Disbarred U. Macungie Twp attorney charged with theft
District Attorney Jim Martin has announced a disbarred Lehigh County attorney has been charged with theft.
Martin says Glenn D. McGogney, 70, of 6128 Woodledge Drive, Upper Macungie Township, was charged with one count each of theft by failure to make required disposition of funds received, theft by deception, and receiving stolen property, all felonies of the third degree.
McGogney was arraigned Feb. 3 at Central Booking by Magisterial District Judge Rod Beck, who set bail at $50,000 unsecured.
According to the information provided by the district attorney, in 2009, Christopher Cruz and his wife, Tammy, became executors of the estate of Charles Knautz and were represented in this process by McGogney, who then had a practice at 2239 Route 309, South Whitehall Township.
In November 2009, Cruz received a document drafted by McGogney, which showed a tax liability to the Pennsylvania Department of Revenue in the amount of $42,507.53. A check was written for $50,049.15, dated Nov. 6, 2009, from the Estate of Charles J. Knautz/Christopher and Tammy Cruz, executors, by Tammy Cruz and was made payable to McGogney to cover the tax liability owed and attorney’s fees.
According to Martin’s news release, McGogney was disbarred by the Supreme Court of Pennsylvania on March 28, 2012.
Beginning in 2011 and continuing through 2014, Christopher Cruz received several notices of tax delinquency for failure to pay taxes on the Knautz estate.
Cruz contacted McGogney or his office several times and provided the documents which he had received.
McGogney assured Cruz he would handle the issue.
In 2014, after receiving another delinquency notice, Tammy Cruz requested a copy of the check written Nov. 6, 2009, from ESSA Bank and Trust.
The document provided by ESSA Bank and Trust, which included a legal copy of the check in question, showed the check had been deposited into McGogney’s account at National Penn Bank, now BB&T.
At this point, Cruz realized McGogney had not properly distributed the funds and had not paid the inheritance tax due the commonwealth.
Between 2014 and September 2016, Cruz attempted to resolve the issue with McGogney but to no avail.
On Sept. 1, 2016, Cruz filed a theft report regarding the alleged failure of McGogney to distribute funds properly to cover the tax liability.
An investigation was begun by Detective Chad Moyer of the South Whitehall Township Police Department.
Moyer spoke with a representative of the Register of Wills division of the Clerk of Judicial Records of Lehigh County who confirmed that the taxes were not paid.
She provided a copy of the Pennsylvania Department of Revenue form related to the estate and a copy of the case summary.
Moyer investigated McGogney’s accounts at National Penn/BB&T, including all deposits and withdrawals from Oct. 30, 2009, onward.
Based on the findings of Moyer’s investigation, it is alleged no funds were sent to the Register of Wills on behalf of either the Knautz estate or the Cruz family and McGogney failed to make the required disposition of funds received and was charged with theft and receiving stolen property.