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4 Am. L. & Law. 1 (1942)

handle is hein.journals/amlandl4 and id is 1 raw text is: OHIO EDITION A Established 1939 Vol. 4 Cincinnati, Ohio, January 3, 1942 No. 1 Agencies Lining up Lawyers for War-Time Posts Opportunity Now to Pick Job for Which an Attorney Considers Himself Fitted DON'T GO TO WASHINGTON Washington. Legal talent for the war-time push is now being lined up by the federal agencies. This means that attorneys interest- ed in securing berths on the federal payroll would do well to make a special effort to locate a job for which they are specially fitted. This con- tact work should be carried on by mail, until the attorney has some- thing definite in sight. Otherwise a trip to Washington almost invaiably proves to be a waste of money. The situation at preseat is one in which the federal agencies are lin- ing up projected expansions of Uncle Sam's legal force on paper, against the day when they are called upon to make additional contributions to the war effort. Matter of Preparedness Some of these expansions will go through; others may never occur. But meanwhile the agencies are pre- paring for all contingencies and are working up lists of lawyers who will be appointed if and when. One agency which is doing this is the Office of Price Administration where several hundred attorneys will be needed in connection with the en- forcement of the price control law now pending before Congress. No appointments are being made by OPA until the price bill becomes law, but the agency now is in the process of deciding which attorneys it wants in anticipation of the Presi- dent's signing the measure. Inci- dentally, there is little doubt around Washington that a price control bill will be enacted early in 1942. Competition Is Keen All indications now point to the war effort resulting in the federal employment of attorneys at a faster rate than under the defense program. At the same time, the agencies re- port the competition for legal jobs as keen with many applicants seek- ing every available opening. (Continued on Page Four) Filing, Prosecution of Claims for Tax Refunds is Held to Be Practice of Law Appellate Court Affirms Ruling That Accountant Had Overstepped Bounds Chicago. An accountant who solicited tax re- fund claims and handled them before the State Department of Finance was engaged in the practice of law, an Appellate Court decision here de- clared in affirming a Cook County Superior Court ruling against the United Taxpayers of America and Earl G. Teeter, its tax counsel. In a proceeding brought by the Chicago Bar Association it was charged that Teeter solicited certain parties for authority to represent them in the preparation and presen- tation of claims for the credit and refund of Illinois occupation taxes illegally collected from you. It was found that Teeter had filed 34 claims, aggregating $23,449. Defendant maintained that he had the right to do this as a certified pub- lic accountant, and cited a rule of the Finance Department supporting this position. The Appellate Court quickly dis- posed of this contention, however, by reference to the Illinois Supreme Court decision in People ex rel. v. Goodman, 366 Ill., 346, in which it was held that practice of law before an administrative body could not be authorized by a rule of the commis- sion. While the Goodman case involved the work required to be done pur- suant to the provisions of the work- men's compensation act and the case before us involves the retailers' oc- cupation tax act, we think the reason- ing of our Supreme Court is applic- able to the facts in the case before us, and to the requirements of the latter act. Section 6 of the retail- ers' occupation tax act provides for the filing of a claim, for the refund of taxes improperly paid, with the Department of Finance. The matter must there be considered by that de- partment, hearings may there be re- quired and if the result is unsatis- factory to the claimant, application would then probably be required to the Circuit or Superior Court for a writ of certiorari, as provided in No. 12 of that act. We think what Teeter did was the practice of law as defined by our Supreme Court in the Goodman, and other cases. Moreover, in the letters hereinbefore referred to which he sent to claimants he signed his name as 'Tax Counsel' and the letterheads designated him as follows: 'Earl G. Teeter, Certified Public Accountant, Tax Counsellor.' And although it is said that the United Taxpayers of America was incorporated not for pecuniary profit, Teeter was demand- ing from 25 to 50 percent of the amount of the refund. LOOK INSIDE FOR- Preparation of Students for Law Is Inadequate . Page 2 Two-Year Law Course Suggested for New York Bar -- - .-Page 2 Administrative Law's Growth Is Accelerated --- ------------------Page 3 Two More Bar Monographs Are Now Available --------- Page 3 Expect to Call on Bar for Aid in Defense Job -------------------.Page 5 Five Suggestions on Administrative Law Problem __ ----Page 5 Sacrifice Demanded of Every Group in the Nation -----.------Page 5 Will Move Patent Office to Richmond, not N. Y. .. ------- .Page 5 Wants Use Made of Labor Skill of Prisoners - -----.--------Page 6 Court Rulings in Fair Trade Cases Important ------- ----Page 7 Insurance Rate Surcharge Set up in New York -----------.--...Page 8 New Authority of President Is Far-Reaching _--------------- Page 8 Junior Bar Broadcasts Debunk Movie Court Room -----.--------Page 8 REGULAR FEATURES- Personal Mention ------------------ Editorial-Act of Faith Justified Handy Index of Legislation ____ ,Ohio Law-In the Making -- --- --------------------------------Page - .------- -- --------------------Page --------------- ------------- ----- Page ------------------------------------Page 3 4 4 6 -q Bar's Regional Meeting Plan to Be Extended Decentralizing Experiment to Take AmBar to Lawyers As Section Maps Program OTHER SECTIONS TO HELP Chicago. A series of regional conferences to be held this winter and next spring under the auspices of the section of Bar organization activities will ex- tend the experiment begun in recent years of taking the American Bar Association to the lawyer. These conferences, undertaken originally as a means of bringing state and local Bar executives to- gether in an effort to tie in their work with that of the national or- ganization, have expanded to the point where some Bar leaders are talking about full-fledged regional conventions as a substitute for the not too well attended annual meet- ings of the association. Other Sections to Meet Before any such, radical step is taken, however, it is believed the association leadership will explore more fully, by the present confer- ence plan, the possibilities of the regional meeting idea. The meetings this year, in which the Junior Bar, the taxation section and perhaps other sections and committees will join, are expected to throw more light on the decentralization plan. The Bar activities section, head- ed by L. Stanley Ford, Hackensack, N. J., has arranged for the first con- ference this year to be held at Raleigh, N. C. on January 16, for the lawyers of North and South Caro- lina, Virginia, West Virginia, Ken- tucky and Tennessee. Two days later the second conference will be held at Jacksonville, for Florida, Georgia and Alabama. The third conference is scheduled for Milwaukee, February 27, a few days in advance of the House of Delegates mid-winter meeting, and is intended for lawyers of Wisconsin, Minnesota, Michigan, Indiana, Illi- nois and Ohio. Meeting at Dallas On March 27 a conference will be held at Dallas for the states of Texas, New Mexico, Oklahoma, Arkansas, (Continued on Page Seven) APmERKAN LAW AND IaITIs The Profession's First and Only National Weekly Newspaper X I woman nVot.- X

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