Hehr

Appellant Russell T. Swendseid, an accountant, defendant in the action at bench, as plaintiff in a small claims action against defendant Dolores Y. Hehr, respondent and plaintiff in the superior court action at bench, claimed $150 for professional services rendered prior to July 8,1963.

On July 8, 1963, after the small claims action had been on file, respondent complained against appellant in superior court alleging malpractice and fraud in three counts. The gist of all counts in the superior court complaint is that appellant improperly prepared and filed respondent’s 1961 federal income tax return as a joint return with respondent’s ex-husband instead of separately for respondent, thereby causing respondent to pay taxes for which she was not responsible.

Respondent, making the averments required and in accordance with Code of Civil Procedure, section 117r, filed an affidavit with the small claims court together with a copy of her superior court complaint and caused appellant’s small claims action against her to be transferred to the superior court.

On August 1, 1963, appellant answered respondent’s complaint, denying generally and specifically its allegations. The answer, in…