OPINION
PER CURIAM:
Petitioner Keith Ching is an attorney licensed to practice law in the State of Nevada. In February 1990, the California Board of Equalization reported Ching to the State Bar of California by filing a grievance. The grievance was based upon a series of transactions involving a corporation which Ching had fraudulently created to assist his clients in avoiding taxes which were due to the State of California. On August 8, 1991, Ching...
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