Lawyer - San Antonio Bar Association

Transcription

PRST STD
US POSTAGE
PAID
SAN ANTONIO
TEXAS
PERMIT 1001
Lawyer
San Antonio
January-February 2015
10
Features
10
12
Tax Issues for
Household Employers
By Katy David
12
Honors & Memories for
Judge Polly Jackson Spencer
By Amanda Reimherr Buckert
16
Understanding the
Texas Disciplinary Rules
of Professional Conduct: Is
Your Law Office Vulnerable?
By Joseph A. Florio
and Michael St. Angelo
18
16
Departments
4
5
13
20
Feedback
In Memoriam
Fourth Court Update:
Expressing Gratitude
By Justice Patricia O. Alvarez
Federal Court Update
By Soledad Valenciano
and Melanie Fry
18
What is a Public
Insurance Adjuster?
By Robert W. Loree
On the Cover: Family Law Attorney, Robert F. Estrada - Courtesy photo edited by Kim Palmer.
Archives of the San Antonio Lawyer are available on the San Antonio Bar Association wesite, www.sabar.org.
San Antonio Lawyer is an official publication of the San Antonio Bar Association. Send address changes to the Bar Association address at the top of page 4. Views expressed in San Antonio Lawyer are those
of the authors and do not necessarily reflect the views of the San Antonio Bar Association. Publication of an advertisement does not imply endorsement of any product or service. Contributions to San Antonio Lawyer are welcome, but the right is reserved to select materials to be published. Please send all correspondence to [email protected]. Copyright ©2015 San Antonio Bar Association. All rights reserved.
San Antonio Lawyer
3
Lawyer
San Antonio
The San Antonio Bar Association
100 Dolorosa, San Antonio, Texas 78205
210.227.8822 Fax: 210.271.9614
Feedback
Officers/Directors
President
Thomas g. Keyser
President-Elect
James M. “Marty” Truss
Vice President
Bobby Barrera
Secretary
Beth Watkins
Treasurer
Santos Vargas
Immediate Past President
Rebecca Simmons
Directors
Rosa Cabezas-Gil
Tom Crosley
Dave Evans
Dawn Finlayson
Steve Fogle
Hon. Laura Parker
Hon. Richard Price
Christine Reinhard
Mexican American
Bar Association
Jaime Vasquez
San Antonio Bar
Foundation
Thomas g. Keyser
San Antonio Young
Lawyers Association
Patricia Rouse Vargas
State Bar of
Texas Directors
Sara E. Dysart
Andrew L. Kerr
Bexar County Women’s
Bar Association
Tiffanie Clausewitz
Executive Director
Jimmy Allison
San Antonio Black
Lawyers Association
Stephanie Boyd
Re: Gayla Corley, “Judge Barbara Hanson Nellermoe: From
Books to Bar to Bench” Nov.-Dec. 2014
Barbara: Thanks for the article. The author did an outstanding
job with a good story. Bravo.
Vincent R. Johnson
Professor of Law and
Director, Institute on Chinese Law & Business
St. Mary’s University School of Law
I was so pleased to see Judge Nellermoe’s picture grace the San
Antonio Lawyer and enjoyed reading the article. She has had a
distinguished career, and all of us are going to miss her sitting
on the bench. Her advice to practitioners, incidentally, was right
on target.
A.J. Hohman, Jr.
Editors
Editor in Chief
Sara Murray
Articles Editor
Natalie Wilson
Departments Editor
Leslie Sara Hyman
Managing Editor
Kim Palmer
Editor in Chief Emeritus
Hon. Barbara Nellermoe
Board of Editors
Sara Murray, Chair
Pat H. Autry, Vice-Chair
Sherry M. Barnash
Barry H. Beer
Charles Butts
Merritt Clements
Gayla Corley
Ryan V. Cox
Andrea Crouch
Paul Curl
Cristina Tijerina DeLeon
Jane Rankin Dure
Tanya Feinleib
Jose Galvan
Shannon Greenan
Gilbert S. Gonzalez
Stephen H. Gordon
Per Hardy
Sam Houston
Leslie Sara Hyman
Rob Killen
Rob Loree
Burke C. Marold
Hugh McWilliams
Harry Munsinger
Curt Moy
Hon. Barbara Nellermoe
Steve Peirce
Donald R. Philbin
Rob Ramsey
Yanira Marie Reyes
James Rodriguez
Alexis Adams Scott
Ronald D. Smith
Regina Stone-Harris
Johnny W. Thomas
David Willis
Natalie Wilson
Kevin Yeary
Ex Officio
Thomas g. Keyser
Kim Palmer
Chellie Thompson
For advertising inquiries, contact:
Monarch Media
Your Honor, Well-written and well-deserved recognition of your
service and the lasting legacy of the San Antonio Laywer.
Kind regards,
Fred Biery
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Reid Wittliff – Former Division Chief, Texas Attorney General’s Cyber Crimes Unit
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Layout by Kim Palmer
Managing Editor, San Antonio Bar Association
San Antonio Lawyer
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Harry Ben Adams, III died in
August at the age of 70. The
San Antonio native attended
San Antonio College and
received his undergraduate
and law degrees from St. Mary’s
University. In addition to being both a
fine transactional attorney and litigator,
he served as City Attorney for Universal
City and as counsel to the Economic
Development Corporation of Hollywood
Park and Windcrest. Harry and his bride
traveled widely throughout Europe
and the Middle East.
Jeffery Alan Babcock died
in October at the age of
58. Babcock was born in
Orlando, Florida. He received
his undergraduate degree
from Texas Lutheran College and his law
degree from St. Mary’s University School
of Law. He was an Assistant U.S. Attorney
with the Justice Department for more
than twenty-five years, working last for
the U.S. Attorney’s Office in Houston. He
was a member of Grace Lutheran Church
in San Antonio and attended Crosspoint
Lutheran Church in Houston.
John Edwin Banks, Sr.
died in March at the age of
91. Banks was a graduate
of Thomas Jefferson High
School. Following graduation
from the University of Texas, he served in
the Army Air Corps in the Pacific during
World War II. Following military service,
he earned an MBA while working on
Wall Street. He obtained his law degree
from Southern Methodist University
School of Law and served on the
editorial board of the Southwest Law
Journal. Banks was SABA President
from 1966-67 and a Director of the State
Bar from 1969-72. He also served both
as President and Board member of the
San Antonio Area Foundation.
Samuel F. Biery died in June
at the age of 97. Biery was
born in Streetman, Texas.
He was a graduate of the
Masonic Home and School
of Texas. Following service both with
U.S. Immigration, Border Patrol, and the
Navy, Biery attended St. Mary’s School of
Law, from which he graduated in 1949.
He and his brother Charles founded the
law firm that became known as Biery,
Biery, Myers and Armstrong, P.C. In its
various incarnations, the firm served the
area for more than fifty years. Biery held
several offices with the San Antonio Bar
Association and was the 1997 recipient
of the Joe Frazier Brown Sr. Award of
Excellence for lifetime achievement.
Daniel Abraham Bass died
in June at the age of 57. Bass
studied film at the University
of Texas and received his
law degree from St. Mary’s
University School of Law. He was board
certified in Civil Trial Law and practiced
trial law for thirty-two years.
James Edwin Bock died in
July at the age of 79. Born in
Waco and raised in Houston,
Bock received his law degree
from Southern Methodist
University. He practiced trial law for
fifty years and for more than half of that
time was an Assistant U.S. Attorney,
prosecuting criminal cases in the Western
District of Texas.
San Antonio Lawyer
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Harry Ben Adams III
Harry was a rarity in modern
law practice—a generalist who
could do everything well. Harry
was both a respected transactional
attorney and a fierce courtroom
advocate, who appeared in court
almost up to the day that he
passed. Harry’s practice included
representation of Red McCombs,
who spoke at Harry’s funeral, and
various McCombs dealerships in a
variety of transactions and lawsuits.
When not working, Harry
enjoyed cooking, fishing, and
traveling. His travels took him to
Europe, Africa, and the Middle
East. Harry’s real passion, though,
was always the practice of law. He
made no apologies about being a
workaholic, usually arriving at his
office around 4:30 a.m. He was also
known as a plain talker and a person
who spoke his mind. Clients and
opposing counsel knew to expect
Harry to pull no punches but to
always keep his word. That meant
that he was loved by many, disliked
by some, but respected by all.
Harry was married for fortyeight years to Beverly Adams,
who survives him. He also has two
adult children—a son who lives in
San Antonio and a daughter who
lives in North Carolina—along
with numerous grandchildren.
Dennis Phillip Bujnoch
died in February at the age of
61. Bujnoch was one of nine
children born to John and
June Bujnoch in Houston.
He received his undergraduate degree
from the University of Houston and
earned his law degree from South Texas
College of Law. He was board certified
by the National Board of Trial Advocacy
and was acknowledged by his peers to
be an exceptional trial attorney.
Edward Emmanuel DeWees,
Jr. died in March at the age of
81. The San Antonio native
attended Austin College on a
basketball scholarship. He
entered military service after college
and returned to earn his law degree
from the University of Texas in 1959.
He practiced law for more than fifty
years, many of them with the Bexar
County District Attorney’s office. While
in private practice, he concentrated
his efforts on family law matters.
DeWees was active in his church,
First Presbyterian. He was a founding
member of the Bachelor’s Club of San
Antonio and the Christmas Cotillion, a
member of the German Club, and past
president of the Conopus Club.
Pepos Spiro Dounson died
in February at the age of
84. Dounson was a 1951
graduate of St. Mary’s Law
School. The San Antonio
native practiced for more than fifty years
and had an affinity for things technical.
