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GAZETTE
APRIL. 1984
Correspondence
People
The Editor,
27th April, 1984
Law Society Gazette,
Blackhall Place,
Dublin 7.
Dear Sir,
Capital Taxes — Estate Duty Division
The Estate Duty division of Capital Taxes Branch has
moved from Osmond House, Ship Street, to Exchange
House, Exchange Street Upper, Dublin, 2. This is located
off Lord Edward Street and is, in effect, opposite the gate
of the Upper Yard at Dublin Castle. The telephone
number of 01-710277 (extensions 18 or 24).
The Estate Duty division deals only with cases of death
prior to 1 April, 1975 in such matters as assessment of
Estate Duty on Inland Revenue Affidavits or Accounts
and issue of Certificates of Discharge. Cases of deaths
from 1 April, 1975 onwards continue to be dealt with by
the Capital Acquisitions Tax division in Dublin Castle to
whom Inland Revenue Affidavits, Returns, etc., for cases
from 1 April, 1975 onwards should be sent. The collection
side of Estate Duty is still situate in Dublin Castle under
the general collection division of Capital Taxes.
Correspondence in all Estate Duty matters should
continue to be addressed to Dublin Castle.
Yours sincerely,
L. Walsh,
Principal Officer,
Capital Taxes Branch,
Dublin Castle.
After 20 years of practising law, Kim Pearman wanted
to sink his teeth into something different. He hit on
LawDogs, a food stand serving "liens 'n' franks".
"My legal practice had gotten away from the streets
and I missed the contact with people," explained the 44-
year-old former deputy district attorney in Hollywood,
California. "I wanted something that wasn't too compli-
cated and I got the idea of a hot dog stand with a legal
theme."
He opened the first LawDogs stand in Van Nuys in
December 1982 and has since branched out to Arletaand
Los Angeles, where LawDogs operates in the shadow of
the courthouse and city hall. He hopes to have 40 stands
by next year, if for no other reason than to provide
summer jobs for his friends' children.
On certain nights Pearman or an associate conducts
free legal clinics at the hot dog stands, often drawing 50 to
75 people seeking advice. "Many lawyers take themselves
too seriously and this atmosphere takes the mystical
seriousness out of it. It brings more people into the legal
system," said Pearman.
The hot dog stands' legal theme carries over to the
menu. It offers the Plaintiff Dog (nothing on it), the Jury
Dog (with mustard), the Police Dog (sauerkraut) and the
Judge Dog (chili sauce).
LawDogs sells more than 1,200 pounds of wieners each
week, the third largest volume in the country, and so far
there has been not a single negative ruling, Pearman said.
"Even the judges ask me how business is going." If you
have a hungry judge presiding, the wiener takes all.
Reprint from the
American Bar Association Journal,
January 1984.
STATIONERY OFFICE
1984 Subscription Rates
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can be subscribed to.
Reprimanded for
Cold Court Rooms
Donegal Co. Council Estimates have provided £34,340
for the maintenance of Courts and £ 16,683 for the holding
of Coroners Courts.
When Clr. Harry Blaney observed at the Council's
Estimates meeting that this was an increase of £5,500 on
last year's revised estimates, he was told by the County
Manager that the Council had been reprimanded by the
Department of Justice over a complaint by the District
Justice, John F. Neilan, who had refused to sit at Raphoe
Court on one occasion because of the coldness of the
premises.
Clr. Susan McGonagle said it should be up to the
Department of Justice to take care of Courts.
(Extract from the 'Donegal Democrat' of Friday, 13th
April, 1984.)
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