Sole heir of a client and representative of the estate sued the decedent’s accountant for malpractice and conversion. The plaintiff failed to schedule the claim as an asset in his Chapter 7 bankruptcy petition or in his Probate petition. The bankruptcy was later dismissed without a final determination. The Appellate Division held plaintiff was not estopped to assert the claim because the bankruptcy did not end in a final judgment and the creditors of the estate were aware of the claim.