In re Cohen

OPINION OF THE COURT

Respondent Joel H. Cohen was admitted to the practice of law in New York by the Second Judicial Department in June 1959. At all times relevant respondent has maintained an office for the practice of law within the First Judicial Department.

On November 16, 1990, respondent was convicted on a plea of guilty in the United States District Court for the Eastern District of New York of one count of filing a false income tax return, in violation of 26 USC § 7206 (1), which is a felony under the United States Code. He received a suspended sentence, probation for a period of five…