account claim in New York

2026Landscaping Nursery & Florist, Inc. v Verizon New York, Inc., 208 AD3d 1125, 1126 [1st Dept 2022] [holding that an account stated claim failed because there was no alleged "'agreement between parties to an account based upon prior transactions between them with respect to the correctness of the account items and balance due'"], citing Ryan Graphics, Inc. v Bailin, 39 AD3d 249, 250 [1st Dept 2007] andinterman Indus.

2025Landscaping Nursery & Florist, Inc. v Verizon N.Y., Inc., 208 AD3d 1125 , 1126 [1st Dept 2022] [holding that an account stated claim failed because there was no alleged '"agreement between parties to an account based upon prior transactions between them with respect to the correctness of the account items and balance due'"], citing Ryan Graphics, Inc. v Bailin, 39 AD3d 249, 250 [1st Dept 2007] andinterman Indus.

2004To the extent that the IAS court relied on Morrison Cohen Singer & Weinstein v Ackerman ( 280 AD2d 355, 356 [2001]), such a reading of the requirements for an action on an account stated was in error.

2004Nor, does defendant's belated oral complaints (that he told a Paul Weiss partner that the bills were "too much" and were "wiping" him out) raise an issue of fact inasmuch as defendant's own written letters and actions refute his current recollection. ( See Morrison Cohen Singer & Weinstein v Ackerman, supra , 280 AD2d at 356 [in deposition testimony, defendant made no specific objections of any kind about the invoices, but instead proffered a general complaint that the bills were mounting and that she could not afford to pay them].) Under these circumstances, this court will not ignore the acc

2026See, e.g., Abbott, Duncan & Wiener v. Ragusa, 214 A.D.2d 412, 413 [1st Dept. 1995] (holding that “[t]here can be no account stated where no account was presented or where any dispute about the account is shown to have existed.”).

2024NO. 192 RECEIVED NYSCEF: 11/12/2024 record demonstrates, as a matter of law, that there was a 'dispute about the account' no claim for an account stated survives"], citing Abbot, Duncan & Wiener v Ragusa, 214 AD2d 412,413 [1st Dept 1995].) As such, the Court finds that defendants are entitled to summary judgment as plaintiff's account stated claim.

2026Jaffe v. Brown-Jaffe, 98 A.D.3d 898, 899 [1st Dept. 2012]; see also Bartning v. Bartning, 16 A.D.3d 249, 250 [1st Dept. 2005] (holding that a claim for account stated “exists where a party to a contract receives bills or invoices and does not protest within a reasonable 155910/2025 HASSAN GENERAL CONTRACTING CORP. vs. 224 - 30 EIGHTH AVE LLC ET AL Page 3 of 5 Motion No. 005 006 3 of 5 [* 3] FILED: NEW YORK COUNTY CLERK 03/05/2026 11:59 AM INDEX NO. 155910/2025 NYSCEF DOC.

2021As to the account stated claim, there are no allegations that Vepuri contracted to receive bills and invoices and did not protest within a reasonable time ( see Bartning v Bartning , 16 AD3d 249, 250 [1st Dept 2005]).

2026To establish an account stated claim, a plaintiff need only establish that it sent invoices to a defendant and that the defendant retained them without objection (Weil v Newton, 211 AD3d 516, 516 [1st Dept 2022]; Unisol, Inc. v Kidron, 180 AD3d 570, 571 [1st Dept 2020]).

2024Although it has long been the rule that a plaintiff may simultaneously assert both an account stated claim and a breach of contract claim arising from the same contractual relationship (see Unisol, Inc. v Kidron, 180 AD3d 570, 571 [1st Dept 2020]; Skylink Travel, Inc. v Jain Holdings LLC , 189 AD3d 517 [1st Dept 2020]; WebMD LLC v Aid in Recovery, LLC , 166 AD3d 447 [1st Dept 2018]; Duane Reade v Cardinal Health, Inc. , 21 AD3d 269, 269-270 [1st Dept 2005]; Edge Mgt.

