Cincinnati Bar Ass'n v. Leroux

In each of these three cases the Board of Commissioners on Grievances and Discipline considered whether the failure to file income tax returns were crimes involving moral turpitude, and in each case the board decided that they were not.

The failure to file income tax returns is a misdemean- or, Section 7203, Title 26, U. S. Code. While such classification does not control the determination of whether moral turpitude is involved, it does indicate that Congress did not consider the offense serious enough to be made a felony.

More important is the evidence that there was no attempt on the part of…