The New York State Appellate Division of the Supreme Court, First Judicial Department, has publicly censured Gerald A. Eppner, currently a solo practitioner but formerly counsel to Kaye Scholer and a partner at Cadwalader, Wickersham & Taft, for failing to file federal and state tax returns on $4.1 million of income for 2001-2005. The panel decided to publicly censure Mr. Eppner rather than impose a suspension because "his inability to pay his taxes was the result of a significant increase in expenses, and an unexpected drop in income which led to a substantial cash flow problem — and not motivated by dishonesty or an accumulation of wealth."



