State v. Wiener

William S. Wiener, a Milwaukee attorney, graduated from the University of Wisconsin Law School in 1962. He was convicted on a plea of guilty of failing to file his 1967 federal income tax return, put on probation for a year, and fined $1,000. He has paid the taxes due. His only defense was that in 1967 he went from a salary, on which the taxes were withheld, to a partnership which required him to file an estimated return, and he did not have the money.

On the basis of reasoning in similar cases,1 we conclude that the defendant’s conduct warrants censure and the payment of costs. Although it is…