Legal Opinion
In the Matter of International Horizons, Inc., Debtor. International Horizons, Inc., and Touche Ross & Company v. The Committee of Unsecured Creditors
Court of Appeals for the Eleventh Circuit
Decided October 21, 1982No. 82-8024PublishedCited by 86 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
In this appeal we are asked whether a federal bankruptcy court in Georgia must recognize and apply that state’s “accountant-client” privilege. We conclude that no accountant-client privilege exists as a matter of federal common law and that the bankruptcy court need not apply Georgia’s rules of evidentiary privilege. We therefore affirm a bankruptcy court order compelling the production of allegedly privileged materials.
I.FACTS AND PROCEDURAL HISTORY
This appeal concerns a discovery dispute that arose at the very outset of a consolidated bankruptcy proceeding now…
2Cases cited33 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- United States v. NixonSupreme Court of the United States · 1974
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Murray Stein v. Reynolds Securities, Inc.Court of Appeals for the Eleventh Circuit · 1982
- Cobbledick v. United StatesSupreme Court of the United States · 1940
28 more not listed; retrieve them via the Exa API.
3Cited by86 opinions
- Jove Engineering, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1996
- In the Matter of Harry Fondiller, Debtor. Rosalyn Fondiller v. Jerome E. RobertsonCourt of Appeals for the Ninth Circuit · 1983
- Anthony R. Martin-Trigona v. Alan ShiffCourt of Appeals for the Second Circuit · 1983
- Kelley v. NodineCourt of Appeals for the Sixth Circuit · 1986
- In Re Grand Jury Proceedings, Subpoena to Ray M. Vargas. Sangre De Cristo Community Mental Health Service, Inc. v. United States of America, Ray M. Vargas v. Santiago Campos, United States District JudgeCourt of Appeals for the Tenth Circuit · 1983
81 more not listed; retrieve them via the Exa API.