He was an amateur radio operator with
the nickname “Old Sour Grapes.”
Robert F. Estrada died
in April at the age of 76.
Estrada attended Central
Catholic High School, St.
Mary’s University, and St.
Mary’s University School of Law. He
was Board Certified in Family Law and
was involved in various bar sections
and organizations related to family law
matters. He was a member of the Texas
Academy of Family Law Specialists and
a founding member of the South Texas
Collaborative Family Law Group. He
was also an avid motorcyclist.
Edward P. Fahey died in
January just a few days
prior to his 91st birthday.
The Galveston native served
in the military in the South
Pacific and moved to San Antonio upon
his discharge. He attended St. Edward’s
University in Austin and completed his
education at St. Mary’s University School
of Law, receiving his law degree in 1951.
He was a trial lawyer concentrating on
insurance defense litigation and was
elected to the American College of Trial
Lawyers in 1978. He retired from the
practice in 1991.
Donald Olda Ferguson
died in October at the age
of 82. Ferguson was born
in Breckenridge, Texas. He
attended high school in
Refugio and received both a BS degree
Samuel F. Biery
Sam Biery was one of thousands to become the first in his family to earn a
degree through determination, hard work, and the GI Bill.
He and brother, Charles, practiced law together for over fifty years,
being in the first class of certified specialists (Family Law) in 1976.
He was a precinct chair in the Democratic Party and active in the San
Antonio Bar Association. Along with Charles, he received the Joe Frazier
Brown Sr. Award of Excellence in 1997.
Unbeknownst to his children for forty years, he struggled with panic
and anxiety attacks and suicidal ideations from 1947 up to the time of his
death. But three things helped defeat the fears and demons which haunted
him: psychiatrists, medications, and most importantly, his wife of seventyone years, C.B., who followed him in death a few weeks later. They ran the
good race. They fought the good fight and kept their faith—in each other.
—The Honorable Fred Biery,
Chief U. S. District Judge
San Antonio Lawyer
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San Antonio Lawyer
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Robert F. Estrada
When Bob first invited me to ride with his group of friends, he showed
up on a gleaming purple Harley Davidson. If there was any piece of chrome
made that was not on Bob’s bike, it was only because Bob had not yet
discovered it. Bob always kept the bike in gleaming, showroom condition,
and it was a sight to behold. Eventually, he sold his beloved Harley and
bought a beautiful Honda Gold Wing, but he never really bonded with
the bike. He always complained that, compared to his Harley, the Honda’s
exhaust “sounded like flatulence.”
—Barry Snell
He was a study in contrasts: pragmatic yet generous, mature yet
contemporary, personable yet private. Bob cut a suave figure in his suits
while in court, but he was just as happy out on his motorcycle in leather,
or bicycling in shorts with his legal buddies. He was unquestionably
sophisticated, yet he seemed to know every Southside taqueria by heart.
A loyal husband, loving father, doting grandfather, and faithful Christian,
Bob never truly looked his age but always seemed to possess a wisdom and
grace well beyond his years.
—Elizabeth Jurenovich,
Executive Director, Abrazo Adoption Associates
in pharmacy and a BBA degree in
marketing from the University of Texas.
Following military service, he got
married and began work with Eli Lilly
& Co. While at Eli Lilly, he took a leave
of absence to attend and graduate from
law school at St. Mary’s University. He
continued his career with Eli Lilly for
a while, but ultimately he returned to
San Antonio and partnered with James
Gardner to form the firm of Gardner
and Ferguson in 1972.
Richard “Ricky” Hall Fox
died in August at the age
of 61. He attended Alamo
Heights High School and
the University of Texas, and
received his law degree from St. Mary’s
University School of Law in 1977. He was
an assistant criminal District Attorney
for nearly twenty years and, later, a
partner in the firm of Brock & Kelfer.
Mike Hernandez, Jr. died
in December at the age of
81. He was born in Weslaco
in 1933. The family moved
to San Antonio in the
early 1940s. Hernandez graduated
from Fox Technical High School. After
high school, he worked in several
different jobs and eventually moved
to California to work with Beneficial
Finance Company. He returned to San
Antonio as an area manager for that
company. He enrolled at St. Mary’s
University, from which he received
both his undergraduate (Economics)
and law degrees. Hernandez joined
the bar in 1968. His practice included
family, criminal, and business matters.
He was quite literally on his way to
court when he was stricken.
Lukin Taylor Gilliland, Sr.
died in July at the age of 87.
He attended Alamo Heights
schools when all of them
were located within what is
now Cambridge Elementary. He attended
the University of Texas, but his studies
were interrupted by his enlistment in the
Navy during World War II. Following
military service, he earned his law degree
from the University of Texas and went on
to practice for more than sixty years. In
addition to his success as an attorney, he
excelled in both business and local politics,
serving terms as councilman and Mayor
of Alamo Heights. He was an informed
and successful breeder of horses, both
thoroughbred and quarter horses.
Donald Joseph Mach died in
February at the age of 67. The
El Campo native attended St.
John’s Seminary for several
years, but he attended El
Campo High School his senior year. He
San Antonio Lawyer
8
received both his undergraduate and law
degrees from St. Mary’s University. He
practiced law, both civil and criminal,
principally in Bexar and Atascosa counties
for more than forty years. He was an
original member and former president of
the Harp and Shamrock Irish Society, and
in 1982 he was honored as Irish Man of
the Year (despite his German heritage).
Frank S. Manitzas died in
July at the age of 80. The
first-generation American
was born in San Angelo to
Greek immigrant parents.
Following college at the University of
Texas, he enlisted in the Army. He later
attended law school at the University
of Texas and was licensed in 1959.
He worked as an attorney for the
National Labor Relations Board before
entering private practice. He was in
the first group certified as specialized
in Labor Law by the Texas Board of
Legal Specialization in 1975. He was
Chairman of the Labor Law Section of
the State Bar from 1972-73.
Lucian Leeds Morrison,
III died in February at the
age of 77. Morrison was a
San Antonio native and a
graduate of Alamo Heights
High School. He attended the University
of Texas for both his undergraduate
and law degrees. Following military
service, he joined his father’s law
firm—ultimately becoming a partner
in Morrison, Dittmar, Dahlgren &
Kaine and its oil and gas practice.
After a few years, Morrison moved on
to a career in corporate banking, trust
administration, and estate planning
in Houston. He founded the Heritage
Trust Company which, in 1990, was
sold to Northern Trust of Chicago, one
of the nation’s largest trust institutions.
He continued to counsel private trusts
and individuals up to the day he died.
Tillman Marc Perkins
died in November at the
age of 60. Perkins was
born in Longview. He
attended Kilgore College
but later transferred to the University
of Texas from which he received his
undergraduate degree. He received his
law degree from St. Mary’s University
School of Law. Perkins’ legal career
began in Midland, but he returned to
San Antonio to continue his practice
after the birth of his first child. He
returned to Longview in 2006.
Carl Pipoly died in September at the age of 66.
Originally from Cleveland,
Ohio, Pipoly earned both
his undergraduate and law
degrees from the University of Denver.
He began his legal career with Conoco
Oil Company, negotiating and drafting
joint venture agreements for mineral
exploration and production. Beginning
in 1988, Pipoly shifted his focus to
litigation, primarily civil, where he
enjoyed considerable success. He was
a member of several trial-oriented
organizations and was recognized as
an Advocate with the National College
of Advocacy. Amid all of this, he also
swam the English Channel.
Stephen L. Reznicek died
in June at the age of 66.
Reznicek was born in
Omaha, Nebraska. He found
himself a prime candidate
for the military draft during the Vietnam
War and elected to enlist in the Navy
rather than be drafted. He chose wisely
and found himself stationed in Japan.
Following military service, he enrolled in
the University of Nebraska, from which
he received a BS degree in education.
He later obtained an undergraduate
degree in political science from Bellevue
University in Omaha. In mid-life he
returned to the classroom and earned a
law degree from St. Mary’s University in
1990. He practiced for several years with
the firm of Garcia, Teneyuca and Reznicek
and later worked for Standard Aero in
import/export regulatory compliance.
Meddie Charles “Chuck”
Sullivan III died in
November at the age of
64. Sullivan was a 1969
graduate of Alamo Heights
High School. He served in the Army in
Vietnam, was wounded and awarded
the Purple Heart. He later attended law
school at the University of Oklahoma
and became licensed to practice in
Texas in 1991. Sullivan practiced primarily criminal law. Sullivan was an avid
motorcyclist and hunter.
Frank S. Manitzas
Frank grew up in San Angelo—the first-generation son of Greek
immigrants—in a country where all immigrants, legal or otherwise, were
generally thought to come only from Mexico. Farmers, ranchers, school
teachers, and others were accustomed to “Martinez” but had difficulty with
“Manitzas.” But this son of Greek immigrants did not become embittered
by his experience. Years later, he would still laugh about it.
We were trying a case before an administrative law judge of the NLRB.
The Board’s lawyer called a witness named Frank Martinez. Frank leaned
over and whispered to me, “Let me cross-examine him.” Frank began
his cross-examination solemn and stern. “Mr. Martinez, has anyone ever
called you Frank Manitzas?” The witness, obviously unprepared for such
a question, looked first at his lawyer and then at the judge, and with a
puzzled expression on his face responded, “No, sir.” “Well,” Frank replied,
“my name is Frank Manitzas, and all my life people have called me Frank
Martinez. I was just curious if anyone had ever called you Frank Manitzas.
I have nothing further, Your Honor. Pass the witness.”
