In Re Higbie

Opinion

THE COURT.

In this disciplinary proceeding we must consider whether the course of conduct of an attorney culminating in his conviction for failure to pay a federal marijuana transfer tax involves moral turpitude, and if so, the nature and extent of the appropriate discipline. We conclude that failure to pay the tax does not constitute moral turpitude per se, but that respondent attorney’s conduct does reflect moral turpitude. Because the dominant legitimate motivation for respondent’s wrongful behavior was apparently not personal profit and because respondent’s professional record…