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COMMITTEE ON PROFESSIONAL ETHICS AND CONDUCT v. RALPH

No. 60638.

261 N.W.2d 684 (1978)

The COMMITTEE ON PROFESSIONAL ETHICS AND CONDUCT OF the IOWA STATE BAR ASSOCIATION, Complainant, v. Gerald R. RALPH, Respondent.

Supreme Court of Iowa.

January 18, 1978.

Attorney(s) appearing for the Case

Lee H. Gaudineer, Jr., Roger J. Kuhle, and Hedo M. Zacherle, Des Moines, for complainant.

William L. Kutmus, Des Moines, for respondent.

En banc.

MASON, Justice.

This is a lawyer disciplinary proceeding arising from state income tax violations by respondent Gerald R. Ralph. The matter comes to this court after hearing before the Second Division of our Grievance Commission recommending suspension of the respondent's license to practice law. See Court Rule 118.8.

Our review of the report of the Grievance Commission is de novo.

It is established without dispute that respondent failed to file Iowa...

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