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5 Advocate 1 (1962)

handle is hein.barjournals/adisb0005 and id is 1 raw text is: Vol. 5, No. 1                                 Boise, Idaho                                January, 1962

Supreme Court Holds
Memorial Services Honoring
Deceased Members
The annual Supreme Court Memorial
Service honoring all deceased members
of the Bar of the past year was held in
the Supreme Court chambers on January
the 8th.
The ceremony was opened by The
Honorable E. B. Smith, Chief Justice.
The invocation and benediction were
given by the Very Rev. David Blackaller
of St. Michael's Cathedral in Boise.
The resolution drafted by the commit-
tee composed of Frank Davison, Chair-
mani, Grant Ambrose and Glenn E. Ban-
delin was read by Mr. Ambrose.
Paul G. Eimers of Grangeville gave
the Memorial Address.
Also appearing on the program were
musical selections by the B.J.C. String
The services were in memory of the
following deceased members of the Idaho
Bar who passed away during 1961:
San Mateo, California
A. L. MERRIL, Pocatello, Idaho
WRIGIIT A. STACY, Boise, Idaho
Rexburg, Idaho
CARL, A. BURKE, Boise, Idaho
CLARENCE. T. WARD, Boise, Idaho
Idaho Falls, Ida1ho
Nampa, Idaho
I. IVAN JENSEN, Shelley, Idaho
GEORGE DONART, Weiser, Idaho
JOHN R. KEENAN, Twin Falls, Idaho
JAMES L. BOONE, Boise, Idaho
Boise, Idaho
Stilt l,ake City, Utah

Internal Revenue Adopts
New Procedure On
.... Federal Forms

On Wednesday, December 20, E. B.
Smith, of Boise, was installed as Chief
Justice of the Ilaho Supreme Court in
ceremonies held in the Court Chambers
at Boise.
The oath was administered by C. J.
Taylor, the retiring Chief Justice. Frank
Davison of Boise, representing the Bar,
gave a resume of the new chief justice's
qualifications for the office, and also
spoke concerning the distinguished serv-
ice Judge Smith has given the Bar and
.Judiciary of the State of Idaho.
.Judge Smith was admitted to the Ida-
ho Bar in 1923, and practiced in Boise
until 1954 at which time he was ap-
pointed to the Supreme Court Bench. Ile
is currently serving the six-year term to
which lie was elected in 1956. Through-
out his career he has been a devoted
worker in his profession, having served
as president of tile Idaho State Bar and
for many years the delegate from Idaho
to the Board of Governors of the Ameri-
can Bar Association, a position he now
holds, in addition to various committee
assignments including the Professional
Ethics Committee of the ABA.

With the government utilizing clec-
tronic accounting machinery more ex-
tensively each year to process the huge
volume of federal tax returns, we are
again calling your attention to some
problems in which we must ask your
good understanding and cooperation.
FORMS - An increasing number of tax
forms are now mailed direct to all tax-
payers who have previously filed these
returns, already pre-addressed and/or
pre-punched and/or pre-numbered for
mass-processing by the high speed elec-
tronic machinery:
Form 940 Jmployer's Annual Federal
Unempldyment Tax Return
Form 941 Employer's Quarterly Fed-
eral Tax Return
Form 942 Emp~loyer's Quarterly Tax
Return for Household Employees
Form 943 Employer's Tax Return for
Agricultural Employees
Form 720 Quarterly Federal Excise
Tax Return
Form 450 Depositary Receipt for Fed-
eral Employment Taxes*
Form 537 Depositary Receipt for Fed-
crallExcise Taxes*
Form 10410A  Individual Income Tax
Return (card form)
Per Circular E - Employer's Tax
(;iide, page 9, these pre-addressed forms
should be used for your clients. If the
pre-addressed form is lost, a new one
hearing the individual account number
should be requested from this office if
sufficient time remains before the filing
date. If it is necessary to use a blank
form not pre-addressed, it must show the
employer's name and identification num-
ber exactly as they appear on previous
returns. Otherwise, such blank forms
are intended only for new employers, for
their first returns. Therefore, only a
very limited sup)ly of extra hinks are
(Continued on Page 2)

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