Opinion
No. 75-7
Decided June 8, 1976.
Attorneys at law — Misconduct — Acts warranting indefinite suspension — Willfull failure to file income tax returns.
ON CERTIFIED REPORT by the Board of Commissioners on Grievances and Discipline.
On May 31, 1974, respondent, Harrison B. Kern, entered a plea of nolo contendere in the United States District Court for the Southern District of Ohio, Western Division, to two counts of willfully failing to file federal income tax returns for 1970 and 1971. The counts of the information alleged that in 1970, respondent had a gross income of $21,931.30, and in 1971, a gross income of $20,243.62.
Respondent was convicted of the offense charged in each count and the imposition of sentence was suspended.
Relator, the Dayton Bar Association, then instituted this proceeding before the Board of Commissioners on Grievances and Discipline. Before the hearing panel of the board, respondent admitted he realized in 1970 and 1971 that he had failed to file federal income tax returns. Respondent attributed this failure to his problems with alcoholism.
Mr. F.D. DeFrancis, for relator.
Mr. Stephen J. Leve, for respondent.
Since Cleveland Bar Assn. v. Stein (1972), 29 Ohio St.2d 77, 278 N.E.2d 670, this court has imposed the discipline of indefinite suspension in cases of willfull failure by an attorney to file an income tax return. See, e.g., Columbus Bar Assn. v. Dixon (1974), 40 Ohio St.2d 76, 320 N.E.2d 293; Ohio State Bar Assn. v. Tekulve (1975), 42 Ohio St.2d 285, 328 N.E.2d 405; Dayton Bar Assn. v. Radabaugh (1975), 43 Ohio St.2d 155, 331 N.E.2d 410; and Bar Assn. of Greater Cleveland v. Kates (1976), 46 Ohio St.2d 34.
The facts herein do not warrant a different result from that reached in the foregoing cases. Therefore, it is our finding that respondent be indefinitely suspended from the practice of law.
Judgment accordingly.
O'NEILL, C.J., HERBERT, CORRIGAN, STERN, CELEBREZZE and W. BROWN, JJ., concur.