State v. Arneson

State v. Roggensack 1 held that the intentional failure to file income tax returns by a lawyer constitutes unprofessional conduct which subjects him to discipline. The reasons for this conclusion are fully set forth in that opinion and need not be repeated here. Roggensack overruled State v. McKinnon 2 wherein this court had determined like conduct on the part of a lawyer was not unprofessional conduct.

The discipline imposed in Roggensack was a reprimand and the payment of the costs and expenses. The prior ruling in McKinnon was one of the material factors that caused the court not to impose…