February 4, 1975
Re: Canon 6A(3) ;6B
RE: Standards of Judicial Conduct
In your letter of January 9, 1975, you request an opinion as to what income is required to be reported by Canon 6 of Code of Judicial Conduct. It is our opinion that Canon 6, draws a distinction between "compensation" and "income" as it relates to public reporting, filing with the Clerk of Court, pursuant to Canon 6A3.
Compensation being remuneration for services performed for quasi-judicial and extra-judicial activities such as lecturing, writing, speaking, etc., there is no requirement that "income" be included in the public report.
Income under 6B requires the filing of a financial report with the Judicial Qualifications Commission, your most recent Federal Income Tax Return, and a statement showing the source and amounts of all "income," including gifts and bequests received during the preceding year.
Income, in our opinion, would include returns from citrus groves, bonds, and other investments.
It is suggested that I point out to you that the opinions of the undersigned Committee are periodically published in the Florida Bar Journal and therefore available to all of your members who are attorneys.
We hope that the above comments may be of assistance to you.
/s/GUNTER. STEPHENSON, as Chairman
Committee on Standards of Judicial Conduct
cc: All members