Opinion
G. Terry Cutter, Indianapolis, for appellant.
Richard H. Grabham, Indianapolis, for appellee.
PER CURIAM.
This is a disciplinary action before this Court on the Hearing Officer's findings of fact. Neither the respondent nor the Disciplinary Commission has filed a petition for review as permitted by Admission and Discipline Rule 23, § 15.
The Hearing Officer's findings of fact, as adopted by this Court, establish that the respondent was suspended from the practice of law in this state on June 10, 1974, under Cause Number 573 S 97, In The Matter of Frank A. Case (1974), Ind., 311 N.E.2d 797. Such suspension has continued pending the determination of the present disciplinary proceeding, which was instituted subsequent to the respondent's suspension and is unrelated to the former disciplinary proceedings.
The findings, as adopted by this Court, establish further that the respondent was charged with, and convicted of failure to file a Federal Income Tax Return for the year 1969. He was sentenced to one year imprisonment and fined five thousand dollars. The execution of the sentence, however, was suspended and the respondent was placed on probation for one year.
The Hearing Officer concluded that such misconduct violated the Code of Professional Responsibility, but that the applicable provisions of the Code had not been adopted at the time the respondent failed to file his 1969 Income Tax Return. We reject this conclusion and note that this Court has previously imposed discipline on an attorney for the failure to file an income tax return prior to the adoption date of the Code of Professional Responsibility. In re Mullin (1974), 261 Ind. 444, 305 N.E.2d 779.
Accordingly, it is hereby ordered that the respondent be suspended from the practice of law for ninety (90) days. In view of the fact, however, that the suspension under cause number 573 S 97 has been continued pending the disposition of the present disciplinary proceeding, the ninety-day suspension heretofore imposed is deemed executed. It is further ordered that the respondent pay the costs of this proceeding.