Graham-Loftus Oil Co. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• drug and alcohol addiction did not mitigate attorney's misconduct even when the attorney had \little recollection\ of actually taking client funds
• distinction between knowingly misusing client funds rather than intentionally misappropriating them immaterial because in either case, a lawyer's failure to preserve the integrity of client funds leads to disbarment absent extraordinary mitigating circumstances

Source: CourtListener parenthetical corpus (CC0).