Atkins v. Crosland

OPINION

RENFRO, Justice.

Appeal from a summary judgment for defendant.

Plaintiff’s petition alleged that he was in the business of operating filling stations as a sole proprietor, his method of operation was to purchase gasoline on credit, sell it to his customers, then pay his creditors with the proceeds of the sales; toward the end of 1958 plaintiff employed defendant as an independent accountant; his duties included, among other things, preparation of plaintiff’s income tax returns. In performing this function defendant relied upon the cash receipts and disbursements method of accounting;…