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27 Gavel 1 (1982)

handle is hein.barjournals/gavel0013 and id is 1 raw text is: January, 1982 Published by the State Bar Association of North Dakota Vol. 27, No. 1 Problems Affecting ABA Journal Poll Performance Shows Few In Court Trial lawyers believe that lack of preparation is a major reason for poor trial advocacy performance. In, this respect, litigators and trial judges are in agreement. Litigator,, however, identify trial date uncer- tainty as the principal reason for trial lawyers' failure to be adequately pre- pared, reports research social scient- ist Dorothy Linder Maddi, who has been conducting studies at the American Bar Foundation on the competence of trial lawyers. In the study, conducted in Chicago during 1979, Maddi interviewed 100 attorneys with trial experience, representing different age groups, practice situations, and specialties. They were asked about their own trial practices, including initial trial experiences, the courses of their cases and factors in accepting them, the organization of daily practice, time spent on cases, and difficulties of being ready for trial. In addition, they were invited to assess the com- petence of other litigators they had observed. In light of what the attorneys them- selves have experienced, Maddi evaluates the most commonly pro- posed remedies in the debate about trial advocacy competence. Such proposals have included course requirements, requirements of trial observations or supervised trial (Cont'd on Page Five) Lawyers Advertise A LawPoll survey published in the current edition of the American Bar Association Journal shows only marginal increases in the level of advertising by lawyers. The survey follows-up two pre- vious advertising inquiries con- ducted by Kane, Parson & Associates for the LawPoll column of the Jour- nal in 1978 and 1979. In 1981, only 10 per cent of the 600 American Bar Association members and law stu- dents in the random sample had availed themselves of the opportun- ity to advertise since a Supreme Court ruling in 1978 recognized their right to do so. That represents only a three per cent increase since 1979, when seven per cent of lawyers had advertised. In 1978, only three per cent of lawyers had advertised. Far more so than in 1979, the likelihccd of advertising is most strong among lawyers in lower- income brackets, noted research- ers. Although the increase in lawyers who have advertised is described as only marginal, the survey reports that the proportion of lawyers who absolutely. will not advertise has surged more dramatically. In 1979, only 49 per cent of lawyers polled vowed they would not advertise, but in 1981 the figure had risen to 67 per cent. (Cont'd on Page Two) Tax Leasing: Now Or Never? Pressure appears to be building to repeal or curtail so-called tax leas- ing, created by the Economic Recov- ery Tax Act of 1981 which, in effect permit the sale of tax benefits. Rationale for the leasing provi- sions offered by the Senate Finance Committee was the fact that, because about 50 percent of U.S. Corporations pay no taxes and would not be able to use the accelerated cost recovery benefits and improved investment credit, these corpora- tions would have no investment sti- mulus that is essential for economic expansion. Actual experience with the leasing provisions indicates that many very profitable companies that pay no taxes and need no stimulus to make investments have been engaged in selling benefits. And, now, here's the rub. In order for a tax leasing election to be valid, the IRS now requires that an information return (Form 6793) be filed within 30 days after the lease has been executed. For pre-1982 leases, however, the return must be filed by January 31, 1982. The Treasury Department has esti- mated that the tax leasing provisions of ERTA will result in a loss of $27 billion over a five-year period. Although the actual amount of the revenue loss may be more or less than this amount, the loss in any (Cont'd on Page Six)

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