*1 (No. 45371. SCHUB,
In re CARL Attorney, Respondent. Opinion May 1973. filed UNDERWOOD, C.J., concurring. COLLINS,
GEORGE B. of & Chicago (COLLINS AMOS, of for respondent. counsel), MENK, CADWALADER of amicus Chicago,
JOHN curiae. the
MR. GOLDENHERSH delivered opinion of the court: of
The Board Bar Associa Managers Chicago tion, as of court R. serving (50 Schub, that the has recommended Carl respondent, 751), who was admitted to the bar in suspended the of law for a of 6 months. practice period of
The filed the on Committee complaint Inquiry the Bar Association contained two counts. Chicago shows, first the count record alleged, three-count information filed in the States District United Court for Northern District of Illinois of title of Internal with violations Revenue charged Code, that he failed returns for three successive calendar that he years, pleaded one count of the information and was fined $5,000 on placed for a of one probation period year.
The second count respond- complaint him to directed ent obey subpoena on before a division of Committee Inquiry appear him certain Bar Association and bring Chicago of a client named records relevant to his representation *2 In his answer to subpoena. complaint, respondent to the admitted the truth of the With allegations. respect he stated that it was failure to to the respond subpoena, circumstances which “because of distressing personal *** his effectively prevented” appearance. showed that at offered testimony Respondent he file income-tax returns about the time that his he was serious marital difficulties and was experiencing in a real-estate involved in a with partner litigation of the real-estate transaction. As result controversy should there some certain income whether question or of his have been the estate reported by respondent has deceased The record shows that partner. assessed, the fine has been paid discharged probation, and has the taxes found to be due. paid
A violation of section of the Internal Revenue 7203 section Code 1954 is a misdemeanor. That provides *** title or pertinent “Any person by part: required thereof to make a made under by regulations authority *** *** return make such return who fails to willfully *** law or at the time or times by regulations, required law, shall, in addition to other by penalties provided thereof, and, conviction of misdemeanor upon $10,000, not than or shall be fined not more imprisoned both, more 1 with the costs of than or year, together prosecution.” Teitelbaum, and In re In re 13 Ill.2d
Citing Lambert, 47 Ill.2d amicus curiae argues that is fradulent willful returns no here that there is conduct. contends proof of moral and turpitude argues admittedly, although, Lambert, 47 Ill.2d prior this court opinions, (see Bass, has held violations to involve moral the offense is a turpitude, misdemeanor, and it does not follow that violation every of the statute involves moral He further argues turpitude. that he has suffered embarassment reason great conviction and that of time will any period his which is his sole source of income. He destroy practice, out he found that has a points in his good community honesty reputation and that he has not been other with any integrity professional impropriety.
Our examination of the record leads us to conclude that we need not decide whether violation of section every se an offense moral per involving turpitude. evidence conduct, shows that whether or not it involved moral did not clearly comport standards and could affect accepted professional adversely confidence in our consideration of public profession. Upon the matters which are determinative of the sanction to be *3 Anderson, imposed disciplinary proceeding (see 202; we conclude that Kayne, the recommended of six months is appropriate in this case. suspended. UNDERWOOD,
MR. CHIEF concurring: I conduct warrants the disci- agree respondent’s I do not to pline what I consider imposed. agree the court’s that doubt exists as to whether implication conduct involves moral I believe that element wilful clearly present file tax returns three successive years.