On June 24, 1994, the Board of Disciplnnary Appeals suspended Mr. Wagner from the practice of law for the term of hi s criminal probation. On or about February 28, 1992, Mr. Wagner was convicted of willful attempt to evade or defeat income taxes due and owing (26 USC 7201) in Cause Number H-91-00182-01; United States of America vs. Henry James Wagner; and he was placed on probation for a period of five (5) years and ordered to pay court costs.  BODA case no. 00943.