Claim of Oeatherwood, Walker, Todd & Mann, P.C. v. Estate of Jones

TOAL, Acting Chief Justice:

The Court of Appeals affirmed in result the award of attorneys’ fees to Leatherwood, Walker, Todd & Mann, P.C. (“Law Firm”). We granted a writ of certiorari to review the question of whether the express fee contract was contingent on the successful recovery of a tax refund in federal court. We now reverse.

Factual/Procedural Background

Frank P. Jones, Jr. died in 1979. Elliott, Davis & Company (“Accounting Firm”) represented the Jones estate in filing estate tax returns -with federal and state authorities. Accounting Firm claimed a marital deduction for the estate…