OPINION OF THE COURT
Per Curiam.
Respondent Roger M. Roisman was admitted to the practice of law in the State of New York by the Second Judicial Department on June 24, 1981. At all times relevant to the misconduct which underlies this proceeding, he maintained an office for the practice of law within the First Judicial Department.
In 1987, respondent, an experienced tax lawyer with an LLM in tax law who, since graduating law school in 1975, practiced...
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