In the Matter of a Member of the Bar of the Supreme Court of Delaware Philip M. Finestrauss

Summary

The Court imposed a public reprimand and eighteen months of probation on the Respondent for repeated federal, state, and local payroll-tax delinquencies, inadequate supervision of his bookkeeper, and false compliance certificates. It held that the substantial, three-year tax delinquencies constituted conduct prejudicial to the administration of justice because the Respondent knowingly failed to ensure that his obligations were timely satisfied. The probation requires implementation of internal accounting controls to prevent further tax delinquencies.