OPINION
HANSON, Justice.
These appeals arise out of two civil actions brought by Chris Brown and Brown-Wilbert, Inc. (collectively Brown-Wilbert), against Copeland Buhl & Company and Lee Harren (collectively Accountants). The first complaint was served in March 2004 and contained four counts: (1) breach of contract, (2) breach of fiduciary duty, (3) accounting malpractice, and (4) restitution (BW-I). The district court granted Accountants' motion...
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