In re Nelson

Respondent was admitted to practice law in the Second Judicial Department on July 8, 1931. He is 73 years of age. Respondent, who is also a public accountant, is charged with having paid the sum of $1,000 sometime between November 1 and December 14, 1968 to an Internal Revenue Service Agent in order to obtain a favorable disposition of an audit that was being conducted of one of his accounting clients. He was convicted on his guilty plea in the Federal court of the crime of paying an unlawful gratuity to a public official and was given a suspended sentence, placed on probation for a period of…