2019 Ohio 3846
Ohio2019Background
- John J. Manore III, admitted 1994, was indicted for underreporting income on his 2008–2010 federal tax returns and pleaded guilty to filing a false 2009 return.
- Federal sentence (Jan. 11, 2018): one year probation and restitution of $42,472.58 (taxes, interest, penalties); court noted he had already paid the unpaid-taxes amount at sentencing.
- Toledo Bar Association charged violations of Prof.Cond.R. 8.4(b) and (c); parties stipulated facts, misconduct, and aggravating/mitigating factors and proposed a two-year suspension with one year stayed and credit for time served under an interim felony suspension.
- Aggravating factors: dishonest/selfish motive, pattern of misconduct, multiple offenses over three years; board found Manore did not fully accept responsibility.
- Mitigating factors: no prior discipline, cooperation and disclosure, letters attesting to character, criminal sanction already imposed, and measures taken to prevent recurrence (hired accountant, improved billing and internal controls).
- The Board recommended a two-year suspension (one year stayed), credit for time served under the interim suspension, and a one-year period of monitored probation upon reinstatement focused on accounts and tax compliance; the Supreme Court adopted that recommendation but some justices dissented only as to the monitored-probation requirement.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Manore violated Prof.Cond.R. 8.4(b) and (c) | Relator: Manore committed an illegal act (false tax return) reflecting adversely on honesty/trustworthiness and engaged in dishonesty/fraud | Manore contended failures stemmed from not reviewing returns/recordkeeping (implying inadvertence) | Court: Violations of Prof.Cond.R. 8.4(b) and (c) proven |
| Appropriate discipline for felony tax conviction | Two-year suspension, with one year stayed; credit for interim suspension time; one-year monitored probation on reinstatement to oversee accounts/tax compliance | Parties largely stipulated to same sanction; defense sought consideration of mitigating factors and credit for interim suspension time served | Court: Adopted stipulation—two-year suspension, second year stayed on conditions, credit for interim suspension time, one-year monitored probation on reinstatement |
| Whether monitored probation is warranted and its scope | Relator/board: Monitor needed to verify management of operating and client-trust accounts and tax-law compliance | Dissent (Kennedy, J.): Monitored probation unnecessary and ineffective for willful tax evasion; monitors are scarce and supervision wouldn’t prevent deliberate evasion | Majority: Ordered one-year monitored probation; Kennedy (joined by DeWine) dissented only as to the probation order |
Key Cases Cited
- In re Manore, 152 Ohio St.3d 1237 (interim felony suspension and prior criminal disposition)
- Disciplinary Counsel v. Lawrence, 147 Ohio St.3d 315 (two-year suspension for felony false tax returns)
- Disciplinary Counsel v. Jacobs, 140 Ohio St.3d 2 (two-year suspension for felony false tax returns)
- Lake Cty. Bar Assn. v. Ezzone, 102 Ohio St.3d 79 (one-year suspension, some conditions stayed, monitoring for tax debt compliance)
- Toledo Bar Assn. v. Abood, 104 Ohio St.3d 655 (one-year suspension with partial stay for tax-related misconduct)
- Disciplinary Counsel v. Large, 122 Ohio St.3d 35 (one-year suspension for misdemeanor tax offenses)
- Disciplinary Counsel v. Hillman, 145 Ohio St.3d 489 (tax-related discipline; stayed suspension)
- Disciplinary Counsel v. Smith, 128 Ohio St.3d 390 (indefinite suspension for multiple federal tax-related felonies)