Ohio State Bar Ass'n v. Hart

On March 10, 1966, an information was filed against respondent in the United States District Court for the Southern District of Ohio, Western Division, charging that respondent “did wilfully and knowingly fail to make and file” federal income tax returns for the calendar years of 1960, 1961 and 1962 in violation of Section 7203, Title 26, U. S. Code. Respondent was charged with having received a gross income of $29,874.70 in 1960, $28,804.28 in 1961 and $36,669,16 in 1962. Section 6012(a)(1), Title *9826, U. S. Code, requires an individual having a gross income of $600 or more for the taxable year…