THE FLORIDA BAR, COMPLAINANT,
v.
LAURENCE D. CHILDS, RESPONDENT
AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.
The Florida Supreme Court reviewed a disciplinary suspension imposed by the Florida Bar's Board of Governors against attorney Laurence D. Childs for failing to file federal income and Social Security tax returns. The Court affirmed the finding of guilt but reduced the suspension from one year to six months, considering the respondent's otherwise exemplary reputation and career.
The respondent is guilty as charged of failing to file required tax returns. However, a six-month suspension and payment of costs ($160.20) constitutes an adequate penalty under the circumstances, rather than the one-year suspension imposed by the Board of Governors.
“respondent testified he had no excuse for his failure to file the aforesaid returns, that he cooperated fully with the agents of the Internal Revenue Service in their investigation”
Establishes the respondent's acknowledgment of guilt and mitigating cooperation with tax authorities
Previewing 1 of 3 key quotes on this case — the court’s exact language, pinpointed for members.
Join FLexlaw to unlock all legal intelligenceRespondent Laurence D. Childs failed to file federal income and Social Security tax returns in violation of Title 26, United States Code. Childs testi…
The full statement of facts, procedural history, and disposition for this case are member content.
Join FLexlaw to unlock all legal intelligence© FLexlaw, Inc. — AI-generated enrichments are proprietary. All rights reserved.
Explore caselaw by topic → Browse Failure To File Income Tax Returns cases and more on FLexlaw
This cause is here on petition of Laurence D. Childs, respondent, to review the judgment of the Board of Governors of The Florida Bar that he be suspended from the practice of law for a period of one year and thereafter until he shall have demonstrated to the Board and to this Court his rehabilitation and fitness to resume the practice of law and shall have paid the cost of these proceedings in the amount of $160.20.
The findings of fact incorporated in the report of the Referee, are that respondent failed to file Income and Social Security tax returns in violation of Title 26, United States Code.
The Referee’s summary of evidence shows respondent testified he had no excuse for his failure to file the aforesaid returns, that he cooperated fully with the agents of the Internal Revenue Service in their investigation and that numerous and responsible persons, including the Mayor of St. Petersburg and an attorney, two Judges of St. Petersburg and four past presidents of the St. Petersburg Bar Association, gave testimony supporting respondent’s excellent reputation for honesty and integrity in the community and his long and honorable career as a Municipal Judge, all of whom expressed personal belief the rights of the public would not be endangered if respondent were allowed to continue the practice of law. The Referee recommended the respondent be found guilty as charged in the complaint and be given a private reprimand.
We have examined the record and heard argument of counsel. It is our conclusion the respondent is guilty as charged. We have concluded, however, in line with the facts and circumstances reflected in the *863record, suspension for a period of six months and the payment of the costs incurred represents, for this individual, adequate penalty and, to that end, we substitute our judgment for that of the Board of Governors.
It is accordingly ordered and adjudged that respondent be suspended from the practice of law in Florida for a period of six months and to pay the costs of these proceedings in the amount of $160.20.
It is so ordered.
THORNAL, C. J., DREW, CALDWELL and ERVIN, JJ., and GRAESSLE, Circuit Judge, concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
THE Florida BAR v. Normon F. Solomon, 338 So. 2d 818 (Fla. 1976)…mitigation. A showing that an attorney has been contrite, honest, professional and well-behaved during the pendency of disciplinary proceedings against him does not, however, fully abrogate the need for discipline. As in The Florida Bar v. Childs, 195 So. 2d 862 (Fla.1967), we affirm the referee’s finding of guilt and direct that Solomon be suspended from the practice of law for a period of six months, effective December 1, 1976. Additionally, we direct that Solomon be eligible for reinstatement upon showin…
-
In re Fla. Bd. of BAR Exam'rs. In re H.H.S., 373 So. 2d 890 (Fla. 1979)…and found appropriate a three-year disbarment with permission to apply thereafter, upon conditions, for readmission. By this Court’s decision in In re Turk, 333 So. 2d 16 (Fla.1976), the attorney was reinstated. [*894] In The Florida Bar v. Childs, 195 So. 2d 862 (Fla.1967), the referee recommended a private reprimand, the Board of Governors entered judgment that Childs be suspended for one year, and, on review, this Court reduced the judgment to a six-month’s suspension. To deny H.H.S. the right to be a me…1 / 2
-
THE Florida BAR v. Blankner, 457 So. 2d 476 (Fla. 1984)…ions of this Court have considered the discipline appropriate in cases involving attorneys who have failed to file tax returns, a misdemeanor under federal law. See 26 U.S.C. § 7203 (1982). In the first of these decisions, The Florida Bar v. Childs, 195 So. 2d 862 (Fla.1967), the respondent, a respected municipal judge, failed to file income tax and social security tax returns. The referee, considering the respondent’s reputation for honesty and integrity in the community, recommended that respondent be given…1 / 2