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Source: American Bar Association Journal, Vol. 35, No. 3 (March 1949), pp. 241-243, 246
Published by: American Bar Association
Stable URL: https://www.jstor.org/stable/25716802
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the defenders of individual liberty

and our free-enterprise system, and
that they should be the natural lead
ers of the community. Moreover, it
points out that what the people think
of lawyers determines the extent to
which they will follow the leadership
This department of the Journal, formerly under the editorship of Richard B. Allen,
of the Bar, support our judicial and
will hereafter be conducted by Paul B. DeWitt, the Chairman of the Section oflaw-enforcement
Bar system, support wise
Activities. Fundamentally it will remain the same?its purpose, in other words, islegislation
un and consult lawyers when
changed. It will, however, be different in one respect: In the future the plan is to pre service is needed. It reports that
sent to the local and state bar associations a complete report of the best activities of $3,000,000 annually is paid to
the organized bar throughout the country. Each month the publications of the nation's practitioners for legal
services in Minnesota.
bar associations will be carefully scanned. Each month one or possibly two longer
items which, it is felt, should reach the readers of this department will be chosen. The program has four parts: (1)
choice of material will not be haphazardly made. The editors of the Journal a campaign in Minnesota news
the Editor of this department will screen the selections submitted. papers, containing messages to the
public at a high professional level
The whole concept of bar association activity was completely summed up by
which will serve to remind laymen of
Charles M. Lyman, of the Connecticut Bar, writing in the Connect/cut Bar Journal, Vol.
the many legal services rendered by
22, No. 1. Mr. Lyman put it this way: "To me, it is amazing that a man can devote
members of the Bar; (2) sponsoring
four years to his undergraduate courses and three years more to his law training,
a all
competition which will induce
in order to be allowed to practice law at all, and then fail to take an intense and of the public to stop to
self-sacrificing pride in the profession to which he has devoted some of the best years of "our priceless heritage of
of his life. This is especially surprising in the case of a profession that denies theliberty"
gain and of "the lawyer's place in
defense of that liberty"; (3) continu
ing of gold as its prime objective and lays down, as the ideal of its ethical and prac
ing and increasing services now being
tical reason for existing at all, altruistic and highly honorable service to the public.
Yet, is one to expect to provide the maximum of that type of service solely by means (4) ensuring public confi
of his own individual effort? Is it to be limited to the efforts that he puts forth in in the profession by maintain
ing scrupulously high standards of
behalf of the separate appeals of selfishly-motivated persons for his personal help?
ethics. For further information,
for a valuable consideration?
write: Bert A. McKasy, New York
"There can be but one answer. Only the organized Bar can fulfill the ideals Life
and Building, Minneapolis, 2.
destiny of the profession."
The objective of this department, then, is to help the organized Bar help itself. Its
purpose will be well rewarded if once a month, in these columns, any bar association
can find recognition for some job well done.
To help a local bar association help itself, first the association must help us. What
have you done? You tell us?we'll tell the world! the O
The Minnesota State Bar AssociaC. Thomas, of St. Paul, printed in ed 80
tion is undertaking a program ofthe brochure, urging his fellow coun for t
selors to support the program, de
public relations to combat subversive A on
clares that its primary purpose is "to
forces by informing the lay public of Nove
the American legal heritage and of see that the United States of America openi
the importance of legal institutionsremains a land of freedom and op nue A
in our national life. portunity for all, but, if this public by th
The program is outlined in relations
a program shall, as a by-prod collab
brochure prepared by the public uct, increase the prestige of the legal Assoc
relations committee of the associa
profession in our state, we shall ac meet
tion, headed by W. W. Gibson, of cept that gain as proper". ence
Minneapolis. A letter to members ofThe brochure notes that lawyers Confe
the association from President Paul
are by training and natural instinct Comm


