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Petitioner’s Control of the Law Firm
Petitioner and Mr. Ludlow were the only attorneys working at
the law firm during the years in issue. Petitioner practiced
mainly family law. Mr. Ludlow practiced family law, criminal
law, civil law, probate law, and personal injury law.
As Mr. Ludlow grew more ill, petitioner took over running
the law firm. By 1988, after firing the law firm’s
bookkeeper/office manager, petitioner had taken complete control
of the law firm’s financial operations. During the years in
issue, petitioner ran the law firm--she was in charge of its
business and financial aspects. Petitioner was a hands-on
manager.
Mr. Ludlow did not handle the financial aspects of the law
firm. Mr. Ludlow did not deal with checks that came to the law
firm. Mr. Ludlow did not get involved in deciding where checks
were deposited. The law firm’s employees did not talk to Mr.
Ludlow about where to deposit checks. Petitioner directed her
employees as to how and where to deposit the law firm’s earnings.
The law firm’s bills would be shown to petitioner, and
petitioner would approve them. The law firm’s employees then did
the billing and gave the billing statements to petitioner.
Petitioner was responsible for reviewing client and third
party checks that came to the law firm. Petitioner wrote,
signed, and approved most of the checks written on the general
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