McIntyre v. Commission for Lawyer Discipline

247 S.W.3d 434, 2008 Tex. App. LEXIS 1669, 2008 WL 600041
CourtCourt of Appeals of Texas
DecidedMarch 6, 2008
Docket05-06-00580-CV
StatusPublished
Cited by20 cases

This text of 247 S.W.3d 434 (McIntyre v. Commission for Lawyer Discipline) is published on Counsel Stack Legal Research, covering Court of Appeals of Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
McIntyre v. Commission for Lawyer Discipline, 247 S.W.3d 434, 2008 Tex. App. LEXIS 1669, 2008 WL 600041 (Tex. Ct. App. 2008).

Opinion

OPINION

Opinion by Justice LANG-MIERS.

Appellant Frank W. McIntyre appeals the trial court’s judgment disbarring him as an attorney in Texas. McIntyre contends that the trial court erred in rendering this judgment and raises eight issues on appeal complaining about (1) the denial of his motion for judgment notwithstanding the verdict, (2) certain rulings by the trial court concerning McIntyre’s testimony, (3) the jury charge, and (4) the findings that he violated disciplinary rules despite the lack of expert testimony to rebut McIntyre’s expert. We affirm the judgment of the trial court and publish this opinion in accordance with Texas Rule of Disciplinary Procedure 6.06. Tex.R. Disciplinary P. 6.06, reprinted in Tex. Gov’t Code Ann., tit. 2, subtit. G app. A-l (Vernon 2005).

Factual and Procedural Background

This disciplinary proceeding arose from McIntyre’s representation of Elizabeth Ze-daran in a post-divorce-decree proceeding against her ex-husband, James Infinger. Back when the divorce petition was pending, Infinger was asked to estimate the couple’s 1999 federal income taxes and to deposit that amount into the registry of the court, which he did. The trial court signed the final decree in the Zedaran/In-finger divorce in December 2000. That decree awards Infinger “[t]he sum of $34,239.00 held in the registry of the 303rd Judicial District Court of Dallas County, Texas, subject to the use as described in ‘Federal Income Tax’ as set forth herein below.” The “Federal Income Tax” section of the decree states, in part, as follows:

IT IS ORDERED AND DECREED that JAMES INFINGER and ELIZABETH ZEDARAN shall file a joint tax return for the calendar year 1999. IT IS FURTHER ORDERED that JAMES INFINGER shall be solely responsible for all federal income tax liabilities of the parties for the calendar year 1999, and shall timely pay any deficiencies, assessments, penalties, or interest due thereon and shall indemnify and hold ELIZABETH ZEDARAN and her property harmless therefrom. IT IS FURTHER ORDERED that JAMES INFINGER shall pay the parties’ 1999 federal income tax liability from the funds held in the registry of the Court awarded to JAMES INFINGER herein *438 above. IT IS FURTHER ORDERED that in the event the parties’ 1999 federal income tax liability is less than $34,239.00, JAMES INFINGER shall pay to ELIZABETH ZEDARAN one-half (1/2) of any and all funds remaining after payment of the parties’ 1999 federal income tax liability.
IT IS ORDERED AND DECREED that a Certified Public Accountant shall prepare the parties’ 1999 income tax return.
IT IS ORDERED AND DECREED that each party shall furnish such information to the other party as is requested to prepare the 1999 joint federal income tax return within fifteen (15) days of receipt of written request for the information.
IT IS ORDERED AND DECREED that both parties shall cooperate in the preparation of a joint tax return for 1999. Both parties are ORDERED to provide the information to a preparer within ten days of any request for the information.

The funds in the registry of the court were not transferred to Infinger and the taxes remained unpaid for years.

According to McIntyre’s testimony, Ze-daran hired him in March or April 2003 to “enforce certain aspects of the decree” and also to “obtain some modifications to that divorce decree.” After reviewing Zedar-an’s file, McIntyre decided to first address the issue of the couple’s unpaid 1999 income taxes:

[O]ne of the first things I did after reading through the file, getting acquainted with the file, is, I was looking for any one issue, any issues we could get out of the way quick. And getting
the taxes paid appeared to be pretty easy because the divorce decree said, James Infinger shall pay the taxes. Elizabeth and James Infinger shall file a joint tax return and have a joint tax return prepared by an accountant and they are to both sign and file it.
The money that was in the registry of the Court is to be used to pay part of it. Then, there was, obviously — the divorce decree itself was silent as to, you know, the timing of paying any deficit balance, okay. But the implication of the language in that decree was that, we get the money out of the registry of the Court, we get the signed tax returns, and we get James Infinger’s check for the balance of the taxes, pack it all up, send it to the IRS. Issue over, okay.

To address the issue of the unpaid taxes, McIntyre contacted Infinger’s counsel, Reyburn Anderson. The order they agreed to submit was signed by the court on May 23, 2003, and states:

The Clerk is ordered to issue a check made payable to the United States Treasury Department in the amount of twenty eight thousand two hundred and forty seven dollars and thirty eight cents ($ 28,247.38) 1 out of funds held in the registry of the court. The check should reflect that it is for payment of the 1999 income taxes for Elizabeth Zedaran and James Infinger. The check is to be delivered to Frank McIntyre, counsel for Elizabeth Zedaran. Frank McIntyre is ordered to forward the check to the United States Treasury Department along with all such documentation as is required to show that it is for payment of the 1999 income taxes of Elizabeth Zedaran and James Infinger.

*439 At the bottom of that order there is a notation indicating that the registrar issued the check on June 11, 2003. McIntyre testified that on June 20, 2003, he sent a letter to Anderson stating,

I have the check from the Clerk of the Court in the amount of $ 28, 247.38. Please send me a copy of the 1999 tax return with your client’s signature, along with his check for the balance due after applying the check I have in hand; and I will send everything to the IRS.

After that, according to McIntyre, “the other side refused to send [him] the check” and did not send him a copy of the tax return he requested.

McIntyre testified that he did not forward the check to the IRS because he “felt at that time that what [he] had in [his] possession was only one of the three necessary items.” Specifically, McIntyre testified:

I had the check from the registry of the Court. I did not have the joint tax return signed by both parties. I did not have a check for the balance of the taxes from Mr. Infinger. Further — and so I went back and forth with Mr. Anderson for a period of time, several months, actually, on and off, while we were dealing with other issues in the case. And throughout that time they made demands on me to send the check and I made responses that I’m not sending the check without the other documents that’s [sic] required, that I believe, under my interpretation of the agreements we have reached, are required, under my interpretation — and under my interpretation of the order and under my interpretation of the divorce decree, reading the order and the divorce decree together.

Infinger testified that he discovered the check had not been sent to the IRS because his debit card was declined.

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Cite This Page — Counsel Stack

Bluebook (online)
247 S.W.3d 434, 2008 Tex. App. LEXIS 1669, 2008 WL 600041, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mcintyre-v-commission-for-lawyer-discipline-texapp-2008.