Committee On Legal Ethics Of The West Virginia State Bar v. Hart

186 W.Va. 75 (1991)

Purchase the Printed Copy at bsmsphd.com

Nature of the Case

To access this section all you need to do is click here and register.

Facts

An information was filed against D charging that he willfully aided and assisted in, and procured, counseled and advised, the preparation and presentation of an individual income tax return to the Internal Revenue Service which was false and fraudulent as to a material matter. The income tax return of Robert G. Brown represented that Mr. Brown was entitled to claim a partnership operation loss of $13,509.00 and a $25,732.00 tax credit resulting from investing in Whitewater River Electric Power Limited, a windmill partnership. The information charged that D knew that Mr. Brown was not entitled to claim either the operating loss or the tax credit for 1984. D subsequently pleaded guilty to aiding and assisting in the preparation and presentation of a false and fraudulent federal income tax return in violation of 26 U.S.C. § 7206(2) (1988). Mr. D was sentenced to 18 months. P wants D's license to practice law annulled because he was convicted of crimes involving moral turpitude and professional unfitness within the meaning of section 23 of article V of the By-Laws of the West Virginia State Bar and crimes that reflect adversely on the lawyer's honesty, trustworthiness, and fitness as a lawyer in other respects within the meaning of 8.4(b) of the Rules of Professional Conduct. D posits that he has a bona fide defense and requests an evidentiary mitigation hearing.