Amended August 16, 2016 in the Matter of Honorable Mary E. Howes, District Court Judge of the Seventh Judicial District. On Application of the Iowa

CourtSupreme Court of Iowa
DecidedMay 20, 2016
Docket16–0005
StatusPublished

This text of Amended August 16, 2016 in the Matter of Honorable Mary E. Howes, District Court Judge of the Seventh Judicial District. On Application of the Iowa (Amended August 16, 2016 in the Matter of Honorable Mary E. Howes, District Court Judge of the Seventh Judicial District. On Application of the Iowa) is published on Counsel Stack Legal Research, covering Supreme Court of Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Amended August 16, 2016 in the Matter of Honorable Mary E. Howes, District Court Judge of the Seventh Judicial District. On Application of the Iowa, (iowa 2016).

Opinion

IN THE SUPREME COURT OF IOWA No. 16–0005

Filed May 20, 2016

Amended August 16, 2016

IN THE MATTER OF HONORABLE MARY E. HOWES, District Court Judge of the Seventh Judicial District.

On application of the Iowa Commission on Judicial Qualifications.

The Iowa Commission on Judicial Qualifications filed an

application for judicial discipline recommending this court discipline a

district court judge for various violations of the Iowa Code of Judicial

Conduct. APPLICATION GRANTED AND JUDGE PUBLICLY

ADMONISHED.

Thomas J. Miller, Attorney General, Kevin Cmelik and Grant K.

Dugdale, Assistant Attorneys General, for complainant.

Gregory M. Lederer of Lederer Weston Craig PLC, Cedar Rapids, for

respondent. 2

WIGGINS, Justice.

application for discipline of a judicial officer recommending this court

publicly reprimand a district court judge. See Iowa Code § 602.2106

(2015). Because we conclude the judge violated the Iowa Code of

Judicial Conduct, we grant the application for judicial discipline. Rather

than publicly reprimand the judge, however, we publicly admonish the

judge.

I. Scope of Review.

When the Iowa Commission on Judicial Qualifications files an

application with our court to discipline a judicial officer, we conduct an

equitable proceeding to review the application. See In re Inquiry

Concerning Stigler, 607 N.W.2d 699, 701 (Iowa 2000); see also Iowa Code

§ 602.2106(1). We review findings and recommendations by the

Commission concerning the discipline of a judicial officer de novo. In re

Krull, 860 N.W.2d 38, 43 (Iowa 2015); see Iowa R. App. P. 6.907.

Accordingly, we give respectful consideration to but are not bound by its

recommendations and findings. Krull, 860 N.W.2d at 43. An ethical

violation must be established by a convincing preponderance of the

evidence. In re Block, 816 N.W.2d 362, 364 (Iowa 2012); Stigler, 607

N.W.2d at 705 (Iowa 2000).

II. Factual Findings.

On our de novo review, we find the facts as follows. The Honorable

Mary E. Howes is a district court judge in the Seventh Judicial District of

Iowa. Judge Howes has not been disciplined in the past and has

dedicated most of her professional career to public service. Prior to

1993, she served for seven years as an assistant county attorney in Scott

County. From 1993 to 2000, she served as a magistrate in Scott County. 3

From 2000 to 2006, she served as a district associate judge in the

seventh judicial district. She has served as a district court judge in the

seventh judicial district since September 2006.

Judge Howes petitioned for dissolution of her marriage to her

husband, Jack Henderkott, in June 2011. Maria Pauly represented

Judge Howes in the dissolution action, and Chad Kepros of Bray &

Klockau, P.L.C. represented Mr. Henderkott. The district court approved

the parties’ settlement agreement and entered a dissolution decree

incorporating that agreement in May 2012.

On April 16, 2013, Mr. Henderkott sent Judge Howes an email

indicating the Internal Revenue Service had deducted $3192 from his

2012 income tax return because she did not claim income she received

from liquidating an individual retirement account on the couple’s 2010

joint income tax return. Mr. Henderkott claimed he was entitled to

reimbursement in the full amount of the deduction per the terms of the

settlement agreement.

