C J ENTERPRISES LTD V RATTENBURY & ASSOC
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S T A T E O F M I C H I G A N
C O U R T O F A P P E A L S
_________________________________
C.J. ENTERPRISES, LTD., a
Michigan Corporation, CYNTHIA
JONES, and LLOYD JONES,
UNPUBLISHED
Plaintiffs-Appellants,
No. 165164
LC No. 92-3524-NZ
v
RATTENBURY & ASSOCIATES, INC., a
Michigan Corporation, and BETTY
J. RATTENBURY, Jointly and
Severally,
Defendants-Appellees.
_________________________________
Before: White, P.J., and T.G. Kavanagh,* and S.N. Andrews,** JJ.
WHITE, J. (concurring)
I concur in the result because plaintiffs sufficiently established for purposes of avoiding summary
disposition that defendants prepared several tax returns for plaintiffs, and that two separate audits were
conducted and two separate deficiencies were involved, one regarding employee withholding taxes and
the other involving plaintiffs' personal and corporate tax returns. Further, I agree that, on the record
before us, the claims surrounding the personal and corporate tax returns accrued no earlier than
September 1989.
* Former Supreme Court Justice, sitting on the Court of Appeals by assignment pursuant to
Administrative Order 1996-3.
** Circuit judge, sitting on the Court of Appeals by assignment.
-1
/s/ Helene N. White
-2
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