Per Curiam.
Respondent was admitted to practice as an attorney and counselor at law in the State of New York on December 6, 1965. On June 7, 1982, on the basis of a plea of nolo contendere, a judgment of conviction was entered against him in the District Court of the United States for the Western District of New York on two counts of willful failure to file income tax returns in violation of section 7203 of title 26 of the United States Code and no appeal...
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