Disciplinary Counsel v. Jacobs
140 Ohio St. 3d 2
| Ohio | 2014Background
- Jacobs was admitted in 1968; interim suspension began April 3, 2012 after his January 17, 2012 felony conviction for filing a false tax return.
- He pled guilty to one count of making and subscribing false tax returns for 2004–2007, under 26 U.S.C. 7206(1).
- He understated taxable income and overstated expenses, leading to unpaid taxes of $75,385; he paid in full at sentencing (January 17, 2012).
- He admitted inflating business-expense deductions from reimbursements and personal-use expenses, including club dues and meals, and improper vehicle deductions.
- The Board and panel recommended a two-year suspension with credit for time served; the Court adopted that sanction.
- He had no prior disciplinary record, cooperated, paid taxes, acknowledged wrongdoing, and faced federal penalties; mitigating and aggravating factors were weighed.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Jacobs’s conduct violated ethical rules | Jacobs violated DR 1-102(A)(3), (4), (6) and Prof.Cond.R. 8.4(b), (c), (h). | Disciplinary counsel contends violations were established by misconduct. | Yes, violations proven. |
| Whether a two-year suspension with credit is appropriate | Mitigating factors support a two-year term with credit for interim suspension. | Aggravating factors and public-safety rationale justify sanction. | Two-year suspension with credit for time served. |
| Whether other comparable cases support the sanction | Pace and Blaszak support two-year sanction with credit. | Smith differs; shielding factors apply but still two years. | Sanction consistent with Pace and Blaszak. |
Key Cases Cited
- Disciplinary Counsel v. Pace, 103 Ohio St.3d 445 (2004-Ohio-5465) (two-year suspension with credit for time served after federal felony conviction)
- Disciplinary Counsel v. Blaszak, 104 Ohio St.3d 330 (2004-Ohio-6593) (interim felony suspension; two-year suspension with mitigating factors emphasized)
- Disciplinary Counsel v. Smith, 128 Ohio St.3d 390 (2011-Ohio-957) (distinguishable facts; indefinite suspension with credit in Smith case)
- Broeren v. Ohio, 115 Ohio St.3d 473 (2007-Ohio-5251) (consideration of aggravating/mitigating factors in sanctions)