In re Duthie

OPINION OF THE COURT

Respondent, Daniel P. Duthie, was admitted to the practice *198of law under the name Daniel Patrick Duthie by the Appellate Division, Second Department, on April 27, 1977, and maintained an office for the practice of law in the First Department during the period relevant to this disciplinary proceeding.

On April 26, 1990 respondent was convicted on two misdemeanor counts of failing to timely file New York State income tax returns for the years 1986 and 1987, and was sentenced to 60 days’ imprisonment plus a $10,000 fine. Thereafter, respondent pleaded guilty in Federal District…