Opinion ID: 2042534
Heading Depth: 1
Heading Rank: 3

Heading: Misrepresentations in Final Report Concerning Payment of Taxes.

Text: We agree with the Commission's conclusions that appellant violated DR 1-102(A) and DR 6-101(A) in submitting to the court the final report in the Marc D. Schreiber estate with the assurances that all taxes had been paid. The misrepresentations involved were not obviated by the fact that an extension of time for filing the inheritance tax return had been obtained or because the estate was financially unable to pay the taxes at that time. We are not suggesting that an insolvent estate may not be closed. Clearly, however, this should not have been attempted in the Schreiber estate without advising the court of the inheritance tax deficiency and providing state revenue officials with an opportunity to state their recommendations. Appellant's violation of disciplinary rules with respect to this transaction warrants discipline.