40 / 328
Co. Limerick;
John Jay, B.A. Mod. (T.C.D.),
83 Pembroke Road, Dublin ; Francis J. O'Mahony,
Inniscarra, Newlands Road, Clondalkin, Co. Dublin ;
James I. Sexton, 100 O'Connell Street, Limerick.
LIST OF NEW MEMBERS FROM
1st AUGUST, 1960, TO 31st JULY, 1961
BERNARD J. CARROLL, City Hall, Cork.
EDWARD J. C. DILLON, 10 Clare Street, Dublin, 2.
F. J. PLUNKETT DILLON, 25 Suffolk Street, Dublin, 2.
JOHN B. M. DOYLE, 25 Suffolk Street, Dublin, 2.
KEVIN J. EARLY, 16 Henry Street, Dublin, i.
KIERAN T. FLYNN, St. Michael's Street, Tipperary.
JOHN J. GORDON, Ballina, Co. Mayo.
DERMOT F. BOUCHIER HAYES, 43 Lower Leeson
Street, Dublin, 2.
GORDON A. HOLMES, 3 Cecil Street, Limerick.
THOMAS JACKSON (Jnr.), n St. Stephen's Green,
Dublin, 2.
HUMPHREY P. KELLEHER, 31 South Mall, Cork.
JAMES J. KELLY, Templemore, Co. Tipperary.
Miss SARAH CARMEL KILLEEN, City Hall, Dublin, 2.
THOMAS J. D. LANE, 43 Pearse Street, Dublin, 2.
CECIL ARTHUR LAVERY, 2728, 2oth Ave., Regina,
Saskatchewan, Canada.
JOHN O. LEE, " Anchorville ", Connaught Ave.,
Cork.
LEO J. LOFTUS, Ballina, Co. Mayo.
PATRICK J. B. MADIGAN, Fermoy, Co. Cork.
EDWARD MINOGUE, Claremorris, Co. Mayo.
WILLIAM J. McGuiRE, 6 Foster Place, Dublin, 2.
ALBERT L. O'DEA, Eyre Square, Galway.
RICHARD R. PIERSE, Dunmanway, Co. Cork.
MRS. AINE M. SMITH,
15 Molesworth Street,
Dublin, 2.
DIARMUID P. TEEVAN, 23 Ely Place, Dublin 2.
PROCEEDINGS AGAINST SOLICITOR
By Order of the High Court, dated 23rd June,
1961, on the application of the Society, it was
directed that the name of Joseph Barrett, who
formerly practised at 15 Eustace Street, Dublin, be
struck off the Roll of Solicitors.
COMMITTEE ON IRISH AND
COMPARATIVE LAW
A meeting of a number of lawyers was held at
the Ballymascanlon House Hotel, Dundalk, on
Saturday, i3th May, 1961. It was decided to set up
an informal committee whose membership would be
open to all those who are interested in the subjects
indicated in the name of the committee.
Generally, the object of the committee is
to
promote the comparative study of law in such a way
as to be of benefit to practising and academic
lawyers, and to law students.
In particular, the
committee plans to hold lectures, and to organise
discussions on topics of common interest to lawyers
in both Irish jurisdictions. Also, the committee
hopes that it will be possible to issue publications,
such as the text of lectures, reports of discussions,
and other papers, perhaps in an occasional volume
of Irish legal studies.
(Other possible publications
include a bibliography of Irish legal works, a selec
tion of cases and materials on Irish private law,
and works on Irish law written in a comparative
manner.)
Since the committee's work will cover
two jurisdictions, it will be in a good position to
prepare reports on legal topics for unofficial inter
national bodies concerned with comparative law.
The Rt. Hon. Lord MacDermott, L.C.J., and the
Hon. Conor Maguire, C.J., have kindly Consented
to act as joint presidents of the committee.
The convener will be Dr. A. G. Donaldson,
Cregagh House, Knockbreda Road, Belfast, 6.
The joint treasurers will be Vincent Grogan, Esq.,
M.A., Barrister-at-Law, Statute Law Reform and
Consolidation Office, 3 Merrion Square, Dublin and
Dr. V. T. H. Delany, Faculty of Law, Queen's
University, Belfast, 7.
The ordinary annual subscription will be one
guinea, but for members who are students the
annual subscription will be five shillings.
It is
hoped that the membership of the committee will be
as wide as possible, and the convener and joint
treasurers will be very pleased to hear from those
wishing to take part.
DECISIONS OF PROFESSIONAL
INTEREST
Club subscriptions not deductible.
The Master of the Rolls, Lord Justice Harman and
Lord Justice Donovan dismissed this appeal, begun
on Friday, by a
taxpayer, Mr. Gordon Brown,
Bank Manager, of Ewell, from the decision of
Mr. Justice Danckwerts
(The Times,
i6th November,.
1960 (1961) i W.L.R. 53) holding in favour of the
Crown that £27 by way of subscriptions to the
Devonshire Club and the Royal Automobile Club
paid by the Midland Bank, Ltd. on behalf of the
taxpayer, manager of their Pall Mall branch, were
not expenditure "wholly, exclusively and necessarily"
incurred by the manager in the performance of his
duty, and therefore not allowable as deductions under
Rule 7 of the 9th Schedule to the Income Tax Act,
1952.
The Master of the Rolls said that the language of
rule 7 was of a rigid character. The word " neces
sarily " narrowed
the
scope of any
expenses
deductible.
The appellant himself would never
have suggested that while he was at his club he would
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