Sears v. Gussin

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that the statutorily created accountant-client privilege is narrowly construed because it is in derogation of the common law
• noting that “express” is defined as “clear,” “definite,” “explicit,” “direct,” “not dubious or ambiguous,” or “directly and distinctly stated or expressed rather than implied or left to inference” in dictionaries
• accountant-client privilege is waived “when the client injects the professional activity or the advice of an accountant as an issue in a particular case”
• “The words of the statute [there the statute enacting the accountant-client privilege] should be given their ordinary and commonly understood meaning”
• “The words of the statute should be given their ordinary and commonly understood meaning”
• implicitly conducting de novo review of whether debtor waived the statutory accountant- client privilege

Source: CourtListener parenthetical corpus (CC0).