Concord, NH – Attorney General Gordon J. MacDonald announces the indictment of David A. Horan, age 67, of Manchester for theft by unauthorized taking from M.B., age 79.

Mr. Horan was indicted in Hillsborough County Superior Court-North with two class A felony counts of theft by unauthorized taking. The first indictment alleges that on January 22, 2014, Mr. Horan obtained or exercised unauthorized control over money belonging to M.B., that had been placed in Horan's client trust account to purchase Boston Red Sox tickets, with a purpose to deprive M.B. thereof, and the value of the money account exceeded $1,500.

The second indictment alleges that on or between January 17, 2014 and December 31, 2014, Mr. Horan obtained or exercised unauthorized control over money belonging to M.B., by writing himself multiple checks using money that had been placed in Horan's client trust account, with a purpose to deprive M.B. thereof, and the value of the money taken exceeded $1,500.

During the course of the alleged thefts, Mr. Horan was an attorney and M.B. was his client. The total value of the money taken from M.B. exceeded $20,000.

The charges are class A felonies and are punishable by up to 7½ -15 years at the New Hampshire State Prison and/or a maximum fine of $4,000 for each charge.

The charges and allegations are merely accusations, and Mr. Horan is presumed innocent unless and until proven guilty.

This case is being prosecuted by Assistant Attorney General Brandon H. Garod who leads the Elder Abuse and Exploitation Unit.

If you or someone you know has been the victim of elder abuse or financial exploitation, please contact your local police department or the Department of Health and Human Services, Bureau of Elderly and Adult Services (1-800-949-0470).