| Case Digest |
Respondent did not hold in his Escrow Account $6,000 entrusted to him by three clients to resolve and pay past unpaid inheritance tax obligations and to pay his legal fees for doing so. Instead, Respondent issued eight checks from his Escrow Account totaling $5,955.52 for other purposes and without authorization from his clients, including a check for $3,603 payable to the Internal Revenue Service for his own personal tax liability. Respondent had agreed that he would not remove any of the $6,000 to pay his legal fees until after the past unpaid inheritance tax obligations were resolved and his bills for legal fees were approved by the clients.
The Board determined that a public censure was appropriate, in part, because Respondent reimbursed the funds with the result that he did not receive a fee for his legal services, the clients did not suffer any prejudice as a result of Respondent's misconduct, he admitted the facts of the matter and acknowledged his wrongdoing, he cooperated with Disciplinary Counsel, and he had no prior disciplinary history. |
