PER CURIAM. SMITH and DIGGES, JJ., dissent and filed a memorandum of dissent at page 327 infra.
PER CURIAM:
Frank McCourt, a member of the Bar of Maryland since October 24, 1958, was indicted by the federal grand jury in October of 1971, and arraigned on a four-count indictment charging him with wilfully, knowingly and unlawfully failing to file federal income tax returns for the years 1964,
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