People v. Emmert

A complaint was filed with the Grievance Committee of this court alleging the convictions; the attorney respondent answered admitting the allegations of the complaint and that his conduct should be the subject of disciplinary action. Respondent alleged his conduct had not affected the affairs of his clients and that he had been punished by a period of probation following a jail sentence and suspension from practice as a certified public accountant for a period of three years. Other adversities have been visited upon respondent as the result of the underlying cause of his failure to file his income tax returns -- financial irresponsibility and extravagance.