S.E. 2d
THE STATE OF SOUTH CAROLINA
In The Supreme Court
In the Matter of David E. Belding,
Respondent.
Opinion No. 24866
Submitted November 23, 1998 - Filed December 14,
DEFINITE SUSPENSION
David E. Belding, of Columbia, pro se.
Senior Assistant Attorney General James G. Bogle,
Jr., Assistant Deputy Attorney General J. Emory
Smith, Jr., and Henry B. Richardson, Jr., all of
Columbia, for the Office of the Disciplinary
Counsel.
PER CURIAM: In this attorney disciplinary matter,
respondent and Disciplinary Counsel have entered into an agreement
under Rule 21, RLDE, Rule 413, SCACR., In the agreement, respondent
admits misconduct and consents to be suspended from the practice of law
for ninety days, retroactive to the date of his interim suspension. We
accept the agreement.
Respondent was convicted of five counts of failure to make and
file a South Carolina Income Tax return in violation of S.C. Code Ann. §
12-54-40(b)(6)(c) (Supp. 1997). Respondent was sentenced to concurent
sentences of one year on each count, suspended upon the payment of a
$500.00 fine.
The failure to file a tax return is a serious crime as set forth
in Rule 2(z), RLDE, Rule 413, SCACR. By his conduct, respondent has
violated Rule 8.4 of the Rules of Professional Conduct, Rule'407, SCACR,
p.25
IN THE MATTER OF BELDING
and Rule 7(a)(4), RLDE, by committing a serious crime that reflects
adversely upon his honesty, trustworthiness and fitness as a lawyer and
has violated Rule 7(a)(5) and (6), RLDE, by engaging in conduct tending to
bring the courts or legal profession into disrepute and violating the oath of
office he took upon admission to the practice of law in this State.
In our opinion, respondent's misconduct warrants a definite
suspension from the practice of law for ninety days. Accordingly,
respondent is suspended for ninety days, retroactive to September 28,
1998, the date of his interim suspension. Within fifteen days of the date
of this opinion, respondent shall file an affidavit with the Clerk of Court
showing that he has complied with Rule 30, RLDE, Rule 413, SCACR.
DEFINITE SUSPENSION.
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