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BLAIR v. ING

No. 22401.

31 P.3d 184 (2001)

96 Hawaii 327

Leslie BLAIR and Laurie Bishop, Co-Trustees of the 1988 Hughes Family Trust, as Amended, Plaintiffs-Appellants, v. LAWRENCE N.C. ING, Defendant/Cross-Claim Defendant-Appellee, and Thomas Thayer, Defendant/Cross-Claimant-Appellee, and John Does 1-10, Jane Does 1-10, Doe Corporations 1-10, Doe Partnerships 1-10, Doe Non-Profit Organizations 1-10, and Doe Governmental Agencies 1-10, Defendants.

Supreme Court of Hawaii.

September 10, 2001.

Attorney(s) appearing for the Case

Shelton G.W. Jim On and Henry F. Beerman (of Jim On & Beerman), Honolulu, for defendant/cross-claimant appellee Thomas Thayer, on the request.

Arthur B. Reinwald and George W. Playdon, Jr. (of Reinwald, O'Connor & Playdon LLP), Honolulu; Bruce S. Ross, pro hac vice (of Ross, Sacks & Glazier, LLP, Los Angeles, CA); and Paul J. Barulich, pro hac vice (Redwood Shores, CA), for plaintiffs-appellants, in opposition.

MOON, C.J., LEVINSON, NAKAYAMA, and RAMIL, JJ. And Intermediate Court of Appeals Chief Judge BURNS, In Place of ACOBA, J., Recused.

Opinion of the court by MOON, C.J.

In this case, plaintiffs-appellants Leslie Blair and Laura Bishop (Plaintiffs) sued defendant/cross-claimant appellee Thomas Thayer for professional negligence and breach of implied contract. Plaintiffs claimed that Thayer, an accountant, had breached a duty to them as intended third-party beneficiaries to an agreement between their mother, Joan Hughes, and Thayer for the preparation of the estate tax return for decedent Lloyd Hughes...

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