Not only could Frank laugh about his experiences growing up in San
Angelo, but he also drew strength and resolve from them. As he often
said, “I may be wrong, but I’m never in doubt.” He was proud to be a
lawyer, proud to be a Texan, proud to be an Army veteran, proud to be an
American. He could recite the Declaration of Independence from memory.
He collected antiques, recited poetry, and loved opera. But above all else,
he loved Mary Ellen and his family.
—Joe Harris
Ned Morris Wells, Jr. died
in September at the age of
68. The San Antonio native
attended Alamo Heights
High School and earned both
undergraduate and master’s degrees
from Southern Methodist University. He
began law school at SMU, but his studies
were interrupted by the Vietnam War and
his enlistment in the Army. Following
military service, Wells returned to legal
studies at St. Mary’s University School
of Law, from which he graduated in
1973. He practiced law for forty years.
He was a dedicated member of the San
Antonio RoadRunners running club
and a lifelong philatelist.
San Antonio Lawyer
AFFIRMED
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9
Tax
Issues for
Household
Employers
By Katy David
F
ollowing the rush of year-end
planning, a respite from tax issues
feels well deserved. We have
survived the last push to complete
time-sensitive tasks by December
31, and the April 15 filing deadline is not
yet imminent. Nonetheless, we cannot
neglect tax issues entirely. In particular,
those of us fortunate enough to have paid
help at home must attend to the various
reporting deadlines that fall within the first
months of 2015. And, for those who have
been lax about household employee issues
in the past, the new year is an opportunity
to turn over a new leaf.
Do I Really Have an Employee?
That is the threshold question, and
the answer is: you might. The Internal
Revenue Service uses a number of factors
to determine whether a person who
works in your home is an employee (for
whom you have tax withholding and
reporting obligations) or an independent
contractor (such that these requirements
do not apply). In general, a worker is
your employee if you control what work
is done and how it is done.
For purposes of determining whether a
person is an employee, it does not matter
whether the work is full time or part time
or that you hired the worker through an
agency. It also does not matter whether
you pay the worker on an hourly, daily,
or weekly basis, or by the job. More
importantly, it does not matter whether you
and the worker “just agree” that the worker
is an independent contractor. The legal test
controls, regardless of how you and the
worker prefer to define your arrangement.
Every situation is different, but
examples illustrate the difference between
an employee and an independent contractor.
Example 1: A family hires a worker to
clean their house once a week. The worker
is scheduled to work on Wednesdays,
but from time to time she reschedules
to a different day. Sometimes, rather
than cleaning the house herself, she
unilaterally sends her sister or niece
to do the work. She makes her own
schedule, with the understanding that
she will perform her work during the
normal work day. She holds herself out
as available for other work, and there
is no expectation that she is available
exclusively to the family. That is to say,
when she is not working for the family,
she is cleaning other people’s houses. In
this situation, I am comfortable that the
worker is an independent contractor.
Example 2: The same family also has
a nanny. The nanny is required to arrive
each morning by 8 a.m., and she stays
with the children until the first parent
arrives home around 6 p.m. She follows
specific guidelines about the children’s
care. She cannot reschedule, and she
cannot send another person in her stead.
While she might pick up the occasional
babysitting job on the side, she does not
(and cannot) do other work that conflicts
with her taking care of the family’s
children. On these facts, I would have
a hard time arguing that the nanny was
not an employee.
Before you panic: there is a de minimis
rule that prevents people who just have the
San Antonio Lawyer
10
occasional Saturday-night babysitter from
having to deal with taxes and reporting.
You have to pay federal unemployment
tax (discussed below) only if you pay
$1,000 or more in any calendar quarter
to household employees. You have to
withhold and pay social security and
Medicare taxes (discussed below) only if
you paid $1,900 or more in 2014 to any
one household employee. If your total
household worker costs are $60 a month
for child care during your monthly date
nights ($180 per quarter and $720 per
year), you will never trip over these lines.
However, if the person who works
in your home is an employee and your
payments are over the thresholds, you must
report certain information to the Internal
Revenue Service and Social Security
Administration, and you must withhold
and pay certain taxes to the government.
What Taxes are Required?
In Texas, when dealing with household
employees, three types of taxes are in play:
federal income tax, federal employment
taxes, and unemployment taxes. Let’s take
them in order.
Federal income tax is probably
what comes to mind most readily. In
general, income taxes are withheld from
the pay a worker otherwise earned. The
employer remits the withheld money to
the government, to be applied towards the
worker’s current-year income tax liability.
Unlike most other employers, as a household
employer, you are not required to withhold
federal income tax. You are allowed to
withhold it if your employee asks you to.
If you withhold, the employee’s federal
income taxes require some bookkeeping
on your part, but because they come out
of money you already owe your employee,
they do not take money out of your pocket.
The term “federal employment taxes”
is a catch-all term that applies to three
types of tax: social security, Medicare, and
unemployment. Social security tax pays for
old-age, survivors, and disability benefits
for workers and their families. Medicare
tax pays for hospital insurance. Together,
these taxes are referred to as Federal
Insurance Contributions Act (“FICA”)
taxes. Both you and your employee may
owe FICA taxes. Each person’s share is
7.65% (6.2% for social security tax and
1.45% for Medicare tax) of the employee’s
wages. It is important to understand that
your share does not come out of your
employee’s paycheck. It comes out of your
pocket. You can withhold your employee’s
share from her wages or opt to pay it
yourself (in which case, it is additional
money out of your pocket).
Unemployment taxes are paid at
both the federal and state level. They are
used to pay unemployment compensation
to workers who lose their jobs. Federal
unemployment taxes are referred to as
Federal Unemployment Tax Act (“FUTA”)
taxes. The FUTA tax is 6% of your
employee’s FUTA wages, up to $7,000. It’s
not withheld from your employee’s wages,
so it is on you—the employer—not the
employee. All or a portion of the amounts
you pay to the state unemployment fund by
April 15 of the following year are credited
against your federal liability, resulting in a
net federal rate of only 0.6 percent. Do not
get dizzy on the fractions. Just understand
that you need to pay money to the Texas
Workforce Commission by April 15 of the
following year, and the money you pay
will show up as a credit against FUTA
liability on your personal federal return.
Deciding How to Handle FICA
This is the single trickiest part of
the entire process: both personally and
arithmetically. As a household employer,
you can decide to pay your employee’s FICA
taxes on her behalf rather than withhold it
from her pay. That is to say, in addition to
paying your 7.65% employer-share of FICA
taxes, you can pay your employee’s 7.65%
employee-share of FICA taxes, causing
yourself—rather than your employee—to
be out of pocket for this amount.
Why would you do this? Perhaps
you were not alert to the tax regime
when you agreed to pay your employee
a particular rate and you feel bad giving
her a haircut you know she does not
expect. Or, you might make the more
deliberate decision to bear this tax
burden for your employee.
If you decide to pay your household
employee’s FICA taxes on her behalf, the
amount you pay on her behalf is included
in her wages on the Form W-2 you prepare
(and for purposes of any income tax you
withhold), but it is not itself subject to FICA
or FUTA taxes. As a result, your employee’s
Form W-2 will show her actual wages as the
social security and Medicare wages (used as
the base for calculating FICA taxes) but will
show her actual wages plus the FICA tax
you paid on her behalf as her total wages
(used to calculate her income tax liability).
How to Report All of This
and Pay All the Taxes?
You must file a Form W-2 for each
employee. You must give each employee
her copy of the Form W-2 by January
31 of the following year. You must
send a copy of each Form W-2, together
with a Form W-3, to the Social Security
Administration by February 28 of the
following year. However, you do not use
your Social Security Number on these
forms. Instead, you need to obtain an
Employer Identification Number from
the Internal Revenue Service, which you
can do online. Bottom line: computer
systems are unpredictable; don’t wait
until the last minute.
The Forms W-2 and W-3 are information
returns. They tell the Internal Revenue
Service about the employee’s income (so
that it can be checked against what the
employee reports on her personal income
tax return) and tell the Social Security
Administration about the employee’s Social
Security payments (so that those amounts
are credited to the employee’s eventual
Social Security benefits). The taxes (and
any of your employee’s income tax that
you withheld) are reported using Schedule
H, Household Employment Taxes, which is
attached to your personal income tax return
(Form 1040). The total amount on Schedule
H flows through to your return and is
added to your other income tax liability.
If you use tax preparation software, know
that Schedule H preparation is included in
the Deluxe version of Turbo Tax.
State unemployment taxes are
reported and paid through the Texas
Workforce Commission website. You
will need to set up an account, but the
San Antonio Lawyer
11
process is very user-friendly.
A Few Tips
I work with the Internal Revenue Service
every day and have tremendous respect for
the work they do to administer our country’s
tax laws. Still, the first time I went through
this process, I found it very challenging—
enough to make even the most diligent
taxpayer want to throw up her hands. I have
a few practical tips that might help you.
First, understand that this article
is for informational purposes only, to
help you understand where the pitfalls
are. For more information, consult
Internal Revenue Service Publication
926, Household Employer’s Tax Guide. If
your situation is complicated or you have
questions, consult your tax advisor.
Second, be aware that you must
file Forms W-2 and W-3 by paper, and
that the forms cannot be printed off the
Internet. You can contact the Internal
Revenue Service to have forms mailed
to you or—if it is getting down to the
wire—pick up blank forms at the local
Internal Revenue Service Taxpayer
Assistance Center. Anticipate mistakes
and grab multiple copies of the forms.
