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Taxation-Federal

University of Michigan Law School

Contempt of court

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Attorneys -Taxation - Unauthorized Practice Of Income Tax Law By Certified Public Accountants, Charles D. Bell S. Ed. Apr 1949

Attorneys -Taxation - Unauthorized Practice Of Income Tax Law By Certified Public Accountants, Charles D. Bell S. Ed.

Michigan Law Review

The accepted law in the United States is that laymen may not engage in the practice of law. However, the enigma of what constitutes the practice of law has plagued laymen, lawyers and the courts for many years. Attempts to find the answer have engendered intense friction between various professional groups, each arguing that its jurisdiction extends further than the other admits. The greatest animosity has developed between lawyers and certified public accountants in the dispute as to their respective functions in the income tax field.