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Vol. 62
No. 8
February
1969
THE INCORPORATED LAW SOCIETY
OF
President
EUNAN McCARRON
IRELAND
Vice-Presidents
JAMES R. C. GREEN
JAMKS W. O'DONOVAN
Secretary
ERIC A. PLUNKETT
Assistant Secretary
JOSEPH G. FINNEOAN
CONTENTS
Meetings of the Council ................
The Future of the Profession—I ....
Classified Telephone Directory .......
European Integration ...................
Summer Course in American Law
.
Kerry Law Society ......................
Correspondence
.........................
Estate Duty Forms .......................
Pension, Sickness and Accident
Insurance Scheme
....................
Statutes of the Oireachtas, 1968
.....
Cases of the Month .......................
Book Reviews
.............................
The Registry
.............................
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MEETING OF THE COUNCIL
12th December 1968
The President in the chair, also present Messrs
Desmond J. Collins, R. J. Walker, Peter D. M.
Prentice, Gerard M. Dovle, Desmond Moran,
Robert McD. Taylor,
James W. O'Donovan,
Gerald Y. Goldbcrg. George A. Nolan, Thomas
Jackson Jnr., Francis J. Lanigan, James R. C.
Greene, Daniel J. O'Connor. Peter E. O'Connell,
John B. Jermyn, Joseph L. Dundon, Bruce St. J.
Blake,
John Maher, Richard Knight, Rory
O'Connor, John J. Nash, Augustus Cullen, Wil
liam A. Osbornc, Patrick G. Moore, John Carrigan,
Bernard J. Carroll, Patrick Noonan, Walter Beatty,
Thomas J. Fitzpatrick, William M. Cahir, Gerald
Hickey.
Income Tax Act, 1967
There have
recently been
incidents
in which
inspectors of taxes required solicitors to disclose
the interest received on behalf of clients where
moneys are he!d by the solicitors on joint deposit
accounts. The view taken by the Society is that
members should decline to answer such questions
and this view is based on the decision of the New
Zealand Court of Appeal in Inland Revenue v
West Walker and also on the basis of the reply
given by
the Minister for Finance
to Deputy
Sweetman to a question raised in the Dxil on the
passing of the Finance Bill, 1963, and reported
in the Society's
Gazette,
July 1963. See also Mem
bers Handbook, 1968 edition, Opinion DR59 (1).
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