Legal Opinion

Grand Jury Proceedings Under Seal v. United States

Court of Appeals for the Fourth Circuit

Decided October 30, 1991PublishedCited by 27 opinions

1Opinion of the Court

*1189OPINION

DONALD RUSSELL, Circuit Judge:

The appellant in these actions appeals three district court orders denying his motions to quash a grand jury subpoena issued to his accountant. The appellant alleged that he was the target of the grand jury investigation into his personal or his business’s tax returns. He based his motion on the attorney-client privilege, stating that his accountant had been employed by his (appellant’s) counsel in connection with the investigation. We affirm the district court’s orders with modification.

Appellant attacks the district court’s orders on two grounds. He…

2Cases cited7 opinions

  1. United States v. Louis KovelCourt of Appeals for the Second Circuit · 1961
  2. In re Grand Jury ProceedingsCourt of Appeals for the Fourth Circuit · 1984
  3. United States v. (Under Seal)Court of Appeals for the Fourth Circuit · 1984
  4. Meltzer v. Board of Public Instruction of Orange CountySupreme Court of the United States · 1979
  5. In the Matter of Robert L. Thorp, Esq., Witness-Appellant. United States of America v. Robert L. Thorp, Witness-AppellantCourt of Appeals for the Ninth Circuit · 1981

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3Cited by27 opinions

  1. Company Doe v. Public CitizenCourt of Appeals for the Fourth Circuit · 2014
  2. Dustin Williamson v. Bryan StirlingCourt of Appeals for the Fourth Circuit · 2018
  3. Federal Election Commission v. Christian CoalitionDistrict Court, E.D. Virginia · 1998
  4. In Re Grand Jury Proceedings Under Seal v. United States of America, in Re Grand Jury Proceedings Under Seal v. United States of America, in Re Grand Jury Proceedings Under Seal v. United StatesCourt of Appeals for the Fourth Circuit · 1991
  5. In Re Grand Jury Subpoenas Dated January 20, 1998District Court, E.D. New York · 1998

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