The informal way some people go about hiring an attorney is well documented in a new case decided by Justice Ling-Cohan in Camone v. Levy, 2009 Slip Op 30843(U).  Here plaintiff trustee is of a generation skipping trust, and attorney is shown materials in order for him to tell plaintiff whether a federal estate tax return must be filed. 

Plaintiff and others met with an accountant and Levy, but did not retain Levy.  They were told that if the estate had to file a tax return there was a specific cutoff.  Plaintiffs never spoke directly with Levy again.  Plaintiff’s claim is that he directed the accountant to hire Levy, but did not do so directly.  Plaintiff did not even follow up to see if Levy was actually retained.  Levy reviewed the trust documents, which did not include the current financial records and told the accountant that a tax return had to be filed by December 6.  On December 7, one day late, financial records were faxed to Levy.  He prepared a tax return and sent it to the accountant for signature.

Case was dismissed against Levy on the basis that he was never retained to act for plaintiff, and that he received materials only after the deadline.