Bar Ass'n v. Kates

■ Bespondent contends that his failure to file was not willful in that he was experiencing emotional trauma at the time. In the face of the conduct displayed on November 11, 1974, at the time he entered his plea of nolo contendere, and the explanation offered at the hearing, it is difficult to accept this as a valid argument. The *36proceedings in this matter were not brought on the basis of respondent’s condition at the time when the income tax returns should have been filed, but were brought as a direct and sole result of his plea in the federal district court. And, there is nothing in the…