Willful nonpayment of taxes not serious crime under federal bar discipline rules

In In re: Wray, the Fourth Circuit in an opinion by Judge Luttig, joined by Judges Niemeyer and Traxler, reversed the E.D. Va. on the issue of whether the appellant's misdemeanor conviction of willful failure to pay federal income taxes required his disbarment from federal court practice under the Federal Rules of Disciplinary Enforcement.