MEMORANDUM OPINION
H. FRANKLIN WATERS, Chief Judge.
This criminal case arose when a federal grand jury indicted Ezra Earl Maglothin, Jr., licensed as an attorney by the State of Arkansas, practicing in Fayetteville, Arkansas, and Glen Reed, an accountant and formerly a certified public accountant. Mr. Reed was Mr. Maglothin's accountant working out of his law office at the time of the occurrences described below. It was alleged in the indictment that...
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