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United States v. Trafficante

328 F.2d 117 (1964)

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United States v. Trafficante

United States Court of Appeals for the Fifth Circuit
328 F.2d 117 (1964)

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Facts

Roger L. Davis previously worked for the Internal Revenue Service (IRS) (plaintiff) and handled income-tax claims against Santo Trafficante, Jr., and Sam Trafficante (defendants). Davis helped to reach a settlement in which the tax liability of the Trafficantes was determined. After Davis left his employment at the IRS, the IRS initiated suits to collect the taxes owed by the Trafficantes. Davis was hired by the Trafficantes to represent them in the matter. Davis communicated with the IRS, asking for its position on whether his representation of the Trafficantes was legal. The IRS stated that Davis’s representation of the Trafficantes would be unethical. Davis informed the IRS that he believed his work for the IRS was unrelated to the current suit. The IRS filed a motion to disqualify Davis as counsel for the Trafficantes, asserting that the representation violated the Florida Code of Ethics. The district court denied the motion, and the IRS appealed. On appeal, the IRS asserted that Davis’s conduct violated 18 U.S.C. § 207(a).

Rule of Law

Issue

Holding and Reasoning (Jones, J.)

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