JAMES R. GEORGES, JR., AND KAREN GEORGES, HIS WIFE, APPELLANTS,
v.
FRIEDMAN & CO., P.A., D/B/A FRIEDMAN, STONE & COMPANY, APPELLEE

Fla. 4th DCA | 1986-12-24
No. 84-1380
Downey, J., Glickstein, J., Walden, J.
499 So. 2d 59 Florida District Court of Appeal, Fourth District (1986) Positive Treatment
Cited by 5 cases

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Synopsis

Summary judgment for accounting services rendered was reversed because genuine issues of material fact existed regarding whether an account stated was established and the proper allocation of payments.


Holding

Summary judgment for an account stated cannot be granted when material issues of fact remain regarding whether the parties agreed to a specific balance and the allocation of payments.


Headnotes

[1] An account stated requires both an agreement between parties that a specific balance is correct and due and an express or implicit promise to pay that balance.

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Key Quotes

“For an account stated to exist, there must be an agreement between the parties that a certain balance is correct and due, as well as an express or implicit promise to pay this balance.”

Court explaining the elements required to establish an account stated under Florida law.

Facts & Procedural History

Friedman & Co. sued the Georges for the balance of accounting services rendered over six years; the Georges disputed the debt and raised affirmative d…

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Opinion of the Court
PER CURIAM.

PER CURIAM.

Appellee sued appellants on an account stated for the balance of accounting services rendered over a six-year period of time. Appellants disputed the indebtedness and asserted several affirmative defenses, which appellee has not disposed of by way of showing there is no genuine issue of material fact involved. Initially, it appears that an issue of fact exists as to whether an account stated has been established. For an account stated to exist, there must be an agreement between the parties that a certain balance is correct and due, as well as an express or implicit promise to pay this balance. Merrill-Stevens Dry Dock Co. v. “Comiche Express, ” 400 So. 2d 1286 (Fla. 3d DCA 1981). We find that, based on the testimony, the existence of an agreement amounting to an account stated remains an issue here. Furthermore, from our consideration of the record, we hold there are also material issues of fact remaining at least as to the proper allocation of a $10,000 payment by appellants and the alleged agreement between the parties that the balance due, if any, would be paid from tax refunds due appellants.

Accordingly, the summary judgment appealed from is reversed and the cause is remanded for further proceedings.

DOWNEY, GLICKSTEIN and WALDEN, JJ., concur.


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Citator

Cited By

  • S. Motor Co. OF Dade Cnty. v. Accountable Constr. Co., 707 So. 2d 909 (Fla. 3d DCA 1998)
    …p. 1211, 1219 (S.D.Fla.1994) (citation omitted). Thus, for an account stated to exist, there must be an agreement that a certain balance is correct and due, and an express or implicit promise to pay that balance. See Georges v. Friedman & Co., P.A., 499 So. 2d 59, 59 (Fla. 4th DCA 1986). An account opened is an unsettled debt arising from items of work and labor, with the expectation of further transactions subject to future settlements and adjustment. See Robert W. Gottfried, Inc. v. Cole, 454 So. 2d 695, 6…
  • Carole Korn Interiors, Inc. v. Goudie, 573 So. 2d 923 (Fla. 3d DCA 1990)
    …davit, the president of CKI stated that Goudie and Davila assured her that all bills would be paid; that statement necessarily implies that statements were sent to defendants. Thus, that issue is not uncontested. See Georges v. Friedman & Co., P.A., 499 So. 2d 59 (Fla. 4th DCA 1986). In the final judgments, the court, referring to the breach of oral contract claim, stated that it is undisputed that there is no written guarantee of the obligation. The court concluded that the statute of frauds bars CKI’s cla…
  • …Corp., 2009 WL 482293, at *3. “For an account stated to exist, there must be an agreement between the parties that a certain balance is correct and due, as well as an express or implicit promise to pay this balance.” Georges v. Friedman & Co., P.A., 499 So. 2d 59, 59 (Fla. 4th DCA 1986) (reversing district court’s order granting summary judgment where issues of fact existed as to whether an account stated existed and as to the agreement and the balance due). Here, questions of material fact remain as to an…

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