In  The Island Farm, Inc. v. Master, Sidlow and Associates, P.A., Del. Super. (Sept. 20, 2007), read opinion here, the Delaware Superior Court denied a motion for summary judgment filed by an accounting firm, and determined that the applicable three year statute of limitations was tolled by the discovery exception in light of the issues raised in connection with a tax return not coming to light until many years later, when the returns were reviewed by a new accountant. In addition, the court reasoned that the genuine issues of material fact about the allegations were too numerous to grant the motion at this stage.