2021If he omits to do so, he will be deemed by his silence to have acquiesced, and will be bound by it as an account stated, unless fraud, mistake or other equitable considerations are shown" ( Cushman & Wakefield, Inc. v Kadmon Corp. , LLC , 175 AD3d 1141 , 1142 [1st Dept 2019]; see Chisholm-Ryder Co. v Sommer & Sommer , 70 AD2d 429, 431 [4th Dept 1979]).

2004“An account stated is an agreement between the parties to an account based upon prior transactions between them with respect to the correctness of the separate items composing the account and that balance due, if any, in favor of one party or the other.” (Chisholm-Ryder Co. v Sommer & Sommer, 70 AD2d 429, 431 [4th Dept 1979].) “In order to establish an account stated, there must be a debtor and creditor relationship between the parties as to the items forming the account.

2021An "account stated can only determine the amount of indebtedness where a liability exists" ( Parsons v Batchelor , 233 AD 517, 518 [1st Dept 1931]).

2005Second, as to an account stated claim, the plaintiff must establish an independent basis for liability (Parsons v Batchelor, 233 App Div 517, 518 [1st Dept 1931] [“The account stated can only determine the amount of the debt” and cannot “create a liability where none existed”]), as well as prove any agreement to pay any interest appearing on the account (Young v Hill, 67 NY 162 [1876] [compound interest charge on an account stated]; Levy, King & White Adv. v Gallery of Homes, 177 AD2d 967 [4th Dept 1991] [interest on invoices not supported by agreement to pay interest]).

2025It is well-settled that “[i]f a defendant client’s legal malpractice claim is intertwined with a plaintiff law firm’s claim for legal fees, the plaintiff will not be entitled to summary judgment on its account stated claim” (Emery Celli Brinckerhoff & Abady, LLP v Rose, 111 AD3d 453, 454 [1st Dept 2013]) and since the “alleged conduct which forms the basis for the malpractice [counterclaims] occurred during the billing period at issue,” the account stated claim and malpractice counterclaims here are sufficiently “intertwined” such that summary judgment is inappropriate2 (Reem Contr. v Altschul

2020Moreover, defendants' legal malpractice counterclaims were not sufficiently intertwined with the account stated claim so as to preclude summary judgment ( see Emery Celli Brinckerhoff & Abady, LLP v Rose , 111 AD3d 453 , 454 [1st Dept 2013], lv denied 23 NY3d 904 [2014]).

2026Landscaping Nursery & Florist, Inc. v Verizon New York, Inc., 208 AD3d 1125, 1126 [1st Dept 2022] [holding that an account stated claim failed because there was no alleged "'agreement between parties to an account based upon prior transactions between them with respect to the correctness of the account items and balance due'"], citing Ryan Graphics, Inc. v Bailin, 39 AD3d 249, 250 [1st Dept 2007] andinterman Indus.

2025Landscaping Nursery & Florist, Inc. v Verizon N.Y., Inc., 208 AD3d 1125 , 1126 [1st Dept 2022] [holding that an account stated claim failed because there was no alleged '"agreement between parties to an account based upon prior transactions between them with respect to the correctness of the account items and balance due'"], citing Ryan Graphics, Inc. v Bailin, 39 AD3d 249, 250 [1st Dept 2007] andinterman Indus.

2026Jaffe v. Brown-Jaffe, 98 A.D.3d 898, 899 [1st Dept. 2012]; see also Bartning v. Bartning, 16 A.D.3d 249, 250 [1st Dept. 2005] (holding that a claim for account stated “exists where a party to a contract receives bills or invoices and does not protest within a reasonable 155910/2025 HASSAN GENERAL CONTRACTING CORP. vs. 224 - 30 EIGHTH AVE LLC ET AL Page 3 of 5 Motion No. 005 006 3 of 5 [* 3] FILED: NEW YORK COUNTY CLERK 03/05/2026 11:59 AM INDEX NO. 155910/2025 NYSCEF DOC.

