In Re Complaint as to the Conduct of Pennington

PEE CUEIAM.

TMs is a disciplinary proceeding. The complaint filed by the Oregon State Bar charges that the accused did willfully and knowingly cause to be filed false and fraudulent federal partnership income tax returns for fiscal years ending September 30, 1952, and September 30, 1953. A third cause of complaint makes a similar charge — that the accused filed fraudulent federal returns for personal income received during the years 1947 to 1954, inclusive.

The trial committee, by a divided decision, found Pennington guilty of all three charges; concluded, as a matter of law, such conduct…