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1999

Taxation-Federal Estate and Gift

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Tax Lawyers, Ethical Obligations, And The Duty To The System, Watson May 1999

Tax Lawyers, Ethical Obligations, And The Duty To The System, Watson

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Perhaps the most elusive area of law is that of legal ethics. While the term itself is easy to define,' the subject all but defies codification because ethics, or morals (the terms are interchangeable), cannot be encapsulated by or in law. This is because law, in general, contains its own standard of validity on which there is usually clear societal consensus. For example, murder, rape, and theft are morally repugnant universally. Hence, punishment for any of these offenses does not impinge upon religious or individual autonomy because there is no ethical freedom to choose whether or not to engage in …