If you use a professional tax
return preparer and choose to pay
FICA taxes on your employee’s behalf,
check the preparer’s work. Like all of
us, even experienced preparers can
misunderstand the facts or make errors.
Understand that the various taxes
accrue during the year but are payable
in the next year, together with your own
income tax liability. To avoid coming up
short, have a plan for where that cash
is going to come from. One option is to
estimate the liability as it accrues and tuck
that amount of money away in a savings
account or other place you will not casually
access, so that it is there when you need it.
Another (and perhaps more fool-proof)
option is to provide your employer with
a new Form W-4 to increase the amount
withheld from your own paycheck. (Form
W-4 was in the stack of paperwork you
filled out when you started your job. It
is the form that tells your employer how
much income tax to withhold from each
of your paychecks. You can adjust your
withholdings by giving your employer
a new one at any time.) The money will
be sent to the Internal Revenue Service
as it is withheld during the year. It will
be reflected on your own Form W-2 and
- continued on page 22 -
Honors & Memories
for Judge Polly Jackson Spencer
By Amanda Reimherr Buckert
R
ecently, Judge Polly Jackson
Spencer retired as the Judge of
Bexar County Probate Court No.
1—a seat she held for twentyfour years. That court is so closely
identified with Judge Spencer
that it is affectionately referred to as
“Polly’s Court.” Judge Spencer has
heard many complex probate cases
during her tenure, but it is the personal
interactions involving guardianship
that she has treasured the most.
Members of the San Antonio Bar are
familiar not only with Judge Spencer’s
legal acumen, but also with her personal
connection to the Probate Court,
particularly guardianship actions. She
is the guardian of her oldest daughter,
Carrie, who became disabled after
complications from a brain tumor she
developed as a toddler. Judge Spencer
and her husband George have three
younger children, as well.
At the October luncheon meeting
of the San Antonio Bar Association’s
Elder Law Section, Judge Spencer was
honored for her years on the bench
with a touching and remarkable tribute
that had the entire room wiping tears
from their eyes. The stunning personal
connection of the honor given to Judge
Spencer left her choked with emotion
as she recounted to a riveted room
what that day recognizing her service
on the bench meant to her.
At this luncheon held on October
24, 2014, at the Frost Bank Plaza Club,
outgoing Elder Law Section Chair Ben
Wallis, III presented Judge Spencer with
the Barbara F. Kishpaugh Elder Advocate
Award, an award given to a person or
entity who has rendered outstanding
service to elders. The award is named for
Colonel Kishpaugh, who was a nurse in
the Army for thirty years and was later
appointed by the Bexar County Probate
Courts to serve as a volunteer guardian,
court visitor, or guardian ad litem. She
Judge Polly Jackson Spencer with the yellow roses and the Elder Law Section officers
died in 2002 at the age of 79 and was
posthumously awarded the first Elder
Law Advocate Award in 2003. The award
has carried her name with it ever since.
Colonel Kishpaugh was a close personal
friend of Judge Spencer and the honor
of receiving this award touched the
Judge very much. However, Wallis told
the luncheon attendees that it just was
not quite enough, and that he wanted
to add a personal touch to the award by
presenting her with a gift, “just for Polly.”
The special gift that Wallis settled
on was a beautiful glass vase created
by the Garcia Art Glass Company filled
with twenty-four yellow roses—one
for each of her years on the bench.
This was presented by Judge Spencer’s
staff attorney, Karen Hogan, who
has worked with her for twenty-one
years and is also a member and past
president of the Elder Law Section.
Instantly, Judge Spencer was overcome
with emotion and could no longer
contain her tears.
Judge Spencer slowly approached
the podium to receive her award,
clutching a tissue to her chest. After
San
San Antonio
Antonio Lawyer
Lawyer
a few moments she said, “There is no
way to explain what this means to me.
George and I remodeled our home and
put a round table under a chandelier in
our entry, that after much discussion we
had decided would be a good spot for a
piece from Garcia Art Glass. But since it
involved spending money, George hadn’t
quite gotten to it yet. This is perfect. How
did you know?” Except nobody did
know. It was a lucky coincidence, and the
Elder Law Section members were quite
surprised. In a moment of kismet, Judge
Spencer added that she could not believe
that there were yellow roses in her lovely
new vase. “Today, six years ago, and at
exactly this time of day that I stand here,
my mother passed away. Yellow roses
were her absolute favorite flower.”
The entire room gasped and fell
silent. Then most everyone cried.
Judge Spencer said this connection to
her mother and plans with her husband
were an example of how much her
retirement was really going to mean to
her family. She recalled that her calling
had often required her to sacrifice family
time, and she worried about the toll her
12
12 January-February
November-December
20152014
By Justice Patricia O. Alvarez
“Gratitude is not only the greatest of virtues,
but the parent of all others.”
—Marcus Tullius Cicero1
T
job took on her family, particularly her
children. However, she knew that she
could make a real difference in the lives
of the residents of Bexar County, who
were facing incredible struggles with
which she was intimately familiar. Now
as adults, her children have reassured her
that those sacrifices were worth it, while
simultaneously celebrating the chance to
spend more time with her after retirement.
Judge Spencer hopes that people will
remember her and think that she listened
and was fair. “I also hope they think I
usually got it right on the law,” she said
with a little laugh. “Also, most people
when they walk into a courtroom just
want to feel like they have been heard and
are usually okay with the outcome as long
as they really feel they have been heard
and that their case mattered. I think every
case I have ever had before me mattered.”
Now what matters to her most is
spending time with her beloved family. She
said she had recently wandered the halls
of her lovely home and wondered what
it will be like to actually live there. Soon,
she will be spend plenty of time living
inside the walls of that lovely home with
her family and remember her courtroom,
Polly’s Court, and her courthouse friends
every time she looks at that beautiful
vase sitting in her entry hall under the
chandelier. She added that, sometimes, she
will even fill it with yellow roses.
Amanda Reimherr Buckert
is a former newspaper
reporter and the current
Director of the Community
Justice Program, which she
has been with since 2008.
his is not a legal article. This
is an article about gratitude.
As you develop your
New Year’s resolutions,
consider the virtue of
gratitude. What is gratitude? The word
comes from the Latin word gratus,
which means grace, graciousness, or
gratefulness.2 “Gratitude” is defined
as “the quality of being thankful;
readiness to show appreciation for
and to return kindness.”3 It is “the
most exquisite form of courtesy.”4 It is
“an art of painting an adversity into a
lovely picture.”5
“No one who achieves success
does so without acknowledging
the help of others. The wise and
confident acknowledge this help
with gratitude.”6 Like you, I am
grateful every day for my family’s
unconditional love, for my faith,
for my friends and colleagues. I am
grateful for the opportunities people
have given me. But I have not done a
good job of expressing my gratitude
to those who mean so much to me;
after all, “[s]ilent gratitude isn’t
much use to anyone.”7
In this short article, I address three
points: (1) why gratitude is important;
(2) how to express gratitude; and (3)
what you can do in 2015 to show
your gratitude.
Benefits of Gratitude
Many studies demonstrate the
benefits of expressing gratitude.8
They describe two important
benefits of expressing gratitude: to
feel good personally, and to make
others feel good.
Feeling Good
“I feel a very unusual sensation—if it is not indigestion,
San Antonio Lawyer
13
I think it must be gratitude.”
Benjamin Disraeli9
Expressing gratitude simply
makes you feel better. This is why
grateful people have higher levels
of positive emotions.10 They are
happy with themselves and their
environment. They are also healthier.
“[O]ver time gratitude leads to lower
stress and depression and higher
levels of social support . . . [and] is
uniquely important to well-being
and social life.”11 More importantly
in our profession, “feeling grateful
makes people less likely to turn
aggressive when provoked.”12
“Gratitude is one of the
sweet shortcuts to finding
peace of mind and happiness
inside. No matter what
is going on outside of us,
there’s always something
we could be grateful for.”
Barry Neil Kaufman13
Gratitude not only makes you
healthier, but it also improves your
career, makes you more effective in
managing people and your docket,
opens network opportunities,
and increases your productivity.14
Simultaneously, gratitude blocks
negative emotions because you
“cannot feel envious and grateful
at the same time. They are
incompatible feelings.”15
Making Others Feel Good
“More than other emotions,
gratitude is the emotion of
friendship . . . . It is part of
a psychological system that
causes people to raise their
estimates of how much
value they hold in the eyes
Fourth Court Update
Expressing Gratitude
of another person. Gratitude is
what happens when someone
does something that causes
you to realize that you matter
more to that person than you
thought you did.”16
Expressing Gratitude for What You Have
An expression of gratefulness
sends a strong message that you value
the other person. In the context of one’s
work environment, a supervisor’s
expression of gratitude in the form of
“thank you” can increase an employee’s
social worth and self-efficacy behavior.
Other employees will become more
trusting of each other and more willing
to help each other out.17 If a “thank
you” can have this effect, what will
positive feedback or acknowledging an
achievement do for your law firm?
Epictetus’s adage focuses on the
things we have. Complaining about what
we “don’t have” stimulates negativism
such as anxiety, dissatisfaction, stress, or
envy. On the other hand, being grateful
for what we “do have” allows us to
focus on the present (versus speculate
on the future) and helps maintain
harmony and balance in our lives.
“He is a wise man who does
not grieve for the things which
he has not, but rejoices for
those which he has.” Epictetus20
How Should We Express Gratitude?
“Feeling gratitude and not
expressing it is like wrapping
a present and not giving it.”
