Supreme Court of New Hampshire

Alan F. Beane v. Dana S. Beane & Co., P.C. & A.

September 22, 2010160 N.H. 708

Summary

The court affirmed dismissal of the plaintiff’s accounting-malpractice and related claims as barred by the statute of limitations. It held that the plaintiff knew or reasonably should have known of both his injury and its causal connection to the defendants’ conduct no later than the IRS deficiency notice in April 2005, and that neither fraudulent concealment, fiduciary status, nor continuing representation tolled the limitations period. The court did not decide the plaintiff’s asserted recoupment claim because that issue was not presented to or decided by the trial court.