Opinion ID: 2045116
Heading Depth: 1
Heading Rank: 3

Heading: Alleged Misrepresentation to the Court.

Text: A majority of the Grievance Commission found that respondent had made a knowing misrepresentation to the court in an interim report filed in the Frances See estate on December 23, 1988. One member of the commission dissented from that finding. The charge made in this regard relates to a recital in the interim report that stated: All federal estate and fiduciary income tax returns have been filed along with the Iowa inheritance tax return and income tax returns. The majority of the commission found that this statement was false because the final Iowa fiduciary income tax return had not yet been filed. It likened the situation to that considered by this court in Committee on Professional Ethics & Conduct v. Schooler, 482 N.W.2d 426, 427 (Iowa 1992). The misrepresentations involved in Schooler were, in one estate, an express statement in a fee application that a federal estate tax return had been filed when it had not and, in another estate, the statement that all items needed for the closing of the estate had been completed. The interim report in the Frances See estate did not state that the final Iowa fiduciary income tax return had been filed nor that all items necessary for the closing of the estate had been completed. Based on the context within which the interim report was filed, we accept respondent's explanation that the statement concerning fiduciary income tax returns had reference to those returns required to be filed up until that time. The matter of the filing of the final Iowa fiduciary tax return was not an issue at that point with regard to any relief being sought from the court. Based on our analysis of the transaction, we find no ethical violation based on misleading statements to the court. Because the ethical violations that we find have been established fully warrant the discipline recommended by the Grievance Commission, we reprimand respondent, Richard O. Parker. Costs of the disciplinary proceeding shall be paid by respondent within ninety days of the filing of this opinion. ATTORNEY REPRIMANDED.