REYNOLDSON, Justice.
The Committee on Professional Ethics and Conduct of The Iowa State Bar Association filed complaint against respondent Harlan L. Lemon, alleging his willful failure to file federal and state income tax returns violated the Iowa Code of Professional Responsibility for Lawyers and § 610.24, The Code. December 8, 1975, this court's Grievance Commission, second division, filed its report, incorporating certain findings and conclusions, and included...
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