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19 Bar Activities

and was presented because of recent The day,

action of the Oklahoma Supreme Nebr
Legal Ed
Court in promulgating a pre-trial Law Tax
conference rule. the Ame
Jack Foster, editor of the Rocky nounced
Mountain News, Denver, Colorado, A
attempt tw
addressed the general assembly, and
Frank E. Holman, president of the Boston; W
American Bar Association, was the Yorkthe S
of Madis
in W
speaker at the annual dinner.
to serve
1948. a
William S. Hamilton, of Pawhuska, mittee. T
A fifteen-lecture course on Prob
Oklahoma, was elected president for state and
the ensuing year, and Hicks Epton, of lems of General Practice is being
offered in Philadelphia in coopera a
Wewoka, Oklahoma, was elected vice
tions in t
president. H. T. Tumilty, of Okla tion with the Philadelphia Bar As
ries, inst
sociation. The course includes three
homa City, retiring president, was of import
elected to a three-year term on the lectures on each of five subjects,
cational p
Executive Council. Problems of Legal Draftsmanship,
gaged in
Accounting for Lawyers, Forms of
ate literat
?-<S> Business Organizations, Secured
will assis
Transactions and Estate Planning.
The Columbus Bar The enrollment exceeds 250.
Association lec
February 1 The An Institute
held a Legal actu on the Revenue Act
Institute. The meetings be were
of 1948 was offered during the fall l
tended by over 170 legal secreta
and winter in Fargo, North Dakota; th
from Columbus
there andBoise,central mu
Idaho; Pittsfield, Massachu Oh
The Director of the
zations Institute
setts; Hartford, Connecticut; and w
Catherine M. and
Director Ohio. e
be done.
Katherine Gibbs School, of Chic
One-day institutes on Legal Prob
Miss Snyderhas stressed
lems particul
in Tax Returns were held in
team work appointm
and cooperation betw
four different cities in Wisconsin
lawyers andcommitte
under the sponsorship of the Wis
the importance of coopera
first impressio
consin Bar Association, with the ag
appearance and secure
grooming, voice,
gregate attendance in excess of 350. p
sonality, receptionist techniques,
A similar institute was held in Chapel
fice etiquette, loyalty, office
Hill, North man
Carolina, for the North is
ment and efficiency. each Supplemen st
Carolina State Bar on January 21
these points Helen Kiess, of of the t
and 22, and the same program will
Bell Telephone Company, gav
divisions be offered by the Chicago Bar Associ
demonstration of telephone
ation some time in February. t
niques and Margaret proveMcNamara,
ful of in In the development of Cal its litera
ecutive Secretary the
ture, the Committee hasColum
decided to
Bar Association, talked to the se
use the system of Reporters and Ad
taries aboutIt the many
has devices be a
forms that are time-savers so successfully employed by and
most eff
American Law Institute in the prep
for a more efficient operation
the aration of the various Restatements
value in
law office. tion
The Association has
of the Law. hom
ceived numerous requests from th
everywhe A handbookthe
secretaries who attended entitled "Legal Prob
lems in Tax Returns" is now avail
to hold further meetings and to c
tinue the type able in printed form. It is particularly
of educational
state barp
grams started adapted the
during to a one or two-day lecture
Such course on the an
preparation of federal
Further information on this activ
Act income oftaxMargaret
returns of noncorporate 19
may be secured from
vember will also 1
Namara, Huntingtonentities.
Bank This pamphletBuildi
Columbus. inghave considerable
of value on the li t
brary shelves of general practitioners.
_^_ The authors are Thomas P. Glass
lawyers i

