Matter of Cochrane

OPINION

Thomas H. Cochrane, convicted of willful failure to file an income tax return for the calendar year 1971 (26 U.S.C. § 7203 ), has petitioned this court to review the recommendation of the Board of Governors of the Nevada State Bar favoring the imposition of a six month suspension from the practice of law, based on the premise that the petitioner’s conviction involved moral turpitude.

Initially, we consider the question of whether moral turpitude exists solely by virtue of the petitioner’s conviction. “Conviction of some crimes establishes moral turpitude on its face. These include…