Kline, In re, 11987
| Decision Date | 07 December 1970 |
| Docket Number | No. 11987,11987 |
| Citation | 156 Mont. 177,477 P.2d 881 |
| Parties | In re John M. KLINE. |
| Court | Montana Supreme Court |
On March 27, 1970, an information was filed in the United States District Court for the District of Montana, Helena Division, charging John M. Kline with numerous violations of the Internal Revenue Code of the United States, 26 U.S.C., Sec. 7203.
On April 13, 1970, John M. Kline, being represented by counsel, entered a plea of guilty to ten of the counts contained in the information. The charges contained in the counts to which he entered a plea of guilty were failure to file an income tax return for the year 1963 upon a charged gross income of $26,981.79, and for the year 1966 upon a charged gross income of $80,428.23; failure to make a return of federal income taxes withheld from wages of employees and federal insurance contributions act taxes for the first quarter of 1964 in the amounts of $279.30 and $175.23; for the second quarter of 1964 in the amounts of $259.80 and $219.78; for the third quarter of 1964 in the amounts of $466.60 and $284.52; for the fourth quarter of 1964 in the amounts of $496.70 and $213.17; for the first quarter of 1968 in the amounts of $312.90 and $321.41; for the second quarter of 1968 in the amounts of $330.10 and $328.21; for the third quarter of 1968 in the amounts of $287.47 and $299.56; and for the fourth quarter of 1968 in the sums of $298.60 and $293.30. The total amount of federal income taxes withheld from his employees by Kline and not reported was $2,766.47, and the total amount of federal insurance contributions act taxes not reported was $2,135.18.
Each of the counts charged against Kline to which he entered his plea of guilty are misdemeanors. The Federal District Court on July 9, 1970, imposed a sentence upon John M. Kline of one year upon each of the ten counts to which he entered a plea of guilty, to run concurrently, and suspended all but sixty days of the jail sentence. The sixty days were served by Kline in the Cascade County jail at Great Falls, Montana.
The matter was referred to the Commission on Practice of this Court and they have presented to this Court their decision and recommendation. Such commission in considering this matter took note of the provisions of section 93-2026, R.C.M.1947, and the provisions of 1-102 of the Code of Professional Responsibility (1969) adopted by the American Bar Association. Under the provisions of section 93-2026 this Court has exclusive...
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