William Arthur Ward18
“Let us rise up and be thankful,
for if we didn’t learn a lot today,
at least we learned a little, and
if we didn’t learn a little, at least
we didn’t get sick, and if we got
sick, at least we didn’t die; so,
let us all be thankful.” Buddha21
Practicing Gratitude
Expressing Gratitude to Others
The first thing that comes to
mind is simply saying “thank you”
to those who do something for you.
That is certainly a start. But ask
yourself whether your “thank you”
is an automatic courteous response or
really expresses your appreciation for
something. “We often take for granted
the very things that most deserve our
gratitude.”19 It does not have to be that
way. Sharing with your spouse or your
children your blessings for having them
in your life, for their patience while
you work late, or for any other matter
expresses more than a “thank you”—
it expresses gratitude. Recognizing a
co-worker’s meaningful contribution
to your final product takes “thank
you” a step farther. Telling someone
how fortunate you are to have him
or her as a friend shows that person
you do not take the relationship for
granted. Expressing your admiration
for someone’s skills or talents, smiling,
writing a letter, picking up the phone
to simply say “hello,” or just showing
an interest in others’ lives are all
ways to express gratitude. Those who
receive your heartfelt expressions of
gratitude will feel good, appreciated,
and worthy.
“As we express our gratitude,
we must never forget that the
highest appreciation is not
to utter words, but to live by
them.” John F. Kennedy22
What did President Kennedy
mean? He reminded us that expressing
gratitude is good, but we can do better.
He invited us to incorporate gratitude
into every aspect of our lives—to develop
the virtue of gratitude by our actions.
This year, I invite you to join me
in developing the personal virtue of
gratitude. How do we begin? In his
book Thanks! How Practicing Gratitude
Can Make You Happier,23 Dr. Robert
Emmons recommends starting a
journal and listing five things each
week for which we feel grateful. The
list may include a friend’s generosity;
a kind word from your supervisor,
employee, or opposing counsel; a
kiss from your parent or spouse; or
your child’s smile. The purpose of the
journal is to “remind yourself of the
gifts, grace, benefits, and good things
you enjoy.”24 I suggest that next to
each item in your journal, you write
two things you will do to show your
gratitude. During the week, perform at
least one act of gratitude. For example,
if you are grateful for your law degree,
San Antonio Lawyer
14
make a donation to your law school. If
you are grateful to your paralegal for
her work in your last trial, buy her a
card or give her a candy bar. If you are
grateful to your child’s teacher, tell her
why you are grateful and offer to help
with the next school event.
Another way of showing gratitude
is through deeds. A kind deed to a
homeless person or a smile to your
waiter shows you are grateful for having
a roof over your head or access to food.
Paying for a military member’s meal
at a restaurant shows you are grateful
for that person’s service and sacrifice
(I witnessed an attorney taking this
action, and my admiration for her grew
instantaneously). Helping a neighbor
mow the lawn shows gratitude for your
physical body. Volunteering for the
Community Justice Program shows your
appreciation for having work! We can do
so many deeds if we are grateful!
The gratitude principles work. I
applied them in my law practice, with
opposing counsel, at our court, and
with my friends and family. I am still
working on expressing gratitude to
those who mean so much to me. My
life, however, is already richer because
of my commitment to developing the
virtue of gratitude! It takes so little to
show you are grateful, and the result
is immense. Develop the expression of
gratitude—and make it a happy 2015!
“The roots of all goodness lie
in the soil of appreciation for
goodness.” Dalai Lama25
e
ENDNOTES
See generally Cicero, Wikipedia, http://
en.wikipedia.org/wiki/Cicero (last visited
Nov. 17, 2014) (Roman, lawyer, writer,
scholar, orator, and statesman, 106-43 BC).
1
See Gratitude, Dictionary.com, http://
dictionary.reference.com/browse/gratitude (last visited Nov. 17, 2014); Gratitude,
Merriam-Webster.com, http://www.merriamwebster.com/dictionary/gratitude (last visited Nov. 17, 2014).
2
Gratitude, Oxford Dictionaries (English),
http://www.oxforddictionaries.com/us/
definition/american_english/gratitude (last
visited Nov. 17, 2014).
3
ter/2011/ november/in-praise-of-gratitude
(last visited Nov. 17, 2014).
Attributed to Kak Sri, an unknown person.
See generally Benjamin Disraeli, Wikipedia,
http://en.wikipedia.org/wiki/Benjamin_Disraeli (last visited Nov. 17, 2014) (British
Prime Minister and writer; 1804–1881).
6
See generally Alfred North Whitehead,
Wikipedia, http://en.wikipedia.org/wiki/
Alfred_North_Whitehead (last visited Nov.
17, 2014) (English mathematician and
philosopher; 1861–1947).
Alex M. Wood et al., The Role of Gratitude
in the Development of Social Support, Stress,
and Depression: Two Longitudinal Studies, 42 J. of Res. in Personality 854, 867-68
(2007).
See generally Getrude Stein, Wikipedia,
http://en.wikipedia.org/wiki/Gertrude_
Stein (last visited Nov. 17, 2014) (American
author 1874–1946).
11
5
9
(Nov. 21, 2011), http://www.nytimes.
com/2011/11/22/science/a-serving-ofgratitude-brings-healthy-dividends.
html?_r=1& (last visited Nov. 17, 2014)
(quoting Dr. Michael E. McCullough, University of Miami).
Adam M. Grant & Francesca Gino, A
Little Thanks Goes a Long Way: Explaining Why Gratitude Expressions Motivate
Prosocial Behavior, 98 J. of Personality &
Soc. Psychol. 946 (June 2010), available
at http://francescagino.com/pdfs/grant_
gino_jpsp_2010.pdf.
17
10
7
E.g., Robert A. Emmons & Michael E. McCullough, Counting Blessings Versus Burdens:
An Experimental Investigation of Gratitude
and Subjective Well-Being in Daily Life, 84
J. of Personality & Soc. Psychol. 377 (Feb.
2003) available at http://www.psy.miami.
edu/ faculty/mccullough/gratitude/Emmons_McCullough_2003_JPSP.pdf; Adam
M. Grant & Francesca Gino, A Little Thanks
Goes a Long Way: Explaining Why Gratitude
Expressions Motivate Prosocial Behavior, 98
J. of Personality & Soc. Psychol. 946 (June
2010), available at http://francescagino.
com/pdfs/grant_gino_jpsp_2010.pdf; Nathaniel M. Lambert & Frank D. Fincham,
Expressing Gratitude to a Partner Leads to
More Relationship Maintenance Behavior, 11
Emotion 52 (Feb. 2011); Randy A. Sansone
& Lori A. Sansone, Gratitude and Well Being:
The Benefits of Appreciation, 7 Psychiatry 18
(Nov. 2010), available at http://www.ncbi.
nlm.nih.gov/pmc/articles/PMC3010965/;
Martin E.P. Seligman et al., Positive Psychology Progress: Empirical Validation of Interventions, 60 Am. Psychol. 410 (July–Aug.
2005), available at http://dev.rickhanson.
net/wp-content/files/papers/PosPsy Progress.pdf; see also In Praise of Gratitude,
Harvard Health Publ’ns, Harvard Medical
School, http://www.health.harvard.edu/
newsletters/harvard_mental_health_let8
Id. at 868.
See generally William Arthur Ward,
Wikipedia, http://en.wikipedia.org/wiki/
William Arthur Ward (last visited Nov. 17,
2014) (often quoted author of inspirational
maxims).
18
John Tierney, A Serving of Gratitude May Save the Day, New York Times
(Nov. 21, 2011), http://www.nytimes.
com/2011/11/22/science/a-serving-ofgratitude-brings-healthy-dividends.html?_
r=1& (last visited Nov. 17, 2014).
12
13
See generally Son-Rise, Wikipedia, http://
en.wikipedia.org/wiki/Son-Rise (describing the “home-based program for children
with autism spectrum disorders . . . developed by Barry Neil Kaufman and Samahria
Lyte Kaufman for their autistic son”); Meet
the Founders of the Option Institute, The
Option Institute, http://www.option.org/
custom:founders,single,761 (last visited
Nov. 17. 2014) (describing the Kaufmans).
14
Robert A. Emmons, Why Gratitude is
Good, http://greatergood.berkeley.edu/article/
item/why_gratitude_is_good (last visited
Nov. 17, 2014); Amit Amin, The 31 Benefits
of Gratitude You Didn’t know About: How
Gratitude Can Change Your Life, Happier Human, http://happierhuman.com/benefits-ofgratitude/ (last visited Nov. 17, 2014).
19
See generally Cynthia Ozick, Wikipedia,
http://en.wikipedia.org/wiki/Cynthia_
Ozick (last visited Nov. 17, 2014) (American writer, novelist, essayist; born 1928).
See generally Epictetus, Wikipedia,
http://en.wikipedia.org/wiki/Epictetus
(last visited Nov. 17, 2014) (Greek Stoic
philosopher, 55–135 AD).
20
See generally Gautama Buddha, Wikihttp://en.wikipedia.org/wiki/Gautama_Buddha (last visited Nov. 17, 2014)
(founder of Buddhism).
21
pedia,
John F. Kennedy, Proclamation No.
3560, 77 Stat. 1030 (1963), available at
http://www.gpo.gov/fdsys/pkg/STATUTE-77/pdf/STATUTE-77-Pg1030.pdf.
22
23
Robert A. Emmons, Thanks! How PracticGratitude Can Make You Happier (2007).
ing
Robert A. Emmons, Why Gratitude is
Good, http://greatergood.berkeley.edu/article/item/ why_gratitude_is_good (last visited
Nov. 17, 2014).
