Treasury Decisions Under Customs and Other Laws

MISCELLANEOUS

Disbarments, suspensions, etc., from practice before Treasury Department of attorneys and agents

DISBARMENTS

The Secretary of the Treasury, after due notice and opportunity for hearing, ordered the disbarment from further practice before the Treasury Department of the following-named attorneys and agents, as published during the period July 1 to December 31, 1929:

Name

Address

Date of disbarment

Cause

Abbott, Leslie... New York, N. Y.. Nov. 25, 1929

Cleveland, Thomas
J.

Charged with failure to pay the Federal income
taxes assessed against respondent for the years
1920, 1923, 1925, and 1926. Charges found
proven.

Oklahoma City, Sept. 19, 1928 Charged with misappropriation of funds of his
Okla.

employer, obtaining money by false pretenses, and drunkenness. Charges found proven.

Charged with having been disbarred from practice before the Interior Department for disreputable conduct. Charges found proven.

Mar. 21, 1929 Charged with being interested in and profiting by a fraud perpetrated upon a taxpayer client by a partner of said respondent. Charges found proven.

New York, N. Y.. Jan. 12, 1929

Charged with soliciting employment from tax-
payers with whom he had no previous con-
tact, and with preparing false return for a tax-
payer, receiving and keeping fees for such
work, which was abandoned by taxpayer,
who employed another practitioner to pre-
pare a correct return. Charges found proven.
Charged with preparing and filing false income-
tax returns. Charges found proven.
Charged with misappropriating $1,000 of part-
nership funds and with making false repre-
sentation to his partners that such $1,000 had
been paid to Government officials. Charges
found proven.

Lindsay, Brent A.... Los Angeles, Calif. Apr. 26, 1929 Charged with having presented false and mis

leading evidence in a tax case. Charges
found proven.

Charged with having obtained $500 from client
in tax case upon false representation that
such $500 was to be paid to Government
official. Charges found proven.
Charged with writing threatening letters to a
client in a tax case demanding an extortionate
fee, and falsely stating in such letters that a
representative of the Government had to be
paid out of such fee; and that such taxpayer
would go to jail if such fee were not paid.
Charges found proven.

Charged with having been convicted on an
indictment for bribery. Charges found
proven.

955

Name

Address

Disbarments-Continued

Date of disbarment

Cause

Neu, Edmund H.... Kansas City, Mo.. Apr. 26, 1929 Charged with writing and mailing an anony

mous letter to an officer of the Internal Revenue Service which contained false statements that certain taxpayers had failed to make proper returns of their income taxes, thereby causing useless examinations of records of such taxpayers; also charged with soliciting employment in Federal tax matters from persons with whom he had no previous contact. Charges found proven.

Wichita, Kans.... Apr. 13, 1929 Charged with preparing and filing false Federal income-tax returns for taxpayers. Charges found proven.

Overmyer, Charles
G.

Stern, Isador.......

Newark, N. J.............

Apr. 26, 1929

Charged with having been indicted for embezzlement of funds of a client and convicted and sentenced to serve a term in prison on such conviction. Charges found proven.

Apr. 29, 1929 Charged with preparing false income-tax returns for a client and mailing letters soliciting employment in tax matters to taxpayers with whom respondent had no previous contact. Charges found proven.

Sept. 18, 1929

Detroit, Mich..... Apr. 26, 1929
Milwaukee, Wis.. Aug. 4, 1928

Charged with making false income-tax returns in his own tax matters. Charges found proven.

Charged with misappropriation of clients' money in tax cases. Charges found proven. Charged with making false income-tax returns for taxpayers; also charged with making false and misleading statements of facts in briefs filed with the Bureau of Internal Revenue in tax cases; also charged with advising the taxpayer to make a false income-tax return, who followed such advice and filed a false incometax return. Charges found proven.

SUSPENSION

The Secretary of the Treasury, after due notice and opportunity for hearing, ordered the suspension from practice before the Treasury Department for the period stated of the following-named attorneys and agents:

Cause

Charged with addressing and mailing letters soliciting employment in tax matters to taxpayers with whom respondent had no previous contact. Charges found proven. Charged with making false income-tax returns for taxpayers. Charges found proven. Charged with making false income-tax returns for a taxpayer, also with making false statements of facts in a brief of protest in a tax case. Charges found proven.

Charged with failure to produce books of taxpayer when requested by revenue agent, and with obstructing the administration of the revenue acts by Internal Revenue Bureau. Charges found proven.

Charged with failure to return balance of money received from client after paying client's income taxes. Charges found proven.

RESIGNATION

The following-named persons tendered their resignations from enrollment to practice before the Treasury Department. The Secretary of the Treasury accepted their resignations and ordered their names stricken from the roll of attorneys and agents enrolled to practice before the Treasury Department. They are therefore no longer entitled to practice before the Treasury Department.