Leahey, Matter of

• Decision Date: 08 May 1990
• Citation: Leahey, Matter of, 573 A.2d 155, 118 N.J. 578 (N.J. 1990)
• Parties: In the Matter of Matthew A. LEAHEY, an Attorney at Law.
• Court: New Jersey Supreme Court

Page 578

118 N.J. 578

573 A.2d 155

In the Matter of Matthew A. LEAHEY, an Attorney at Law.

Supreme Court of New Jersey.

May 8, 1990.

ORDER

The Disciplinary Review Board having filed a report with the Supreme Court recommending that MATTHEW A. LEAHEY of TOMS RIVER, who was admitted to the Bar of this State in 1977, be suspended from the practice of law for a period of six months, and good cause appearing;

It is ORDERED that the findings of the Disciplinary Review Board are hereby adopted and MATTHEW A. LEAHEY is suspended from the practice of law for six months, effective May 22, 1990, and until further order of the Court; and it is further

ORDERED that the Decision and Recommendation of the Disciplinary Review Board, together with this order and the full record of the matter, be added as a permanent part of the file of said MATTHEW A. LEAHEY as an attorney at law of the State of New Jersey; and it is further

ORDERED that MATTHEW A. LEAHEY be and hereby is restrained and enjoined from practicing law during the period of his suspension; and it is further

ORDERED that respondent comply with Administrative Guideline No. 23 of the Office of Attorney Ethics dealing with suspended, disbarred or resigned attorneys; and it is further ORDERED that respondent reimburse the Ethics Financial Committee for appropriate administrative costs.

APPENDIX

Decision and Recommendation of the Disciplinary Review Board

This matter is before the Board on a Motion for Final Discipline based upon respondent's guilty plea to willful failure to file an income tax return for the calendar year 1984, in violation of 26 U.S.C. § 7203.

Respondent was admitted to the practice of law in New Jersey in 1977. On February 28, 1989, respondent was charged in a Federal Information, filed in United States District Court for the District of New Jersey, with three counts of failure to file personal income tax returns for the calendar years 1982, 1983, and 1984, in violation of 26 U.S.C. § 7203. On March 23, 1989, respondent entered a guilty plea to the third count of the information, failure to file in 1984. Thereafter, on March 27, 1989, respondent notified the Office of Attorney Ethics of this plea through counsel. Respondent was sentenced to a probationary term of three years and a fine of $10,000 on May 4, 1989. In addition, the following conditions were imposed: (1) respondent must properly file delinquent returns as well as returns coming due during his probation, and make full restitution of all taxes, interest and penalties owed; (2) respondent, at the discretion of the probation office, must participate in a substance abuse program.

CONCLUSION AND RECOMMENDATION

In disciplinary proceedings, a criminal conviction is conclusive evidence of respondent's guilt. Matter of Goldberg, 105 N.J. 278, 280, 520 A.2d 1147 (1987); Matter of Tuso, 104 N.J. 59, 61, 514 A.2d 1311 (1986); In re Rosen, 88 N.J. 1, 3, 438 A.2d 316 (1981); R. 1:20-6(b)(1). Therefore, no independent examination of the underlying facts is necessary to ascertain guilt. In re Bricker, 90 N.J. 6, 10, 446 A.2d 1195 (1982). The only issue to be determined is the quantum of discipline to be imposed. Matter of Goldberg, supra, 105 N.J. at 280, 520 A.2d 1147; Matter of Kaufman, 104 N.J. 509, 510, 518 A.2d 185 (1986); Matter of Kushner, 101 N.J. 397, 400, 502 A.2d 32 (1986); In re Addonizio, 95 N.J. 121, 123-124, 469 A.2d 492 (1984); In re Infinito, 94 N.J. 50, 56, 462 A.2d 160 (1983).

Respondent's conviction clearly and convincingly demonstrates he engaged in a criminal act that reflected adversely on his honesty, trustworthiness and fitness as a lawyer, in violation of RPC 8.4(b).

The illegal activity underlying respondent's conviction is not related to the practice of law. See Matter of Kinnear, 105 N.J. 391, 395, 522 A.2d 414 (1987). Nonetheless, good moral character is a basic condition for membership in the bar. In re Gavel, 22 N.J. 248, 266, 125 A.2d 696 (1956). Any misbehavior, private or professional, that reveals lack of the good character and integrity essential for an attorney, constitutes a basis for discipline. In re LaDuca, 62 N.J. 133, 140, 299 A.2d 405 (1973). That respondent's activity did not arise from a lawyer-client relationship, that his behavior was not related to the practice of law or that this offense was not committed in his professional capacity is immaterial. In re Suchanoff, 93 N.J. 226, 230, 460 A.2d 642 (1983); In re Franklin, 71 N.J. 425, 429, 365 A.2d 1361 (1976).

The crime for which respondent was convicted is serious. As stated by Chief Justice Vanderbilt:

Taxes are the lifeblood of government and no taxpayer should be permitted to escape the payment of his just share of the burden of contributing thereto.

[Appeal of N.Y. State Realty and Terminal Co., 21 N.J. 90, 96, 121 A.2d 21 (1956) (citations omitted).]

Disciplinary cases in New Jersey involving willful failure to file income tax returns have uniformly resulted in a term of suspension from the practice of law.

... We have many times said that the dereliction [failure to file an income tax return] is a serious one on the part of any member of the bar, no matter what the excuse, and that a period of suspension is required in all such cases.

[In re Spritzer, 63 N.J. 532, 533, 309 A.2d 745 (1973) (citations omitted).]

In determining the quantum...