15
16
John Tierney, A Serving of Gratitude May Save the Day, New York Times
Robert A. Emmons, 10 Ways to Become
More Grateful, http://greatergood.berkeley.
edu/ article/item/ten_ways_to_become_
more_grateful1/ (last visited Nov. 17, 2014).
24
See generally Dalai Lama, Wikipedia,
http://en.wikipedia.org/wiki/Dalai_Lama
(last visited Nov. 17, 2014) (head monk of
Gelug school of Tibetan Buddhism).
25
Justice Patricia O.
Alvarez is an associate
justice on the Fourth
Court of Appeals and
is Board Certified in
Personal Injury Trial
Law. Before joining the
Fourth Court, Justice
Alvarez was a defense
attorney for twenty-five years.
San Antonio Lawyer
15
Fourth Court Update
See generally Jacques Maritain, Wikipedia,
http://www.britannica.com/EBchecked/
topic/ 365487/ Jacques-Maritain (last visited Nov. 17, 2014) (French philosopher,
1882–1973).
4
Understanding the
Texas Disciplinary Rules
of Professional Conduct:
Is Your Law Office Vulnerable?
By Joseph A. Florio and Michael St. Angelo
I
n more than thirty years as a
practicing attorney, many of
which were with the United States
government, I have seen lawyers,
good lawyers, penalized for
violating the Texas Disciplinary Rules
of Professional Conduct (“Disciplinary
Rules”). Most of these violations occurred
not because the lawyer did not know the
rules, but because they were subject to an
interpretation of a sub-set of a rule that
did not seem important . . . until it was.
Not all disciplinary sanctions are
career-killers, but all are stressful and
embarrassing. Available sanctions range
from private reprimand to disbarment
and carry various levels of censure and
restrictions on a lawyer’s ability to practice.
Private Reprimand
A private reprimand is available
only if the case is tried before an
evidentiary panel of the grievance
committee, as opposed to a civil action
in the district court. This is a case that is
tried with the lawyer as the defendant.
While the “trial” is not before a court, it
still requires a great deal of preparation.
A private reprimand is the lowest
level of discipline that can be given.
Although the disciplinary action is not
publicized, and the lawyer can continue
practicing law, this sanction remains
a part of the lawyer’s disciplinary
history and may be considered in any
subsequent disciplinary proceeding.
A private reprimand is not available
to everyone, though. There are at least
six reasons why this type of reprimand
cannot be available. If a lawyer falls into
one of these six categories, he or she
will receive a more stringent penalty. A
private reprimand is not available if: (1)
a private reprimand has been imposed
upon the respondent lawyer within
the preceding five-year period for a
violation of the same disciplinary rule;
(2) the respondent lawyer has previously
received two or more private reprimands,
whether or not for violations of the same
disciplinary rule, within the preceding ten
years; (3) the misconduct includes theft;
misapplication of fiduciary property;
or the failure to return, after demand, a
San Antonio Lawyer
16
clearly unearned fee; (4) the misconduct
has resulted in a substantial injury to the
client, the public, the legal system, or
the profession; (5) there is a likelihood
of future misconduct by the respondent
lawyer; or (6) the misconduct was an
intentional violation of the ethics rules.
Public Reprimand
As its name implies, this type of
discipline is public, and the reprimand
is published together with the name of
the respondent lawyer. As with a private
reprimand, the respondent lawyer
can continue to practice law without
interruption. A public reprimand is not
available and the respondent lawyer
will receive a higher-level penalty
if: (1) a public reprimand has been
imposed upon the respondent lawyer
within the preceding five-year period
for a violation of the same disciplinary
rule; or (2) the respondent lawyer
has previously received two or more
public reprimands, whether or not for
violations of the same disciplinary rule,
within the preceding five-year period.
Suspension for a Term Certain
Commonly referred to as an “active
suspension,” this public discipline means
that the respondent lawyer is prohibited
from practicing law for the length of the
suspension. If the lawyer practices law
during an active term of suspension,
the conduct is a separate basis for
further discipline and/or for contempt
of the judgment. Upon the conclusion
of an active suspension, the lawyer is
eligible to practice law provided all
other requirements for eligibility, such as
payment of bar dues and compliance with
continuing legal education, are current.
Fully Probated Suspension
This type of discipline is public and
is for a term certain. The suspension,
however, is “probated,” which means
that the respondent lawyer may practice
law during the period of suspension, but
he or she must comply with the specific
“terms of probation” throughout the
probated suspension period.
Terms of probation typically
require that the respondent lawyer:
(1) refrain from engaging in further
misconduct; (2) not violate any state or
federal criminal statutes; (3) keep the
State Bar notified of current mailing,
residential, and business addresses; (4)
comply with continuing legal education
requirements; (5) comply with the rules
for maintaining trust accounts; and (6)
respond to any requests by the Chief
Disciplinary Counsel for information
in connection with an investigation of
allegations of misconduct.
Depending upon the facts of a
particular case, probation terms may also
include: (1) additional continuing legal
education; (2) a psychological evaluation;
(3) substance abuse counseling; (4)
practice of law under the supervision
of a designated monitor; or (5) payment
of restitution and attorney’s fees by a
certain date.
A fully probated suspension is
not available, and the respondent
lawyer will receive a higher-level
reprimand if: (1) a public reprimand
or fully probated suspension has been
imposed upon the respondent lawyer
within the preceding five-year period
for a violation of the same disciplinary
rule; (2) the respondent lawyer has
previously received two or more fully
probated suspensions, whether or not
for violations of the same disciplinary
rule, within the preceding five-year
period; (3) the respondent lawyer
has previously received two or more
sanctions of public reprimand or greater
imposed for conflict of interest; theft;
misapplication of fiduciary property;
or the failure to return, after demand, a
clearly unearned fee.
In the event a fully probated
suspension is not available, any sanction
imposed must be for no less than thirty
days of active suspension.
Partially Probated Suspension
This type of discipline is a
combination of an active suspension
followed by a period of probated
suspension and is public.
Disbarment
This is the most severe discipline and
results in a complete loss of a respondent
lawyer’s license to practice law. Once
disbarred, the lawyer’s name is removed
from the membership rolls of the Supreme
Court, and the lawyer is required to remit
his or her law license and bar card.
After five years, a disbarred
lawyer may petition a district court
to be reinstated to the practice of law.
The disbarred lawyer must prove that
reinstatement is in the best interest
of the public and the profession, and
serves the ends of justice. If such an
application is granted, the disbarred
lawyer is not automatically granted a
law license. The disbarred lawyer must
still pass the Bar Exam administered by
the Texas Board of Law Examiners.
Measuring and Improving Performance
under the Disciplinary Rules
All lawyers know that the
Disciplinary Rules are for their benefit
and that they are bound by those rules,
but these questions remain: How do
you keep the rules at the forefront of
your law office? How do you make sure
that everyone in the office knows how
to comply?
Compliance with the Disciplinary
Rules requires frequent self-assessment,
but how do you self-assess to a set of
rules, and how do you determine where
in your organization you are vulnerable?
Your greatest asset is the intellectual
capital represented by your employee
base. If you could objectively assess that
base, you would gain greater insight into,
and understanding of, the Disciplinary
Rules. The assessment would reveal
strategic issues that affect law office
San Antonio Lawyer
17
performance, and it would give managers
and supervising attorneys excellent
insight into their vulnerabilities. This, in
turn, would allow prompt identification
and correction of misunderstandings of
the Disciplinary Rules before an attorney
is subjected to discipline.
Assessment would allow you to
detect problem areas in a meaningful
way and identify specific areas where
you or people in your office might
not understand the rules. You would
be able to identify the gaps between
knowing that something is wrong and
knowing why it is wrong. In short, you
would be able to uncover business risks
that could be fatal to someone’s legal
career or your business.
So, how do you assess a law office
to make sure that everyone that needs
to know the Disciplinary Rules really
understands them? How do you ensure
that you know if there is a gap in
understanding in the firm and where
that gap exists? How do you know that
the people you are assessing in your
office are telling the truth about their
knowledge of the rules?
We have served as advisors to
NeuraMetrics Inc. during the process
of building an assessment product
to accomplish these tasks and have
vetted their work. NeuraMetrics Inc. is
a company that specializes in business
process improvement and has worked
to create a formal, law-firm-wide,
comprehensive, rigorous assessment
of your employees’ knowledge of the
Disciplinary Rules.
This new tool uses web-based
technology and an actual set of the Texas
Disciplinary Rules of Professional Conduct
to measure current understanding of those
rules. Supervisors and managers can use
the data to evaluate performance against
the rules and to determine improvement
potential. A comprehensive set of queries
is administered over the web to the
necessary employee base at all levels. Each
survey is set up to be anonymous, with
the understanding that confidentiality
will bring about an honest and accurate
assessment. The tool can be used by a
firm of any size and applies to all practice
areas. All of the scores in the assessment
demonstrate how close the scored entities
(entire firm, departments, functions, etc.)
are to the standard which you have set.
This tool will offer your law office
- continued on page 22 -
O
What is
a Public
Insurance
Adjuster?
By Robert W. Loree
ne of your clients or a prospective client telephones
you and says that he or she needs your legal services.
The client tells you that he has an insurance claim for
damage to his property for one of the usual culprits—
fire, hail, windstorm, or water. He also tells you that
the insurer is accepting coverage on the claim, but the insurer’s
adjuster is stringing the claim out and appears to be low-balling
the cost of repairs. Your client has not obtained any estimates of
his own for the cost of repairs and asks for your help with the
adjustment of the claim. What should you do?
As an attorney, your first inclination may be to reach a fee
agreement with the client and assist him with the adjustment of
the insurance claim. There are some pitfalls, however, that may
not be readily apparent.
