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Vol. 48
No. 9
March,
1955
ffSJj
THE GAZETTE
o f the
INCORPORATED LAW SOCIETY OF IRELAND
President
T
homas
A. O’R
eilly
V ice-Presidents
Secretary
D
esmond
J. M
ayne
E
ric
A. P
lunkett
J
ohn
J. S
heil
FOR CIRCULATION AMONG MEMBERS
MEETINGS OF THE COUNCIL.
3RD M
arch
: The President in the Chair. Also
present, Messrs. John J . Sheil, Vice-President,
Patrick R. Boyd, George A. Nolan, Niall S. Gaffney,
Henry St. J. Blake, Francis J. Gearty, Christopher
E. Callan, John Maher, Peter E. O’Connell, James
J. O’Connor, Reginald J. Nolan, Joseph Barrett,
Francis X . Burke, William J. Norman, Ralph J.
Walker, Cornelius J. Daly, Arthur Cox, George
G. Overend, John R. Halpin, John Carrigan,
Patrick F. O’Reilly, John J. Nash, Joseph Tyrrell,
Desmond J. Collins, Terence de Vere White,
Sean O hUadhaigh.
The following was among the business transacted:-
Legal Education.
A
report
from the Court o f Examiners submitting
proposed changes in the system o f legal education
was considered and deferred to await replies from
the local Bar Associations to whom the proposals
had been circulated for observations.
District Court Costs.
A
report
from a deputation which was received
by the Minister for Justice was considered. It was
decided that further representations should be
made to the Minister.
Death Duties. Determination o f disputed
questions.
M
embers
o f the Society acted for the trustees o f a
Will of a testator who died domiciled in England.
Under the will the testator’s daughter was entitled
to a life interest in certain property and the capital
would on the daughter’s death become part of
the estate. The life tenant sold her life interest to
the residuary legatee and the English Revenue
Commissioners agreed that no death duty would be
payable on the death o f the life tenant provided
that she survived for 5 years. The Irish Estate
Duty Office then claimed that the will created an
Irish trust and that claims both for estate and
succession duty would arise on the life tenant’s
death. The claim for estate duty would cease after
the expiration o f 3 years but the succession duty
claim would continue until the death o f the life
tenant.
The trustees were advised by counse
1