Kentucky Bar Ass'n v. Kramer

This is a disciplinary proceeding against H. Randolph Kramer, a member of the bar. A criminal information filed in United States District Court for the Western District of Kentucky charged Kramer with failure to file federal income tax returns for income received by him during the years 1970, 1971, and 1972.

Kramer was convicted on his plea of nolo contendere on three counts of failure to file income tax returns in violation of Section 7203, Internal Revenue Code and Title 26, United States Code, Section 7203. The offense of failing to file an income tax return is a misdemeanor. A fine of…