First, there is the issue of payment. Your client may not be able
to afford retaining counsel on an hourly basis, and taking a onethird or forty percent contingent fee interest would leave the client
without the necessary funds to repair his or her property damage
because insurers typically do not agree to pay any attorney’s fees,
even if an insured is represented by counsel during the claims
adjusting process.1
Second, when an attorney gets involved in the adjustment of
an insurance claim, that attorney can easily become a fact witness
on the claim by performing investigatory or adjuster type duties.
When this happens, it abrogates the attorney-client privilege
and can disqualify the attorney from participating in any future
litigation.2
Third, during the adjustment of the claim, the insured
always needs to obtain his own estimate for the cost to repair the
subject damage. It cannot be just any sort of estimate. It needs to
be a Xactimate estimate, which is the industry standard for the
adjustment of insurance claims.3 Since attorneys do not prepare
estimates or even know how to do so, then the attorney needs to
incur additional costs with an expert to obtain that estimate.
There is a very good alternative for the client that avoids
all these potential problems with an attorney getting involved
in the adjustment of an insurance claim.4 That alternative is to
recommend that your client retain a public insurance adjuster to
assist him with the adjustment of the claim. Most clients, however,
have never heard about public insurance adjusters and invariably
ask: “What is a public insurance adjuster?”
In Texas and many other states, a public insurance adjuster
is a state licensed and bonded adjuster who represents only the
insured concerning the adjustment and resolution of a first-party
insurance claim for damage to real or personal property. Public
adjusters can also represent an insured for any loss of income
involved in a first-party insurance claim, often referred to as a
business interruption claim.
Since public adjusters represent only the insured, they even
the playing field through their interaction with the insurer’s
adjuster in the investigation, documentation, presentation,
negotiation, and settlement of the insured’s claim. The insured has
its own adjuster to properly work up and estimate the damage for
the proper repair of his property and does not have to rely upon
the insurer’s adjuster for a fair evaluation. When necessary, the
public adjuster will retain consultants, like roofing consultants
or engineers, to determine causation-type issues or other related
matters involved in the claim. Many times the public adjuster will
advance these costs as part of his contract with the insured.
In Texas, public adjusters are extensively regulated by the
San Antonio Lawyer
18
Texas Department of Insurance and
under Chapter 4102 of the Texas
Insurance Code. Section 4102.103 of the
Texas Insurance Code requires that a
public adjuster have a written contract
with the insured to represent him in his
insurance claim. The public adjuster’s
contract form must be approved by
the Texas Department of Insurance
and must contain a provision allowing
the insured to rescind the contract
by written notice within 72 hours of
signature and a notice in 12-point
type stating “WE REPRESENT THE
INSURED ONLY.”
Under Section 4102.104 of the Texas
Insurance Code, a public adjuster can
charge the insured for his services by
an hourly rate, a flat fee, or a percentage
of the total amount the insurer pays on
the claim, not to exceed ten percent of
the amount of the insurance settlement.
Most public adjusters charge the ten
percent contingent fee. The statute also
prohibits a public adjuster from handling
a third-party personal injury claim.
Public adjusters are insurance
professionals familiar with the coverages
provided in property insurance policies.
They are much more knowledgeable
than the insured, and even most counsel,
about what is covered under a property
insurance policy and how to posture the
claim to obtain full policy benefits. They
provide the insurer with written notice
of the insured’s loss, which starts the
clock and applicable time periods for
the prompt payment of claims statute
in Chapter 542 of the Texas Insurance
Code and its 18% penalty if the claim
is not timely paid. Public adjusters
usually have estimating or construction
backgrounds and are well versed
in preparing estimates for property
damage, including Xactimate estimates.
Many of them have certifications in
estimating and various construction
related matters.
Armed with this knowledge, public
adjusters can identify the available
coverages under the policy for the
insured, determine causation for the
loss, estimate the cost to properly repair
the covered damage for the insured,
and attempt to obtain a fair resolution
of the insured’s claim with the adjuster
for the insurance company. They
provide the insured with a prompt,
efficient, and cost-effective service for
the resolution of his insurance claim.
In the event the insurer and its
adjuster deny portions of the claim
or low-ball the cost of repairs despite
the public adjuster’s efforts, the
public adjuster usually refers the
insured to counsel for litigation and
provides counsel with his file. This file,
which normally contains the subject
insurance policy, the cost of repair
estimates, any consultant’s reports, the
correspondence and emails during the
adjustment of the claim, and any other
pertinent documents on the claim,
provides counsel with the factual
bases to move forward. Typically, this
information is all that counsel needs
to send the statutorily required notice
letters under the Texas Insurance Code
and the Texas Deceptive Trade Practices
Act and to file suit after the sixty-day
notice period. In addition, the public
adjuster works with counsel during
the litigation since he is both a fact and
expert witness for the insured. As an
expert witness, the public adjuster can
testify to the reasonable and necessary
cost of repairs and causation and
can also comment on the insurer’s
claims handling since he is a licensed
San Antonio Lawyer
19
insurance adjuster.
Currently, the Texas Department of
Insurance has licensed 734 public adjusters
to practice in the state. Checking with the
Texas Department of Insurance website,
www.tdi.texas.gov, and other Internet
sources such as the Texas Association of
Public Insurance Adjusters, www.tapia.
com, should reveal the public adjusters
practicing in your area. They can greatly
assist your clients with the adjustment of
their insurance claims, and in the event
of a dispute, provide counsel with a
claim ready for litigation.
(Endnotes)
1
The only legal claim that may be available
at this time is one under Chapter 542 of the
Texas Insurance Code for the 18% per annum
interest as damages for failing to timely adjust
and pay the claim under the statute’s various
deadlines. Chapter 542 also provides for the
recovery of reasonable attorney’s fees, but
insurers rarely pay any such 18% interest or
attorney’s fees without litigation.
2
See In re Tex. Farmers Ins. Exch., 990 S.W.2d
337, 341 (Tex. App.—Texarkana 1999,
pet. denied) (holding that if counsel acts as
an investigator or an adjuster and not as an
attorney, then the attorney-client privilege
does not apply); Tex. Disciplinary R. Prof’l
Conduct 3.08 (Lawyer as a witness).
3
Xactimate is a computer program designed
for estimating insurance claims, and it
includes localized pricing for all the items in
the scope of repairs, plus sales tax, general
conditions, overhead and profit, and other
factors affecting the repair job.
These problems are not present if the insurer
has denied the claim, at which time the client
or prospective client needs to consult with
counsel about whether the denial was proper
and what coverage issues are involved.
4
Robert W. Loree is the
senior and managing
partner of the San
Antonio law firm, Loree
& Lipscomb. He has a
general civil litigation
practice and specializes
in first-party insurance
claims for insureds on a
contingent fee basis. Mr. Loree has been practicing
thirty-six years, is licensed in Texas and Colorado,
and is board certified in Civil Trial Law by the
Texas Board of Legal Specialization since 1990.
Federal Court Update
By Soledad Valenciano
and Melanie Fry
Summaries of significant decisions
rendered by San Antonio federal
judges from 1998 to the present are
available for keyword searching
at Court Web found at http://
courtweb.pamd.uscourts.gov/
courtweb. Full text images of most
of these orders can also be accessed
through Court Web.
If you are aware of a Western
District of Texas order that you
believe would be of interest to the
local bar and should be summarized
in this column, please contact
Soledad Valenciano or Melanie Fry
by phone at 787-4654 or 554-5392 or
by email at svalenciano@svtxlaw.
com or [email protected] with
the style and cause number of the
case, and the entry date and docket
number of the order.
Motion to Dismiss; Private Cause
of Action; 38 U.S.C. § 3732
Bouldin v. Wells Fargo, N.A., SA-14CV-722-XR (Rodriguez, Oct. 16, 2014);
Campbell v. Wells Fargo, N.A., SA-14CV-723-XR (Rodriguez, Oct. 16, 2014);
Ivey v. Wells Fargo, N.A., SA-14-CV-726XR (Rodriguez, Oct. 16, 2014).
Wells Fargo foreclosed on three
different properties. Borrowers’
loans were each secured by the
United States Department of Veteran
Affairs (“VA”). Borrowers obtained
injunctive relief, and Wells Fargo
removed each action to federal
court, thereafter filing motions to
dismiss for failure to state a claim.
In a matter of first impression for
the Fifth Circuit, court granted each
motion to dismiss. Borrowers do
not have a private cause of action
under 38 U.S.C. § 3732 to enforce any
requirement that the VA be notified
prior to instituting foreclosure
proceedings on a VA-secured loan
or to enforce any requirement that
the VA be notified that borrower’s
payment was rejected after notice
of default. Using a Cort analysis,
422 U.S. 66 (1975), court concluded
that § 3732 is designed to protect
the government’s interests, not
the borrower’s; the statute’s plain
language does not indicate that a
private cause of action might be
implied; a private cause of action
is inconsistent with the statute’s
legislative scheme, as the statute is
not intended to provide a means for
veterans to prevent foreclosure when
in default; and mortgage foreclosure
is traditionally relegated to state law.
Foreclosure; Abandonment;
Review of Bankruptcy Order
In re Gene R. Rosas (Rosas v. America’s
Servicing Co. & Deutsche Bank Nat’l
Trust Co., as Trustee for the Fremont
Home Loan Trust Series 2006–3), SA-14CV-601-XR (Rodriguez, Oct. 14, 2014).
