Ohio State Bar Ass'n v. Hart, No. 86

CourtUnited States State Supreme Court of Ohio
Writing for the CourtPER CURIAM; TAFT; PAUL M. HERBERT; TAFT
Citation238 N.E.2d 560,15 Ohio St.2d 97
Parties, 44 O.O.2d 67 OHIO STATE BAR ASSN. v. HART. D. D.
Decision Date26 June 1968
Docket NumberNo. 86

Page 97

15 Ohio St.2d 97
238 N.E.2d 560, 44 O.O.2d 67
OHIO STATE BAR ASSN.
v.
HART.
D. D. No. 86.
Supreme Court of Ohio.
June 26, 1968.

James F. Shumaker, Nelsonville, and John R. Welch, Columbus, for relator.

James C. Justice and Gordon Bolon, Columbus, for respondent.

PER CURIAM.

On March 10, 1966, an information was filed against respondent in the United States District Court for the Southern District of Ohio, Western Division, charging that respondent 'did wilfully and knowingly fail to make and file' federal income tax returns for the calendar years of 1960, 1961 and 1962 in violation of Section 7203, Title 26, U.S. Code. Respondent was charged with having received a gross income of $29,874.70 in 1960, $28,804.28 in 1961 and $36.669.16 in 1962. Section 6012(a)(1), Title

Page 98

26, U.S. Code, requires an individual having a gross income of $600 or more for the taxable year to file a federal income tax return.

To this information, respondent entered a plea of nolo contendere. Respondent was sentenced to two years imprisonment and was fined $2,000. The sentence of imprisonment was suspended and respondent was placed on probation for two years. The $2,000 fine has been paid.

[238 N.E.2d 561] In defense to the charged misconduct respondent admits his failure to file the federal income tax returns, but denies that such conduct violates the Canons of Professional Ethics. Respondent contends that prior to the taxable years in question, he made certain loans totaling $16,700 to a dairy which were not paid, that he decided to write the bad debts off against his taxable income for the years 1960, 1961 and 1962, and that the aggregate of his otherwise net taxable income for those years was less than $16,700. Respondent claims further that he believed that he was under no obligation to file a federal income tax return if his exemptions and deductions exceeded his gross income.

The record indicates that, while respondent did not specialize in the practice of tax law, he had prepared numerous income tax returns for his clients during his professional career and that he was entitled to practice before the Internal Revenue Service.

The evidence supports the charge that respondent violated Canons 29 and 32 of the Canons of Professional Ethics.

The question for determination is whether the discipline of suspension for an indefinite period from the practice of law recommended by the Board of Commissioners on Grievances and Discipline is...

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6 practice notes
  • State ex rel. Oklahoma Bar Ass'n v. Livshee, No. 3939
    • United States
    • Supreme Court of Oklahoma
    • January 25, 1994
    ...(Vt.1968). 20 State v. Arneson, 36 Wis.2d 618, 153 N.W.2d 497, 500 (1967); Calhoun, supra note 19 at 561; Ohio State Bar Assn. v. Hart, 15 Ohio St.2d 97, 238 N.E.2d 560, 561 (1968), cert. den. 393 U.S. 933, 89 S.Ct. 292, 21 L.Ed.2d 269 (1968); In re Knapp, 127 Vt. 222, 245 A.2d 561 21 Attor......
  • State ex rel. Okl. Bar Ass'n v. Spradling, OBAD No. 1736.
    • United States
    • Supreme Court of Oklahoma
    • June 16, 2009
    ...note 7; State v. Arneson, 36 Wis.2d 618, 153 N.W.2d 497, 500 (1967); In re Calhoun, supra note 13 at 561; Ohio State Bar Ass'n v. Hart, 15 Ohio St.2d 97, 238 N.E.2d 560, 561 (1968), cert. den. 393 U.S. 933, 89 S.Ct. 292, 21 L.Ed.2d 269 (1968); In re Knapp, 127 Vt. 222, 245 A.2d 561 16. In r......
  • Cleveland Bar Ass'n v. Acker, No. 71-3
    • United States
    • United States State Supreme Court of Ohio
    • January 26, 1972
    ...and respondent was placed on probation for five years. The offenses were misdemeanors. See Ohio State Bar Ass'n v. Hart (1968), 15 Ohio St.2d 97, 238 N.E.2d Respondent freely admits the convictions and the further Page 19 failure to file federal income tax returns for the years 1962 through......
  • Ohio State Bar Ass'n v. Vaporis, No. 76-4
    • United States
    • United States State Supreme Court of Ohio
    • June 16, 1976
    ...155, 331 N.E.2d 410; Ohio State Bar Assn. v. Tekulve (1975), 42 Ohio St.2d 285, 328 N.E.2d 405; Ohio State Bar Assn. v. Hart (1968), 15 Ohio St.2d 97, 238 N.E.2d 560; Cincinnati Bar Assn. v. Bowman (1968), 15 Ohio St.2d 220, 239 N.E.2d 47; Dayton Bar Assn. v. Prear (1964), 175 Ohio St. 543,......
  • Request a trial to view additional results
6 cases
  • State ex rel. Oklahoma Bar Ass'n v. Livshee, No. 3939
    • United States
    • Supreme Court of Oklahoma
    • January 25, 1994
    ...(Vt.1968). 20 State v. Arneson, 36 Wis.2d 618, 153 N.W.2d 497, 500 (1967); Calhoun, supra note 19 at 561; Ohio State Bar Assn. v. Hart, 15 Ohio St.2d 97, 238 N.E.2d 560, 561 (1968), cert. den. 393 U.S. 933, 89 S.Ct. 292, 21 L.Ed.2d 269 (1968); In re Knapp, 127 Vt. 222, 245 A.2d 561 21 Attor......
  • State ex rel. Okl. Bar Ass'n v. Spradling, OBAD No. 1736.
    • United States
    • Supreme Court of Oklahoma
    • June 16, 2009
    ...note 7; State v. Arneson, 36 Wis.2d 618, 153 N.W.2d 497, 500 (1967); In re Calhoun, supra note 13 at 561; Ohio State Bar Ass'n v. Hart, 15 Ohio St.2d 97, 238 N.E.2d 560, 561 (1968), cert. den. 393 U.S. 933, 89 S.Ct. 292, 21 L.Ed.2d 269 (1968); In re Knapp, 127 Vt. 222, 245 A.2d 561 16. In r......
  • Cleveland Bar Ass'n v. Acker, No. 71-3
    • United States
    • United States State Supreme Court of Ohio
    • January 26, 1972
    ...and respondent was placed on probation for five years. The offenses were misdemeanors. See Ohio State Bar Ass'n v. Hart (1968), 15 Ohio St.2d 97, 238 N.E.2d Respondent freely admits the convictions and the further Page 19 failure to file federal income tax returns for the years 1962 through......
  • Ohio State Bar Ass'n v. Vaporis, No. 76-4
    • United States
    • United States State Supreme Court of Ohio
    • June 16, 1976
    ...155, 331 N.E.2d 410; Ohio State Bar Assn. v. Tekulve (1975), 42 Ohio St.2d 285, 328 N.E.2d 405; Ohio State Bar Assn. v. Hart (1968), 15 Ohio St.2d 97, 238 N.E.2d 560; Cincinnati Bar Assn. v. Bowman (1968), 15 Ohio St.2d 220, 239 N.E.2d 47; Dayton Bar Assn. v. Prear (1964), 175 Ohio St. 543,......
  • Request a trial to view additional results

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