In re Langberg

*324OPINION OF THE COURT

Respondent was admitted to practice in the Second Department, as Jeffrey Stuart Langberg, on March 20, 1974. In November 1984 he pleaded guilty in United States District Court for the District of New Jersey, to conspiracy to evade taxes, in violation of 18 USC § 371, which is a Federal felony.

Respondent admitted that between 1979 and 1982 he had joined in a scheme to sell fine art tax shelters to investors in New Jersey and elsewhere. The scheme consisted of basing tax deductions and credits in part on recourse notes signed by the investors, which respondent and his…