After bringing a series of state-court
and bankruptcy proceedings in an
attempt to stop the foreclosure sale
of his residence, Chapter 13 debtor
filed his fifth bankruptcy petition
and an adversary proceeding
against the servicer and holder of
the note on the residence, seeking
a determination as to the validity
of the lien and to quiet title. Debtor
appealed bankruptcy court’s order
granting servicer and holder’s
motions for summary judgment.
Court held that bankruptcy court did
not err in: (1) concluding that, under
Texas law, forbearance agreement
issued by servicer and holder and
signed by debtor amounted to
abandonment of all accelerations
prior to specified date; (2) finding
that acceptance of payments and
application of such payments to the
amount owed without seeking other
remedies constituted abandonment;
and (3) finding that defendants’
rights to enforce collection of the
note were not time-barred.
Motion to Dismiss; Temporary
Restraining Order; Injunctive
Relief; State Action
Cokley v. Barriga, SA-14-CV-945-XR
(Rodriguez, Oct. 28, 2014).
Resident of private assisted living
facility sued court-appointed
guardian and guardian ad litem.
Resident contended that she was
being held against her will at the
facility. Court denied resident’s
San Antonio Lawyer
20
requests for a TRO and injunctive
relief pursuant to 42 U.S.C. §
1983, the Fourth and Fourteenth
Amendments, and the Americans
with Disabilities Act. Resident
failed to allege facts to state a claim
as the court-appointed guardian
and guardian ad litem are not
state actors and the assisted living
facility in question is not a public
accommodation.
Remand; Improper Joinder;
Pleading Practice
Rajajoshiwala v. Travelers Cas. Ins. Co.
of Am., SA-14-CV-715-XR (Rodriguez,
Sept. 23, 2014).
Court remanded insured’s case
against insurer and claims adjuster.
Insurer had removed case based
on diversity jurisdiction, arguing
improper joinder because insured
had no reasonable basis for his claims
against claims adjuster for violations
of the Texas Deceptive Trade Practices
Act (“DTPA”), violations of Texas
Insurance Code Chapters 541 and
542, and negligent misrepresentation.
Court determined insured’s Texas
state court petition is not held to a
federal court heightened pleading
standard. Court noted that insured’s
DTPA and 542 claims against adjuster
likely would not survive, but claims
against adjuster for violating Chapter
541 for unreasonable investigation
had a reasonable basis in state law.
Although other federal courts in
Texas have held that merely pleading
that “Defendants” acted in violation
of the law, without identifying
specific actors, can lead to improper
joinder, court was not convinced
that the pleading at issue did not
state a claim under Texas law and
pleading practice.
Fair Labor Standards Act;
Executive Exemption
Mohnacky v. FTS Int’l Servs., L.L.C.,
SA-13-CV-246-XR (Rodriguez, Oct. 2,
2014).
Court denied plaintiff’s motion
for partial summary judgment on
his claim that defendant failed to
pay him overtime under the Fair
Labor Standards Act (“FLSA”).
Genuine issue of material fact
existed as to whether plaintiff, a field
coordinator for a frac crew of ten
to twelve members, was subject to
executive exemption. Plaintiff earned
a salary over $455 a week, directed
crew members, provided on-the-job
training, and was the highest ranking
employee during fracking convoy.
Plaintiff’s job description included
hiring, grievances, and termination
of employment. Although plaintiff
denied ever giving recommendations
for employment decisions, court found
enough evidence to let a jury decide
whether executive exemption was
met. Court denied plaintiff’s motion
for summary judgment that defendant
acted willfully. Mere negligence in
performing an internal audit to assess
whether field coordinators were
properly classified as exempt was
insufficient to establish willfulness as
a matter of law. While prior litigation
involving the same legal issue can
support a finding of willfulness against
an employer, prior litigation at issue
involved a position different than that
held by plaintiff and was, therefore,
insufficient to put defendant on notice
that its policy violates the FLSA.
Diversity Jurisdiction; Amount in
Controversy; Eviction
Federal Nat’l Mortg. Ass’n v. Gibson, SA14-CV-712-XR (Rodriguez, Sept. 3, 2014).
Plaintiff sued to evict defendant
from her home. Defendant removed,
asserting diversity jurisdiction. Court
remanded because defendant did not
establish an amount in controversy
greater than $75,000. Defendant
pleaded that fair market value of the
property was $144,280. But where
plaintiff only seeks eviction and
not monetary damages, the amount
in controversy is the value of the
right to occupy the property, not the
underlying value of the property.
Although foreclosure of the home
was a possibility, it was not before the
court. Defendant made no allegations
as to fair rental value of the property
and, therefore, could not establish
federal diversity jurisdiction.
Removal; America Invents Act;
Copyright Act
DEA Specialties Co., Inc. v. DeLeon, SA-14CA-634-XR (Rodriguez, Sept. 4, 2014).
Plaintiff distributor sued former
supplier and employee for breach
of distributor and employment
agreements. Defendant supplier
counterclaimed for copyright
infringement under the Copyright
Act, alleging that plaintiff continued to
copy and use defendant’s proprietary
software to distribute a competitor’s
products. Defendant removed
pursuant to 28 U.S.C. § 1454 as part
of the America Invents Act. Court
held defendant’s claims arose under
Copyright Act and did not merely
assert a dispute over ownership of
copyrighted material. Court exercised
supplemental jurisdiction over
plaintiff’s state law claims because
all parties’ claims arose from the
distributorship agreement.
Soledad Valenciano practices commercial and real
estate litigation with Spivey Valenciano, PLLC.
Melanie Fry practices commercial litigation and
appellate law with Cox Smith Matthews.
San Antonio Lawyer
21
Published by
San Antonio Bar Association
100 Dolorosa, Ste. 500
San Antonio, Texas 78205
www.sabar.org
210.227.8822
For information on advertising in
the San Antonio Lawyer magazine
Call 512.293.9277
Chellie Thompson
Monarch Media
[email protected]
The San Antonio Lawyer is
published bimonthly by the
San Antonio Bar Association.
Reproduction in any manner
of any material, in whole or
in part, is prohibited without
the express written consent
of the Editor in Chief. Material contained herein does not
necessarily reflect the opinion
of the Publisher or its staff. San
Antonio Lawyer, the San Antonio Bar Assocation and the
Publisher reserve the right to
edit all materials and assume
no responsibility for accuracy,
errors or omissions. San Antonio Lawyer and the Publisher
do not knowingly accept false
or misleading advertisements,
false or misleading editorials
and do not assume any responsibility should such editorials
or advertising appear.
Advertisers’ Index
Analytic Focus
19
Broadway Bank
24
Gunn, Lee & Cave
KelMar & Associates
7
21
LawPay
2
R3 Digital Forensics
4
St. Mary’s School of Law
23
Jeff Small
15
TX Lawyers Ins. Exchange
15
TX Disciplinary Rules
of Professional Conduct
- continued from page 17 the ability to go to a secure website at
any time for an entire year, where your
firm will be anonymous, and you will
be able to analyze its operations based
on the Disciplinary Rules. You will then
be given the opportunity to benchmark
your office, against your office, year to
year and measure your improvements
and identify any weaknesses.
This application will also allow
each office in a multi-office firm to
anonymously benchmark themselves
within the firm. It allows for an intraoffice knowledge-sharing program that
will help improve the entire firm. It
becomes a business operations tool that
allows the firm to avoid having a member
disciplined, reprimanded, or disbarred.
The benchmarking ability will also
allow you to anonymously benchmark
your office and employees against
similar law firms (by firm type, firm
classification, location, number of
clients, functions within the firm, titles,
departments, etc.). You will understand
where the law profession is trending
with regard to the Disciplinary Rules,
which are often difficult to understand
and comply with, and what to emphasize
when training your staff.
We believe that the objective
assessment of knowledge gaps offered
by this tool can greatly assist lawyers
and law offices in complying with
the Disciplinary Rules and avoiding
disciplinary sanctions.
Joseph A. Florio is a solo
practitioner with a particular focus on the arcane
areas of federal criminal and
civil forfeiture law. He spent
many years representing the
United States government
in various capacities. He is
a member of both the Rhode
Island Bar and the Texas Bar.
Tax Issues for
Household Employers
- continued from page 11 become like a credit on your personal
income tax return.
Can’t I Just . . . You Know. . .
Not Worry About This?
There is nothing easy or fun
about household employee taxes.
The system requires a lot of
paperwork and money out of your
pocket. It is very tempting to . . .
focus on other things.
Our tax system depends on
individual compliance. It is incumbent
upon all of us to correctly report
and pay our tax liabilities. More
importantly, the social security taxes
you and your employee pay are
used to calculate your employee’s or
her family’s eventual social security
benefits. Our household employees
take care of our children, clean our
homes, and—in many cases—depend
on us for their livelihoods. To me,
that relationship creates a moral
obligation to ensure we do our part
to protect them in their later years.
The term “nannygate” entered
the national lexicon in the early 1990s,
when unpaid household employee
taxes derailed a nominee for the
position of United States Attorney
General. Life is long, and one never
knows when his or her personal taxes
might become a matter of national
importance. The costs of compliance
really are not that high, and it is just
not worth cutting corners.
The information in this article
is current as of November 7, 2014. It
is for general information purposes
and should not be construed as
legal, accounting, or other advice.
Mike St. Angelo is the
Chief Executive Officer of
NeuraMetrics, Inc. He can
be reached at mstangelo@
neurametrics.com.
San Antonio Lawyer
22
Katherine E. (“Katy”)
David is a partner of
Strasburger & Price,
L.L.P. She is Board
Certified in Tax Law
by the Texas Board of
Legal Specialization.
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