The league is taking action against Hammonds Solicitors for negligence and breach of contract during negotiations over the £315million TV rights deal with ITV Digital back in June 2000.
The league failed in its legal battle with ITV Digital's shareholders Carlton and Granada, leaving clubs £119million out of pocket with several in danger of collapse.
The case hinges on whether the solicitors can be held liable for failing to ensure that Carlton and Granada signed a financial guarantee.
ITV Digital (known as OnDigital when the contract was signed) went bust, with viewing figures for lower league matches proving substantially less than for Premier League games.
The case is expected to last about three weeks.
