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R. I. HOSP. TR. NAT. BK. v. SWARTZ, BRESENOFF, YAVNER & JACOBS

No. 71-1284.

455 F.2d 847 (1972)

RHODE ISLAND HOSPITAL TRUST NATIONAL BANK, Appellant, v. SWARTZ, BRESENOFF, YAVNER & JACOBS, a Virginia partnership, et al., Appellees.

United States Court of Appeals, Fourth Circuit.

Decided February 4, 1972.

Attorney(s) appearing for the Case

William C. Worthington, Norfolk, Va. (Allan M. Shine, and Winograd, Shine & Zacks, Providence, R. I., Gerard P. Rowe, Richmond, Va., and Williams, Worrell, Kelly & Worthington, Norfolk, Va., on brief), for appellant.

William B. Eley, Norfolk, Va. (Rixey & Rixey, Norfolk, Va., on brief), for appellees.

Before WINTER and BUTZNER, Circuit Judges, and DUPREE, District Judge.

WINTER, Circuit Judge:

Rhode Island Hospital Trust National Bank ("Bank") sued Swartz, Bresenoff, Yavner & Jacobs, a firm of certified public accountants ("Accountants"), each of the partners of the firm and the estate of a deceased partner, alleging, inter alia, that Accountants had negligently audited the financial statements of International Trading Corporation and related companies ("Borrower") in consequence of which Bank had made loans to Borrower...

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