2026To establish an account stated claim, a plaintiff need only establish that it sent invoices to a defendant and that the defendant retained them without objection (Weil v Newton, 211 AD3d 516, 516 [1st Dept 2022]; Unisol, Inc. v Kidron, 180 AD3d 570, 571 [1st Dept 2020]).

2025As such, the Court finds that Casa and Prime are entitled to a judgment against Fitzon in their favor on their counterclaims (see Callaghan v Curtis, 82 AD3d 816, 817 [2d Dept 2011] [affirming summary judgment on an account stated claim where the underlying proof was a notice to admit to which the respondent had failed to respond]).

2025When, as here, a law firm is asserting an account stated claim -- it "does not have to establish the reasonableness of its fee" because the client's act of retaining the invoice without objection will be considered acquiescence as to its correctness (Lapidus & Assoc., LLP v Elizabeth St., Inc., 92 AD3d 405, 405 [1st Dept 2012); see also O'Connell & Aronowitz v Gullo, 229 AD2d 637, 638 , [3d Dept 1996) [providing "(a) n attorney can recover under [a] cause of action (for accounts stated) with proof that a bill, even if unitemized, was issued to a client and held by the client without objection

2025When, as here, a law firm is asserting an account stated claim -- it "does not have to establish the reasonableness of its fee" because the client's act of retaining the invoice without objection will be considered acquiescence as to its correctness (Lapidus & Assoc., LLP v Elizabeth St., Inc., 92 AD3d 405, 405 [1st Dept 2012); see also O'Connell & Aronowitz v Gullo, 229 AD2d 637, 638 , [3d Dept 1996) [providing "(a) n attorney can recover under [a] cause of action (for accounts stated) with proof that a bill, even if unitemized, was issued to a client and held by the client without objection

2025When, as here, a law firm is asserting an account stated claim -- it "does not have to establish the reasonableness of its fee" because the client's act of retaining the invoice without objection will be considered acquiescence as to its correctness (Lapidus & Assoc., LLP v Elizabeth St., Inc., 92 AD3d 405, 405 [1st Dept 2012); see also O'Connell & Aronowitz v Gullo, 229 AD2d 637, 638 , [3d Dept 1996) [providing "(a) n attorney can recover under [a] cause of action (for accounts stated) with proof that a bill, even if unitemized, was issued to a client and held by the client without objection

2025When, as here, a law firm is asserting an account stated claim -- it "does not have to establish the reasonableness of its fee" because the client's act of retaining the invoice without objection will be considered acquiescence as to its correctness (Lapidus & Assoc., LLP v Elizabeth St., Inc., 92 AD3d 405, 405 [1st Dept 2012); see also O'Connell & Aronowitz v Gullo, 229 AD2d 637, 638 , [3d Dept 1996) [providing "(a) n attorney can recover under [a] cause of action (for accounts stated) with proof that a bill, even if unitemized, was issued to a client and held by the client without objection

2024Corp. , 304 AD2d 422 [1st Dept 2003]; Glazer v Falberg , 85 AD2d 938 [1st Dept 1981]), there have been some recent decisions from the First Department that have suggested that an account stated claim is duplicative of a breach of contract claim (see Vanpoy Corp., S.R.L. v Soleil Chartered Bank , 204 AD3d 486 [1st Dept 2022]; Dubinsky v Levine , 200 AD3d 574 [1st Dept 2021]; Suverant LLC v Brainchild, Inc., 191 AD3d 513 [1st Dept 2021]).

2024However, as mentioned above, some recent decisions from the First Department have not applied the established rule that an account stated claim is an independent cause of action and therefore not duplicative of a breach of contract claim ( see Vanpoy Corp., S.R.L. v Soleil Chartered Bank , 204 AD3d 486, 487-488 [account stated claim dismissed as duplicative because it was being asserted merely as another means of collection under a standby [*4]letter of credit]; Dubinsky , 200 AD3d at 574 [account stated claim dismissed as duplicative of breach of contract claim]; Suverant LLC , 191 AD3d at 51

2024Corp. , 304 AD2d 422 [1st Dept 2003]; Glazer v Falberg , 85 AD2d 938 [1st Dept 1981]), there have been some recent decisions from the First Department that have suggested that an account stated claim is duplicative of a breach of contract claim (see Vanpoy Corp., S.R.L. v Soleil Chartered Bank , 204 AD3d 486 [1st Dept 2022]; Dubinsky v Levine , 200 AD3d 574 [1st Dept 2021]; Suverant LLC v Brainchild, Inc., 191 AD3d 513 [1st Dept 2021]).

