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GOLDMARK FRIENDSHIP v. AMERICAN EXPRESS

Nos. 01-2373, 02-1132.

304 F.3d 353 (2002)

GOLDMARK FRIENDSHIP, LLC, a Nevada Limited Liability Company, on behalf of PRIMEHEALTH CORPORATION in Receivership, Plaintiff-Appellant, v. AMERICAN EXPRESS TAX AND BUSINESS SERVICES, INCORPORATED; Walpert and Wolpoff, LLP; Johnson Lambert and Company, Defendants-Appellees.

United States Court of Appeals, Fourth Circuit.

Decided September 20, 2002.

Attorney(s) appearing for the Case

ARGUED: Sunanda Kumari Holmes, Chevy Chase, Maryland, for Appellant. James Patrick Ulwick, Kramon & Graham, P.A., Baltimore, Maryland, for Appellees. ON BRIEF: Laura Maroldy, Kramon & Graham, P.A., Baltimore, Maryland; Kevin M. Murphy, Alan Titus, Carr Maloney, P.C., Washington, D.C., for Appellees.

Before WIDENER and MICHAEL, Circuit Judges, and BEAM, Senior Circuit Judge of the United States Court of Appeals for the Eighth Circuit, sitting by designation.

Affirmed by published opinion. Judge WIDENER wrote the opinion, in which Senior Judge BEAM joined. Judge MICHAEL wrote an opinion concurring in the judgment and concurring in part.

OPINION

WIDENER, Circuit Judge.

This case concerns the procedure under Maryland and federal law for shareholders of a corporation in receivership to sue for allegedly negligent or wrongful accounting practices by firms hired to audit the corporation's records.

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