The Delaware Supreme Court fines an accountant for using two lawyers in a "contemptuous scheme" to circumvent its earlier order that the accountant cease engaging in the unauthorized practice of law by drafting wills and trusts for clients. In the Matter of Estep (Del., No. 647, 2006, Aug. 15, 2007).
On October 30, 2006, the Supreme Court of Delaware ordered Ralph V. Estep, a public accountant, to cease and desist the unauthorized practice of law, specifically the drafting of wills and trusts. Less than two months later, the Office of Disciplinary Counsel alleged that Mr. Estep was in violation of that order. Mr. Estep admitted meeting with individuals to discuss estate planning but denied that he had drafted any legal documents or that he had rendered any legal advice.
At a hearing, the Board on the Unauthorized Practice of Law found that Mr. Estep would typically meet with clients and then send his detailed notes on the meetings to Leonard Kingsley, an attorney not admitted in Delaware. Mr. Kingsley drafted estate planning documents as directed by Mr. Estep and using forms Mr. Estep provided. With only two exceptions, Mr. Kingsley never met with Mr. Estep's clients. The documents were then forwarded to attorney Thomas McCracken, a member of the Delaware Bar. Mr. Kingsley never met with Mr. McCracken to discuss the documents, and Mr. Estep's clients' first introduction to their lawyer was only moments before the documents were signed. Mr. McCracken testified that he never made any substantive changes to any of the documents.
The Board concluded that Mr. Estep's business arrangements with the two lawyers constituted "a transparent, nefarious attempt to circumvent the Cease and Desist Order and continue with 'business as usual.'" The Board noted that the fact that Mr. Estep did not himself perform the drafting was no defense because Mr. Kingsley did the drafting at Mr. Estep's direction, using Mr. Estep's forms, for Mr. Estep's pecuniary benefit.
The Supreme Court of Delaware holds Mr. Estep in contempt for violating its order and orders him to disgorge all fees received for legal services and pay a fine of $2,000 for each of nine counts of contemptuous conduct, for a total payment of $35,868.75.
