Dobbs

*463 Opinion

The appeal in this matter seeks review of an order denying appellant’s application for leave to file a creditor’s claim in the subject decedent’s estate. 1 In dispute is whether the exception of Probate Code section 720 2 to the time limits of the probate claim procedure is limited to physical injuries.

Appellant’s claim states in relevant part as follows: On or about June of 1959, appellant formed the Marin Bowl Corporation with Ferd Masberg. Appellant was a 50 percent shareholder and Masberg was a 25 percent shareholder. The decedent, Harold Hoertkorn, was appellant’s personal certified public accountant, and upon appellant’s recommendation, was appointed certified public accountant for the Marin Bowl Corporation. Hoertkorn was in a fiduciary capacity in relation to appellant, holding a high position of trust in connection with all appellant’s business and personal affairs. In late 1961 or early 1962, Hoertkorn suggested to appellant that he sell his 50 percent interest in Marin Bowl Corporation to Masberg, and in reliance on decedent’s judgment and knowledge, appellant agreed to sell his shares for the sum of $35,000. The shares were transferred on or about…