PER CURIAM.
This case arises from the respondent's failure to timely file state and federal income tax returns and an alleged trust account shortage.
On September 3, 1985, respondent was publicly reprimanded and placed on supervised probation for two years. This discipline was imposed pursuant to a stipulation between respondent and the director wherein respondent admitted to a shortage in his trust account in September 1982 in the amount of $187.87 and for...
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