242 American Bar Association Journal

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Bar Activities
moyer and Sherwin T. McDowell, of Material is also being prepared on been prepared with Marcus Manoff,
Philadelphia. The advisers are Pro the subject of Federal Control of of Philadelphia, as? Reporter, and
fessor Paul G. Kauper, of the Univer Commercial Practices. Professor Rob Professor Russell N. Sullivan, of the
sity of Michigan; Robert B. Throck ert R. Bowie, of Harvard Law School, University of Illinois; Edward Davis,
morton, of Des Moines, Iowa; Joyce and Professor S. Chesterfield Oppen of Philadelphia; Charles Hamilton
Stanley, of New York City; and Cal heim, of George Washington Univer Jr., of New York City; and Minier
vin Rankin, of Philadelphia. sity Law School, will be the Reporters. Sargent, of Chicago, as Advisers. Pub
The Advisers will be Walter Deren lication of this material is being with
A syllabus on the "Revenue Act of
berg, of New York City; Armin John held pending new congressional leg
1948", prepared by George E. Cleary, islation, but the work will be off the
son, of Minneapolis; Herbert Clark,
of New York City, was used success
of San Francisco; and one or more press almost immediately after final
fully and extensively for the courses to be chosen later. enactment.
on that subject referred to above. Similar literature is also under
That syllabus is now being revised Intensive work is under way for the
preparation on the subjects of Legal
and expanded by Mr. Cleary as Re preparation of materials on various Problems of Small Businesses, Ac
porter under the title "Wills, Trusts aspects of Legal Draftsmanship. The
counting for Lawyers, and Bank
and Estate Planning". The advisers Reporter will be Professor Marlin M.
are Mayo A. Shattuck, of Boston; Volz, of the University of Wisconsin
Further information regarding the
Law School, and the Advisers will be
David Richmond, of Washington, national program can be obtained by
D.C.; Joseph O'Meara Jr., of Colum J. G. Thomas, of Champaign, Illi
writing to the Director, John E. Mul
bus, Ohio; and John Paul Jackson, nois; William L. Holloway, of San der, 133 South 36th Street, Phila
of Dallas, Texas. It is contemplated Francisco; Alan Loth, of Fort Dodge,
delphia 4, Pennsylvania, or to the
that an additional Adviser will be Iowa; and Richard Bentley, of Director for the Western Area, Pro
secured to provide necessary material Chicago.
fessor James E. Brenner, Stanford
as to the law in community property A comprehensive syllabus on La University Law School, Stanford Uni
states. bor Law and Labor Negotiations has versity, California.

Legal Aid in the Federal Courts

Inaugurated at New York Meeting
A significant advance in the de characterization of Judge Learned Whitney North Seymour, President
velopment of legal aid on an ever Hand as "one of the outstanding of the Legal Aid Society, for his fine
broadening base of usefulness was jurists in all this world". Judge work looking to the constitution of
signalized at proceedings held in the Hand is held in universal esteem and its new branch. In Mr. Seymour's ab
United States Courthouse in Foley affectionate regard. sence, he presented the Vice Presi
Square, New York City, on January In emphasizing the importance of dent of the organization, Timothy
7. On that occasion there was in this new branch of legal aid, Judge N. Pfeiffer. To him the Clerk pre
augurated the Federal Courts Divi Hand said, "It is a shocking thing not sented the keys to the Society's
sion of the Legal Aid Society of New to give expert help to a man who is new offices in the Courthouse. Mr.
York. Represented with distinction accused of crime". Commenting up Pfeiffer told of the years during
were the United States Court of Ap on the impossibility of a layman which the judges of the District
peals and District Court and New without funds ascertaining and un Court and the United States At
York City Magistrates. The United derstanding the rules under which
torney had cooperated in the con
States Attorney for the Southern Dis he might be deprived of his property
tinuing effort to secure adequate
trict of New York was present to or his liberties or perhaps even his
professional representation for poor
gether with representatives of the life, Judge Hand strongly deprecated
persons accused of crime.
Legal Aid Society and of the Com the "shocking" necessity, absent
mittee on Legal Aid of the Associa John F. X. McGohey, the United
legal aid, of saying to such a defend
tion of the Bar of the City of New States Attorney, followed Mr. Pfeif
ant, "we are going to impose the
fer, and he said, "I think it should
York and the Committee on Legal rules on you. We are very sorry if
Aid Work of the American Bar be noted in the record . . . that there
you haven't any money to get an
Association. expert to help you to present your is probably no place in the world
Judge John C. Knox of the Dis side". And so he rejoiced in the ac where the organized Bar has to its
credit such a devotion to the defense
trict Court presided in the best tra complishment of this new legal aid.
dition. None would dispute his Judge Knox paid high tribute to (Continued on page 246)

