context: Similarly, in the context of accounting malpractice, the Texas Supreme Court held that a cause of action for' negligence based on the accountant's use of the cash instead of the accrual method of accounting for tax purposes did not accrue until the Internal Revenue Service had assessed a tax deficiency.
citation_a.signal: see also
citation_a.identifier: 756 S.W.2d 299, 302
citation_a.parenthetical: liability in Stowers action accrued when final judgment was rendered in underlying suit regardless of pending appeals because final judgment placed insured at risk for paying it
citation_a.sentence: Atkins v. Crosland, 417 S.W.2d 150, 158 (Tex.1967) (holding that cause of action for malpractice “did not arise until the tax deficiency was assessed” because “[p]rior to assessment the plaintiff had not been injured.”); see also Street v. Honorable Second Court of Appeals, 756 S.W.2d 299, 302 (Tex.1988) (liability in Stowers action accrued when final judgment was rendered in underlying suit regardless of pending appeals because final judgment placed insured at risk for paying it).
citation_b.signal: no signal
citation_b.identifier: 417 S.W.2d 150, 158
citation_b.parenthetical: holding that cause of action for malpractice "did not arise until the tax deficiency was assessed" because "[p]rior to assessment the plaintiff had not been injured."
citation_b.sentence: Atkins v. Crosland, 417 S.W.2d 150, 158 (Tex.1967) (holding that cause of action for malpractice “did not arise until the tax deficiency was assessed” because “[p]rior to assessment the plaintiff had not been injured.”); see also Street v. Honorable Second Court of Appeals, 756 S.W.2d 299, 302 (Tex.1988) (liability in Stowers action accrued when final judgment was rendered in underlying suit regardless of pending appeals because final judgment placed insured at risk for paying it).