OPINION
PER CURIAM.
John P. Vitko comes before this court as respondent in disciplinary proceedings for the second time. In 1991 he was publicly reprimanded for improperly handling a bonus paid by Specialty Manufacturing Company. In late 1984 when Dorsey & Whitney informed Vitko that his partnership was being terminated effective June 30, 1985, Vitko instructed Specialty Manufacturing to withhold his entire 1984 bonus as taxes. Pursuant to his agreement...
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