March, 1949 Vol. 35 243

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wm?m Tax Notes

the allocation. In view of the out advised by a bulletin of the several derstanding of the law.
come therefore one may assume that proposals for tax law changes and The Church case overrules May v.
such covenants will be treated by the other matters which are under con Heiner and, notwithstanding the in
Tax Court as merely incidental to sideration in the various committees. tervening legislative and administra
the transfer of good will. The pur One of the high points of the tive history, holds that property
chaser's amortization deduction will meeting was the discussion of the transferred before 1931 with a life in
be disallowed and the seller will not Churchi case decided by the Supreme terest reserved must be included in
be considered to have received ordi Court on January 17. Byway of back the grantor's gross estate.
nary income. See Aaron Michaels, 12 ground: In March, 1930, the Su The decision has been widely criti
T.C. ?, No. 3, decided January preme Court in May v. Heiner, 281 cized as judicial legislation. See the
13, 1949. U. S. 238, held that a transfer with a dissenting opinion of Mr. Justice
This rule probably would not be life interest reserved to the grantor Frankfurter.
applicable, at least to the payee, in was not a transfer intended to "take At the Chicago meeting the Coun
the case of a covenant by an officer effect in possession or enjoyment" at cil of the Section of Taxation pro
or stockholder of the seller. Cox v. the grantor's death within the mean posed that the American Bar Asso
Helvering, 71 F. (2d) 987. This and ing of the estate tax law; the prop ciation recommend corrective legis
other similar cases were distinguished erty was therefore not subject to tax. lation to Congress. The proposed leg
in the first Toledo Blade case on the This decision was reaffirmed in three islation would make it clear that in
ground that the promisor was not per curiam decisions announced on enacting the Joint Resolution of
selling anything. Whether this would March 2, 1931. On March 3, 1931, March 3, 1931, Congress intended
change the situation from the point Congress passed a Joint Resolution that as to any transfer made prior to
of view of the buyer remains to be making the estate tax specifically ap March 3, 1931, the mere retention by
determined. Compare Christensen plicable to such transfers. In Hassett the transferor of a life estate shall
Machine Company, supra, cited in v. Welch, 303 U.S. 303 (1938), the not in itself cause the transfer to be
the dissenting opinion in the second Supreme Court reviewed the legisla taxable under Section 811 (c), I.R.C.,
Toledo Blade case but not referred tive history of the Joint Resolution as a transfer to take effect in posses
to by the majority. and held that it was intended to op sion or enjoyment at or after death.
erate prospectively only, and that it In other words, the rule of May v.
Chicago Council Meeting did not apply to pre-1931 transfers. Heiner would apply to pre-1931
Action on Church Case
This left the rule of May v. Heiner transfers. This proposal was unani
The Council and Committee Chair applicable to prior transfers. Treas mously adopted by the House of Del
men of the Section of Taxation met ury Regulations published and re egates at the Mid-Winter Meeting.
in Chicago on January 29 and ?0. published throughout this period and Perhaps Congress will have the last
Members of the Section are being in effect today give effect to this un word after all.

Legal Aid in Federal Courts

(Continued from page 243) torney-in-chief. Finally, he sounded unfortunately, has not always been
of those charged with serious crime". a serious note of warning of the the fact. They have had at their
Orison S. Marden spoke as Chair pressing need for more legal aid disposal?I am glad to say?the ad
man of the Committee on Legal Aid throughout the nation, pointing out . vice, effort and capacity of numer
of the Association of the Bar and of that there are sixty cities with popu ous members of the Bar who?un
the standing Committee on Legal lations of 100,000 or more with no sung, unpaid, and without resources
Aid Work of the American Bar As legal aid office. for making any extended factual
sociation. He gave great credit to Judge Knox closed the meeting investigation, have ably done the
with eloquent words as to the no best that could be done ... all too
Judge Knox for the inspiration de
rived from his address to the Society table character of the day's event. frequently, however, the best that
in 1947. He explained the objec "This is indeed an occasion", he could be done was far from enough.
said, "that should bring a sense of This condition is about to be rem
tive, at last achieved, of securing
comfort to all persons who believe edied."
$45,000 to finance the new project
for three years. He called attention that, in the administration of justice, No more exalted aim can occupy
to the particularly helpful work of equal right must be done?not alone the attention of the organized Bar
Harrison Tweed, former President to the rich, but also to the poor". than conscientious and continuing
of the Association of the Bar, Mr. Speaking of the ability of his effort to reach the goal of adequate
Seymour, Mr. Pfeiffer, Mrs. Van hearers to employ counsel, he con legal representation, within their
Wagoner, Executive Secretary of the tinued: "But, as respects the poor, means or without charge if neces
Society, and Judge Callagy, its at the lonely and the friendless, this, sary, for all who need it.

246 American Bar Association Journal

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