Case ID: pa_612/html/0477-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

31 A.3d 287
    Eric R. LINDE, Derivatively on Behalf of Linde Enterprises, Inc., v. Scott F. LINDE, Barbara Linde Bold, Lackawanna Land & Energy, Inc., Total Landscaping, Inc., Linde International, Inc., Pocono Consolidated Utilities, Inc., Forest City Partnership, Allen Sorchek, John Piepoli, John Bold, and Linde Enterprises, Inc. Petition of Scott F. Linde, Barbara Linde Bold, Linde Enterprises Inc., and Non-Parties BSL., Linde Corporation, and McGrail Merkel Quinn & Associates.
    Supreme Court of Pennsylvania.
    Nov. 1, 2011.
   ORDER

PER CURIAM.

AND NOW, this 1st day of November, 2011, the Petition for Allowance of Appeal is GRANTED on the following issues, as stated by Petitioners:

1. Does a minority shareholder who is not an officer or director of a corporation or otherwise actively involved in the corporation’s management have the authority to permit the corporation’s accountant to release, over the objections of the corporation itself, acting through its officer, directions and/or management, information and/or documentation that would otherwise be protected under Pennsylvania’s accountant-client privilege statute?
2. Does an individual who does not own any shares in a corporation, who has not raised a cognizable claim to any interest in the corporation and who operates businesses in direct competition with the corporation have the authority to permit the corporation’s accountant to release, over the objections of the corporation itself, acting through its officers, directors and/or management, information and/or documentation that would otherwise be protected under Pennsylvania’s account-client privilege statute?

The parties are directed to discuss the accountant-client privilege in the context of both 63 P.S. § 9.11(a) and 63 P.S. § 9.11a.