MATTER OF INTERNATIONAL HORIZONS, INC.

No. 82-8024.

689 F.2d 996 (1982)

In the Matter of INTERNATIONAL HORIZONS, INC., Debtor. INTERNATIONAL HORIZONS, INC., et al., and Touche Ross & Company, Appellants, v. The COMMITTEE OF UNSECURED CREDITORS, Appellee.

United States Court of Appeals, Eleventh Circuit.

October 21, 1982.


Attorney(s) appearing for the Case

Troutman, Sanders, Lockerman & Ashmore, Dale M. Schwartz, Kevin C. Greene, Trotter, Bondurant, Miller & Hishon, Jeffrey M. Smith, Richard L. Shackelford, Atlanta, Ga., for appellants.

Kilpatrick & Cody, Alfred S. Lurey, Dennis S. Meir, Conde T. Cox, Atlanta, Ga., for appellee.

Before HILL and HATCHETT, Circuit Judges, and GOLDBERG, Senior Circuit Judge.


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...

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