The appellant appealed the dismissal of his claim against an individual respondent arising from unpaid legal services provided to related corporate respondents in tax litigation.
The court held that the trial judge correctly applied the test for contract formation and reasonably found that the essential elements of offer and acceptance were not established on the evidence.
The court also upheld the conclusion that there was no enforceable personal guarantee of the corporate debt and that any such guarantee would have to comply with s. 4 of the Statute of Frauds.
The appeal was dismissed with agreed appeal costs to the respondents.
