Legal Opinion

In Re Special Investigation No. 236

Court of Appeals of Maryland

Decided March 28, 1983No. [No. 115, September Term, 1982.]PublishedCited by 41 opinions

1Opinion of the CourtSmith, J.

We shall here hold that the accountant-client privilege provided under Maryland Code (1974, 1980 Repl. Vol.) § 9-110, Courts and Judicial Proceedings Article, is not applicable to a subpoena issued by a grand jury.

Pursuant to various authorizations from the Governor of Maryland under Maryland Constitution Art. V, § 3 (a) (2), the Attorney General of Maryland for quite some time has been engaged in investigations pertaining to certain health care providers. In fact, he has set up what is known as the Medicaid Fraud Control Unit in his office. As a part of that investigation the Grand Jury of…

2Cases cited9 opinions

  1. Police Commissioner v. DowlingCourt of Appeals of Maryland · 1977
  2. Board of Educ., Garrett Co. v. LendoCourt of Appeals of Maryland · 1982
  3. Peat, Marwick, Mitchell & Co. v. Los Angeles Rams Football Co.Court of Appeals of Maryland · 1978
  4. In Re Report of Grand JuryCourt of Appeals of Maryland · 1927
  5. Hoffman v. Key Federal Savings & Loan Ass'nCourt of Appeals of Maryland · 1979

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3Cited by41 opinions

  1. Consumer Protection Division Office of the Attorney General v. Consumer Publishing Co.Court of Appeals of Maryland · 1985
  2. Marzullo v. KahlCourt of Appeals of Maryland · 2001
  3. Geisz v. Greater Baltimore Medical CenterCourt of Appeals of Maryland · 1988
  4. Collins v. StateCourt of Appeals of Maryland · 2004
  5. DeBusk v. Johns Hopkins HospitalCourt of Appeals of Maryland · 1996

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