PER CURIAM.
On April 2, 1985, respondent Ike L. Turner was retained by clients to file the necessary annual reports and pay the necessary fees to bring their corporation into good standing with the Georgia Secretary of State's office, and to file annual personal and corporate federal tax returns for the year 1984, on their behalf. They paid respondent a total of $275, a portion of which was to be used in paying the necessary corporate fees and a portion as a retainer...
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