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Committee on Legal Ethics of West Virginia Bar v. Hart
Supreme Court of Appeals of West Virginia
186 W.Va. 75 (1991)
Attorney Henry Hart, Jr. (defendant) was criminally charged with aiding in the preparation of a false federal income-tax return. The criminal information alleged that the tax return Hart prepared for Robert Brown represented that Brown was permitted to claim losses and credits from Brown’s investment in a windmill partnership. The information charged that Hart knew that Brown was not permitted to claim the losses and credits. Hart pled guilty to aiding and assisting in the preparation of a false or fraudulent federal income-tax return. Hart was sentenced to 18 months in prison. The Committee on Legal Ethics of the West Virginia State Bar (Committee) (plaintiff) brought disciplinary proceedings against Hart. The Committee recommended that Hart’s license to practice law be annulled based on his guilty plea in the criminal matter. Hart requested an evidentiary hearing to present mitigating circumstances.
Rule of Law
Holding and Reasoning (Per Curiam)
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