The Gazette 1961 - 64

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 34