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South Carolina
Judicial Department
24866 - In the Matter of David E. Belding

Davis Adv. Sh. No. XX
S.E. 2d


In The Supreme Court

In the Matter of David E. Belding,


Opinion No. 24866

Submitted November 23, 1998 - Filed December 14,


David E. Belding, of Columbia, pro se.

Senior Assistant Attorney General James G. Bogle,

Jr., Assistant Deputy Attorney General J. Emory

Smith, Jr., and Henry B. Richardson, Jr., all of

Columbia, for the Office of the Disciplinary


PER CURIAM: In this attorney disciplinary matter,

respondent and Disciplinary Counsel have entered into an agreement

under Rule 21, RLDE, Rule 413, SCACR., In the agreement, respondent

admits misconduct and consents to be suspended from the practice of law

for ninety days, retroactive to the date of his interim suspension. We

accept the agreement.

Respondent was convicted of five counts of failure to make and

file a South Carolina Income Tax return in violation of S.C. Code Ann. ยง

12-54-40(b)(6)(c) (Supp. 1997). Respondent was sentenced to concurent

sentences of one year on each count, suspended upon the payment of a

$500.00 fine.

The failure to file a tax return is a serious crime as set forth

in Rule 2(z), RLDE, Rule 413, SCACR. By his conduct, respondent has

violated Rule 8.4 of the Rules of Professional Conduct, Rule'407, SCACR,



and Rule 7(a)(4), RLDE, by committing a serious crime that reflects

adversely upon his honesty, trustworthiness and fitness as a lawyer and

has violated Rule 7(a)(5) and (6), RLDE, by engaging in conduct tending to

bring the courts or legal profession into disrepute and violating the oath of

office he took upon admission to the practice of law in this State.

In our opinion, respondent's misconduct warrants a definite

suspension from the practice of law for ninety days. Accordingly,

respondent is suspended for ninety days, retroactive to September 28,

1998, the date of his interim suspension. Within fifteen days of the date

of this opinion, respondent shall file an affidavit with the Clerk of Court

showing that he has complied with Rule 30, RLDE, Rule 413, SCACR.