Florida Bar v. Borja

This disciplinary proceeding is before the Court for consideration of a referee’s report, filed pursuant to rule 3-7.6 of the Rules Regulating The Florida Bar. The Florida Bar opposes the report. We have jurisdiction. Art. V, § 15, Fla. Const.

Respondent, who was the attorney and personal representative for an estate, admits that he violated trust accounting procedures by issuing a $10,000 check from a trust account to pay the estate’s taxes when there were no funds in the account for that purpose. The Florida Bar’s expert conducted an audit of respondent’s accounts in June 1987, and found…