On May 2, Judge Howes responded by letter to Mr. Henderkott and

offered to reimburse half the amount deducted from his 2012 tax return

because she and Mr. Henderkott had filed a joint income tax return in

2010. Judge Howes’s letter stated she had discussed the issue with her

attorney, whom she identified as Ms. Pauly. It also indicated she was

mailing a copy of the letter to “Attorney Maria Pauly.” Judge Howes

enclosed two postdated checks for $798 each along with the letter.

On May 17, Mr. Kepros sent a letter regarding the tax issue to

Ms. Pauly. The letter advised Ms. Pauly that the settlement agreement

incorporated into the dissolution decree obligated Judge Howes to

reimburse the entire deduction. It also acknowledged the letter Judge

Howes had sent to Mr. Henderkott. 4

Ms. Pauly delivered a copy of the letter she received from

Mr. Kepros to Judge Howes, and the two spoke in person about it at the

courthouse. Judge Howes advised Ms. Pauly she believed her payment

of half the amount deducted from Mr. Henderkott’s tax return satisfied

her obligations under the dissolution decree.

Ms. Pauly responded to the letter from Mr. Kepros on behalf of

Judge Howes on May 22. In the letter, Ms. Pauly indicated she had

spoken to Judge Howes, whom she referred to as her client. She also

reiterated Judge Howes’s position that her payment of half the amount

deducted from Mr. Henderkott’s 2012 tax return satisfied her obligations

under the decree because she and Mr. Henderkott had filed a joint

income tax return in 2010. In closing, the letter stated, “If you need

anything further, please contact me.”

Mr. Henderkott eventually cashed the two checks Judge Howes

had enclosed along with her response to his letter. After Ms. Pauly sent

the May 22 letter, Judge Howes never attempted to contact

Mr. Henderkott to confirm the tax dispute had been resolved. Rather,

during the two months that followed, neither Judge Howes nor Ms. Pauly

heard from either Mr. Henderkott or Mr. Kepros. On July 31, however,

Mr. Kepros sent another letter to Ms. Pauly indicating Mr. Henderkott

was prepared to file a contempt action if Judge Howes did not reimburse

the remaining amount deducted from his 2012 tax return.

On September 26, Daniel Bray, another attorney at Bray &

Klockau, sent Ms. Pauly a letter informing her that he had taken over

representation of Mr. Henderkott. Thereafter, Ms. Pauly began

corresponding with Mr. Bray about the tax dispute. However, Ms. Pauly

did not immediately inform Judge Howes she had received the letter from

Mr. Bray. 5

On October 15, Mr. Henderkott filed an application for a finding of

contempt alleging Judge Howes’s failure to reimburse the full amount

deducted from his 2012 tax return constituted a willful violation of the

dissolution decree incorporating the settlement agreement. On

October 22, before the hearing to show cause had been set on the

application, Ms. Pauly sent Mr. Bray a letter stating Judge Howes would

reimburse Mr. Henderkott the remaining amount withheld from his 2012

tax return. Consequently, Mr. Henderkott dismissed the contempt

action. Ms. Pauly provided her legal services to Judge Howes free of

charge.

During the lull in correspondence concerning the postdissolution

tax dispute with her ex-husband, Judge Howes was involved in another

dissolution dispute in her official capacity as a judge. In that case,

Ms. Pauly represented petitioner Farrakh Khawaja in seeking dissolution

of his marriage to his wife, Shafaq Jadoon. The petition for dissolution of

marriage Ms. Pauly filed on behalf of Mr. Khawaja indicated the couple

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Amended August 16, 2016 in the Matter of Honorable Mary E. Howes, District Court Judge of the Seventh Judicial District. On Application of the Iowa, Counsel Stack Legal Research, https://law.counselstack.com/opinion/amended-august-16-2016-in-the-matter-of-honorable-mary-e-howes-district-iowa-2016.