Hutchins and O'Neil, as general partners in the Haddon View Investment Co., became limited partners in Car Wash Investments. The general partner in Car Wash was the Minit Man Development Company. Coopers and Lybrand accountants handled the accounting work for both Minit Man and Car Wash. They performed audits and prepared financial statements that allegedly revealed two healthy companies. Nevertheless, both Car Wash and Minit Man went out of business. As a result, Hutchins and O'Neil lost a total of $252,000. They sued Coopers and Lybrand, alleging malpractice, breach of contract, concealment, fraud, and deceit in the accountants' work for Car Wash and Minit Man. Coopers and Lybrand argued that Hutchins and O'Neil could not sue the firm because Car Wash and Minit Man were the clients, not Hutchins and O'Neil. Were the accountants correct? [See: Haddon View Investment Co. v. Coopers and Lybrand, 436 N.E.2d 212 (OH).]