2024However, as mentioned above, some recent decisions from the First Department have not applied the established rule that an account stated claim is an independent cause of action and therefore not duplicative of a breach of contract claim ( see Vanpoy Corp., S.R.L. v Soleil Chartered Bank , 204 AD3d 486, 487-488 [account stated claim dismissed as duplicative because it was being asserted merely as another means of collection under a standby [*4]letter of credit]; Dubinsky , 200 AD3d at 574 [account stated claim dismissed as duplicative of breach of contract claim]; Suverant LLC , 191 AD3d at 51

2024Although it has long been the rule that a plaintiff may simultaneously assert both an account stated claim and a breach of contract claim arising from the same contractual relationship (see Unisol, Inc. v Kidron, 180 AD3d 570, 571 [1st Dept 2020]; Skylink Travel, Inc. v Jain Holdings LLC , 189 AD3d 517 [1st Dept 2020]; WebMD LLC v Aid in Recovery, LLC , 166 AD3d 447 [1st Dept 2018]; Duane Reade v Cardinal Health, Inc. , 21 AD3d 269, 269-270 [1st Dept 2005]; Edge Mgt.

2024As will be explained more fully below, the purpose of this decision is to make clear that the rule in the First Department is that an account stated claim is an independent cause of action that is not duplicative of a claim for breach of contract ( see Unisol, Inc., 180 AD3d at 571 [affirming the grant of summary judgment to the plaintiff on account stated and breach of contract claims, finding that an account stated claim is "independent of" a breach of contract claim]; Duane Reade , 21 AD3d at 269-270 ).

2021In reaching these conclusions, we reject defendants' contention that, because plaintiffs paid defendants' legal bills without objection, plaintiffs' first cause of action is barred by the [*2]doctrine of account stated ( see generally Atsco Footwear Holdings, LLC v KBG, LLC , 193 AD3d 493, 494-495 [1st Dept 2021]; An-Jung v Rower LLC , 173 AD3d 488 , 488 [1st Dept 2019]). "[W]here an account is rendered showing a balance, the party receiving it must, within a reasonable time, examine it and object, if he disputes its correctness.

2020The jury was entitled to reject the account of the defense witness and to credit the testimony of the People's witnesses ( see People v Webster , 114 AD3d 1170, 1171 [4th Dept 2014], lv denied 23 NY3d 1026 [2014]).

2017The remaining amount at issue ($54,926.84), having been disputed when XComIP offset it against the charges to Cronos for the allegedly fraudulent calls, cannot support an account stated claim ( see Fleming v Vassallo , 43 AD3d 278, 278-279 [1st Dept 2007]).

2017The remaining amount at issue ($54,926.84), having been disputed when XComlP offset it against the charges to Cronos for the allegedly fraudulent calls, cannot support an account stated claim (see Fleming v Vassallo, 43 AD3d 278, 278-279 [1st Dept 2007]).

2017In support of his motion for summary judgment dismissing these counterclaims, plaintiff failed to make a prima facie showing that his representation of defendant met the applicable standard of professional care and/or did not proximately cause any damages (see Rojas v Paine, 125 AD3d 745, 746 [2d Dept 2015]).

2016In our view, the foregoing established the existence of material questions of fact with regard to the account stated claim against Courterback relating to the Stanton residence, and summary judgment on that claim should have been denied in its entirety (see Accent Collections, Inc. v Cappelli Enters., Inc., 94 AD3d 1026, 1026-1027 [2012]; Yannelli, Zevin & Civardi v Sakol, 298 AD2d 579, 580-581 [2002]; Epstein v Turecamo, 258 AD2d 502, 503 [1999]).