Supreme Court of Connecticut
Iacurci v. Sax
September 30, 2014
Summary
The court affirmed summary judgment for the defendants because the plaintiff's professional-negligence action was filed outside the three-year limitations period and the record did not support tolling based on fraudulent concealment. It held that whether a fiduciary relationship exists is a legal question subject to plenary review and that the defendants' tax-return preparation relationship with the plaintiff was not fiduciary under the circumstances presented. The court therefore did not reach the plaintiff's proposed burden-shifting theory.