(dissenting).
I dissent.
I support the recommendation of the Disciplinary Board of the State Bar of South Dakota to disbar Simpson because:
(1) Simpson failed to file South Dakota state sales tax returns and federal income tax returns from 1965 through 1988.
(2) Simpson pled guilty to one count of engaging in business without a sales tax license in violation of SDCL 10-45-48.1(9). This is a Class 6 felony and a serious crime within the definition of SDCL 16-19-36.
(3) Even now, Simpson is using the statute of limitations to prevent the State of South Dakota from collecting sales taxes for the period from 1965 through 1980.
(4) In addition to protecting the public from further fraudulent, unethical or incompetent activities, the goals of disciplinary proceedings include preserving the image and integrity of the bar association and the legal profession. Very simply, the image and integrity of the legal profession is damaged every time a court permits an attorney guilty of such serious misconduct to practice law again. This case presents an opportunity to uphold the image and integrity of the profession, but we have dropped the ball. In fact, the image and integrity of the legal profession itself may not recover if Simpson is permitted to practice again.
(5) His misconduct not only adversely affects the image and integrity of the legal profession, it totally violates the public trust. For 23 years, Simpson failed to do what he was duty bound to encourage his clients to do. As a lawyer, he knew he was in willful and continuous violation of both state and federal statutes. Such dishonesty and unethical misconduct should preclude him from practicing law.