These summaries were prepared by McGuireWoods LLP lawyer Thomas E. Spahn. They are based on the letter opinions issued by the Virginia State Bar. Any editorial comments reflect Mr. Spahn's current personal views, and not the opinions of the Virginia State Bar, McGuireWoods or its clients.

LEO Num	Topics	Summary
1634	2-Adversity to Former Clients 3-Multiple Representations on the Same Matter 32-Lawyers Acting in Other Roles (Miscellaneous)	An accounting firm whose principal is a lawyer-accountant prepared joint returns for a client and the client's spouse. The couple has now separated. Because the Code applies when the lawyer is "functioning in the dual capacity as an attorney and an accountant," the former spouse is considered a former client, and the lawyer may not be adverse to the former spouse without consent.

Copyright 2000, Thomas E. Spahn