People ex rel. MacFarlane v. Boyls, No. 27783

Docket NºNo. 27783
Citation197 Colo. 242, 591 P.2d 1315
Case DateMarch 12, 1979
CourtSupreme Court of Colorado

Page 1315

591 P.2d 1315
197 Colo. 242
The PEOPLE of the State of Colorado ex rel. J. D. MacFARLANE, Appellee,
v.
Pipp Marshall BOYLS, Appellant.
No. 27783.
Supreme Court of Colorado, En Banc.
March 12, 1979.
As Modified April 2, 1979.

J. D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., David K. Rees, Edwin L. Felter, Jr., Asst. Attys. Gen., Denver, for appellee.

Pipp Marshall Boyls, pro se.

GROVES, Justice.

The Grievance Committee of this court, after a full disciplinary hearing, recommended that the respondent attorney, Pipp Marshall Boyls, be suspended from the practice of law for a period of two years and that he be assessed the cost of the disciplinary proceedings.

The recommendation of the Committee was based upon violations of DR3-101(A), DR5-105(A) and (B), DR5-107(A)(1) and DR7-104(A)(2) of our Code of Professional Responsibility, and upon conduct contrary to [197 Colo. 243] the highest standards of honesty, justice and morality. The respondent argued that we should not consider the designated portions of the Code, except DR3-101(A), because they were not included in the complaint to the Grievance Committee filed by the Attorney General. The Attorney General concedes the point, but argues that the violations not pleaded were so minor that we should not reduce the two-year suspension.

DR3-101(A) reads: "A lawyer shall not aid a nonlawyer in the unauthorized practice of law."

We paraphrase the findings of the Committee. This court admitted the respondent to the practice of law in 1970. In 1973, he met James R. Walsh of Educational Scientific Publishers (ESP). ESP enrolled "students" who wanted to learn to set up "pure" trusts (also called "equity" trusts, "pure equity" trusts or "common law" trusts) which ESP claimed would reduce students' taxes materially.

ESP trusts allegedly would reduce or eliminate income, capital gains, estate and gift taxes provided they were operated or managed properly. ESP non-lawyer salesmen and the respondent were available to assist purchasers to formulate effective trusts.

Neither the Internal Revenue Service (IRS) nor any courts of record have found the trusts to be viable tax saving mechanisms. Since 1973, the IRS has publicized its opinion that "the entire ESP approach (is) little more than an ill-conceived scheme to improperly avoid taxes which would not accomplish any of its objectives." The publicity included letters sent from the IRS to all...

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8 practice notes
  • Practice and procedure: Patent and trademark cases rules of practice; representation of others before Patent and Trademark Office,
    • United States
    • Federal Register December 12, 2003
    • December 12, 2003
    ...695,597 (Iowa 1992). See also People v. Laden, 893 P.2d 771 (Colo. 1995), People v. Macy, 789 P.2d 188 (Colo. 1990), People v. Boyles, 591 P.2d 1315 (Colo. 1979); In re Discipio, 645 N.E.2d 906 (Ill. 1994); In re Komar, 532 N.E.2d 801 (Ill. 1988); Formal Opinion 705, Committee on Profession......
  • Part II
    • United States
    • Federal Register December 12, 2003
    • December 12, 2003
    ...695,597 (Iowa 1992). See also People v. Laden, 893 P.2d 771 (Colo. 1995), People v. Macy, 789 P.2d 188 (Colo. 1990), People v. Boyles, 591 P.2d 1315 (Colo. 1979); In re Discipio, 645 N.E.2d 906 (Ill. 1994); In re Komar, 532 N.E.2d 801 (Ill. 1988); Formal Opinion 705, Committee on Profession......
  • Mid-America Living Trust Associates, Inc., In re, MID-AMERICA
    • United States
    • United States State Supreme Court of Missouri
    • August 20, 1996
    ...or resignation of a co-trustee, requiring a court to interpret the client's intent. Id. In People ex rel. MacFarlane v. Boyls, 197 Colo. 242, 591 P.2d 1315 (1979), the Colorado Supreme Court suspended an attorney for aiding a company in the unauthorized practice of law. The company enrolled......
  • People v. Laden, No. 95SA96
    • United States
    • Colorado Supreme Court of Colorado
    • April 17, 1995
    ...practice of law, contrary to DR 3-101(A). Cassidy, 884 P.2d at 311; People v. Macy, 789 P.2d 188, 189 (Colo.1990); People v. Boyls, 197 Colo. 242, 243, 591 P.2d 1315, 1316 The inquiry panel approved the conditional admission, and recommended that the respondent receive a public censure. Und......
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6 cases
  • Mid-America Living Trust Associates, Inc., In re, MID-AMERICA
    • United States
    • United States State Supreme Court of Missouri
    • August 20, 1996
    ...or resignation of a co-trustee, requiring a court to interpret the client's intent. Id. In People ex rel. MacFarlane v. Boyls, 197 Colo. 242, 591 P.2d 1315 (1979), the Colorado Supreme Court suspended an attorney for aiding a company in the unauthorized practice of law. The company enrolled......
  • People v. Laden, No. 95SA96
    • United States
    • Colorado Supreme Court of Colorado
    • April 17, 1995
    ...practice of law, contrary to DR 3-101(A). Cassidy, 884 P.2d at 311; People v. Macy, 789 P.2d 188, 189 (Colo.1990); People v. Boyls, 197 Colo. 242, 243, 591 P.2d 1315, 1316 The inquiry panel approved the conditional admission, and recommended that the respondent receive a public censure. Und......
  • Dyke v. Commissioner, Docket No. 2775-79
    • United States
    • United States Tax Court
    • April 6, 1983
    ...of law because of his involvement with ESP in aiding nonlawyers in the unauthorized practice of law, People, ex rel. MacFarlane v. Boyls, 197 Colo. 242, 591 P. 2d 1315 (1979); he was also suspended from further practice before this Court by order dated July 13, 1979. Vercio v. Commissioner ......
  • People v. Cassidy, No. 94SA293
    • United States
    • Colorado Supreme Court of Colorado
    • November 7, 1994
    ...a nonlawyer in the unauthorized practice of law, contrary to DR 3-101(A). People v. Macy, 789 P.2d 188, 189 (Colo.1990); People v. Boyls, 197 Colo. 242, 243, 591 P.2d 1315, 1316 (1979) (lawyer suspended for one year for aiding nonlawyer "educators" to market trusts similar to the ......
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