Plaintiff appeals from an order of the Civil Court, New York County, dated February 4, 2003 (Doris Ling-Cohan, J.) denying his motion for summary judgment on a cause of action for an account stated.

PER CURIAM:

Order entered February 4, 2003 (Doris Ling-Cohan, J.) affirmed, with $10 costs.

In this action for legal fees, plaintiff's motion for summary judgment on the cause of action for an account
stated was properly denied. The services were rendered to the corporate defendant at a time when plaintiff had a personal relationship with the corporation's president and sole shareholder, and there is a question as to the existence of any underlying agreement to pay fees (see, Gurney, Becker & Bourne, Inc. v Benderson Development Co., Inc., 47 NY2d 995). In this regard, the record indicates that plaintiff discontinued a similar action in 1997, reconciled with defendant's president, and commenced the instant action only after the relationship ended. Further, it appears that plaintiff's first bill was generated for defendant's tax purposes. The second bill, rendered some three years later, did not specify plaintiff's hourly rate or the billable hours spent on the [*2]items listed (see, Santora & McKay v Mazzella, 182 AD2d 572).

This constitutes the decision and order of the court.