HAYS, Justice.
Jurisdiction of this case was taken pursuant to Rule 47(e)(5), Rules of the Supreme Court, 17A A.R.S.
The plaintiff, a certified public accountant, filed a complaint against Joe Del Elia, Lorraine B. Del Elia, his wife, Del Elia Consultants, Inc., Eecolite Barricade Co., and Delcor, Inc. The complaint alleged that the defendant Del Elia had contracted with the plaintiff to perform accounting services for the previously named corporate entities...
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