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Full-Text Articles in Legal Ethics and Professional Responsibility
Committee Opinions And Treasury Regulation: Tax Lawyer Ethics, 1965-1985, Michael Hatfield
Committee Opinions And Treasury Regulation: Tax Lawyer Ethics, 1965-1985, Michael Hatfield
Articles
This first section of the Article highlights the themes and tones of the 1945-1965 tax ethics literature, and then provides the political context and an overview of the legal changes in 1965-1985 that frame the tax ethics literature of that period. Section II begins in 1965, documenting the history of the first Formal Opinion (Opinion) on tax lawyer ethics issued by the American Bar Association's (ABA) Committee on Ethics and Professional Responsibility (PR Committee), which after considerable criticism in the ensuing years was substantially revised by a second Opinion in 1985. Section III is focused on 1980-1985, investigating the first …
Ethics Issues In Representing Intergovernmental Entities, Hugh D. Spitzer
Ethics Issues In Representing Intergovernmental Entities, Hugh D. Spitzer
Articles
The creation and operation of intergovernmental entities raise special professional responsibility issues for the lawyers involved in the formation and the long-term activities of multi-governmental bodies. It is particularly important for attorneys to pay attention to conflicts of interest that arise from giving simultaneous assistance to several governments, or from representing one entity in negotiations with other governments the attorney or firm represents. This paper briefly reviews various categories of interlocal entities in Washington State, as an example. It points out the distinctly different dynamics during the formation period and the operations period of an intergovernmental body. It then analyzes …