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3 News Bull. 1 (1942-1943)

handle is hein.barjournals/ialaw0003 and id is 1 raw text is: THE NEWS BULLETIN.
OF THE
Iowa State Bar Association
Vol. III, No. 1.     1101 Fleming Building, Des Moines, Iowa  178f8ffiber, 1942
Third Annual Tax School, January 7,8,9

Course of Instruction Will Be
Devoted to Federal Income Tax
With Emphasis on Revenue Act of 1942 and Special
Subjects of Practical Interest to Lawyers
According to plans just announced by the Association's Tax Committee, the
Association's Third Annual Tax School will be held in Des Moines, Iowa, on
January 7, 8 and 9, 1943 and will be devoted almost entirely to instruction on Fed-
eral Income Taxes. The purpose of such instruction is to enable Iowa lawyers to
meet the need occasioned by the fact that under the Revenue Act of 1942 thousands
of persons will be filing returns, who have never reported before and all taxpay-
ers will be paying Federal income taxes at the highest rates in the nation's history.
Never has there been a time when
mistakes in Federal income tax matters
will prove so costly, said Tom Roberts,  When: January 7, 8 and 0.
Chairman of the Tax Committee. To       Where: Grand Ballroom, Hotel Fort
furnish the average lawyer with prac-          Des Moines, Des Moines, Iowa.
tical instruction in order that he may   Faculty: Frank BiaserOrville Dykstra,
intelligently advise his clients how to        T. A. Ingersoll, Joseph 1. Brody,
avoid such mistakes has been the Coin-         Balph U. Heninger and L Call
mittee's primary aim in planning the           Dickinson.
program for this year's School. For that  Dinner: Thursday, Janry 7, Hol
reason the Committee has for the first         Fort Des Moines.
time since the School was started, in-
cluded courses in such special subjects      Pau  M  is.
as corporate Income and Excess Profits
Taxes, Income Tax Procedure and Inter    Open To: All Iowa lawyers.
Vivos and Testamentary Trusts from      I
the Income Tax Point of View.                 to dinner).
Because  of the  inclusion  of these new  I____________________________________________
subjects and the fact that no changes
have been made in the Iowa Income      considerable experience in the Federal
Tax Laws since 1941, the Committee     income tax field. Orville Dykstra, Des
decided to eliminate state income tax  Moines attorney, will discuss Corpora-
courses from this year's School.      tion Income and Excess Profits Taxes.
The entire day of Thursday, January  Mr. Dykstra hasgiven tax courses at
7, will be devoted to the Federal Income Drake University and did an outstand-
Tax with particular emphasis on the    ing job as one of the faculty for the
changes mAde by the Revenue Act of Association's Tax School last year.
1942. Frank J. Blaser, from the office T. M. Ingersoll, membei~ of the Cedar
of the Collector of Internal Revenue at Rapids bar, will talk on Tax Minimiz-
Des Moines, has kindly consented to    ing, and Joseph I.'Brody, member of
conduct the course on this subject. Mr. the Des Moines bar, will discuss Inter
Blaser has been the outstanding mem- Vivos and Testamentary Trusts from
ber of the School's faculty in each of the Income Tax Point of View.
the two past years. His discussion of   The morning of Saturday, January 9,
the new Revenue Act will be of timely  will be devoted to income tax procedure.
assistance to all lawers in their prep- Thi is in response to requests of many
aration of returns for the year 1942.  lawyers who have felt that instruction
During the    first period on Friday, on that subject would be of great bene-
January 8, Mr. Blaser will discuss the  fit to the members of the Iowa Bar.
new  Victory Tax which becomes ef- Ralph U. Heninger of Davenport, Iowa,
fective January 1, 1943. The remainder will discuss the procedure in resisting
of Friday will be devoted to talks on
special subjects by attorneys having  age Two                   Tax School'

Advisory Committee
Submits Court Rules
Report Represents Two-Year
Comprehensive Study
The report on the proposed new rules
to govern practice and procedure in all
of the courts of the state representing a
comprehensive, two-year study author-
ized by the Forty-ninth General Assem-
bly is now under consideration by the
Iowa Supreme Court.    Submitted by
the Supreme Court's fifteen-member
Advisory Committee, headed by Wayne
G. Cook of Davenport, the proposed
changes represent in excess of three
thousand man hours of work spent in
actual meetings of the Advisory Com-
mittee, exclusive of the time expended
in sub-committee meetings, legal insti-
tutes and individual research and study
over a period of approximately two
years.
After undergoing the careful scrutiny
of the Supreme Court, with an eye to-
ward possible changes, the proposed
new rules will be submitted to the 1943
Legislature within twenty days of its
opening, in accordance with the terms
of the statute empowering the court to
formulate new rules of practice and
procedure.
Soon after the adjournment of the
1941 Legislature, the Iowa Supreme
Court appointed its Advisory Commit-
tee on Rules of Procedure composed of
the following men: Wayne G. Cook,
Davenport;   Harley  H. Stipp, Des
Moines; Harold G. Cartwright, Marsh-
alltown; Kenneth R. Cook, Glenwood;
E. P. Donohue, New Hampton; Dan C.
Dutcher, Iowa City; Judge Henry N.
Graven, Clear Lake; Curtis W. Gregory,
Adel; T. M. Ingersoll, Cedar Rapids;
Dennis M. Kelleher, Fort Dodge; Geo-
rge C. Murray, Sheldon; Floyd E. Page,
Denison; C. F. Stilwill, Sioux City; Ros-
coe P. Thoma, Fairfield; John K. Valen-
tine, Centerville. The Court then ap-
pointed sub-committees to work with
the main committee in relation to speci-
fic fields of procedure. The sub-com-
mittees were composed of the following
men: Don Barnes, Cedar Rapids; L. L.
Brierly, Newton; Robert Buckmaster,
Waterloo; R. F. Clough, Mason City;

Page 'Three

Advisory Conunittee

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