Kelly v. Cesarano, Haque & Khan, P. C.
Plaintiff sued an accounting firm for malpractice, alleging negligent advice regarding estate taxes which led her to pay $32,761. The defendant moved to dismiss the action, arguing it was barred by the three-year Statute of Limitations (CPLR 214 [6]). The plaintiff's claim accrued on April 14, 1994, before the amendment to CPLR 214 (6) which shortened the limitation period from six to three years for such claims. While prior rulings allowed a six-year period if the suit was commenced before the amendment's effective date, the court found the plaintiff's filing on October 29, 1997, was untimely. The court determined that even with a reasonable grace period post-amendment, the plaintiff failed to file within the three-year limit or a reasonable six-month window after the amendment's effective date, thus granting the defendant's motion to dismiss.