NOT COMPLETED
ATTORN. - Black's 3rd
In Feudal Law
To turn over; to transfer to another money or goods; to assign to some particular use or service. Kennet, Paroch. Antiq. 283; 2 Bla. Comm. 288; Littleton § 551; 1 Spence, Eq. Jur. 137; 1 Washb. R. P.28, n.
Where a lord aliened his seigniory, he might, with the consent of the tenant, and in some cases without, attorn or transfer the homage and services of the latter to the alienee or new lord. Bract. fols. 81b, 82.
In Modern Law
To consent to the transfer of a rent or reversion. To agree to become a tenant to one as owner or landlord of an estate previously held of another, or to agree to recognize a new owner of a property or estate and promise payment of rent to him. Obermeier v. Mattison, 98 Or. 195, 193 P. 915; Hurley v. Stevens, 220 Mo. App. 1057, 279 S. W. 720, 722.
ATTORNARE. - Black's 3rd
In feudal law. To attorn; to transfer or turn over; to appoint an attorney or substitute.
ATTORNARE REM. - Black's 3rd
To turn over money or goods, i. e., to assign or appropriate them to some particular use or service.
ATTORNE. - Black's 3rd
L. Fr. In old English law. An attorney. Britt. c. 126.
ATTORNEY. - Black's 3rd
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BAR. - Black's 3rd
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BAR ASSOCIATION. - Black's 3rd
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CLIENS. - Black's 3rd
Lat. In the Roman law. A client or dependent. One who depended upon another as his patron or protector, adviser or defender, in suits of law and other difficulties; and was bound, in return, to pay him all respect and honor, and to serve him with his life and fortune in any extremity. Dionys. ii. 10; Adams, Rom. Ant. 33.
CLIENT. - Black's 3rd
A person who employs or retains an attorney, or counsellor, to appear for him in courts, advise, assist, and defend him in legal proceedings, and to act for him in any legal business. McCreary v. Hoopes, 25 Miss. 428; McFarland v. Crary, 6 Wend. (N. Y.) 297; Cross v. Riggins, 50 Mo. 335. It should include one who disclosed confidential matters to attorney while seeking professional aid, whether attorney was employed or not. Sitton v. Peyree,117 Or. 107, 241 P. 62, 64.
CLIENTELA. - Black's 3rd
In old English law. Clientship, the state of a client; and, correlatively, protection, patronage, guardianship.
NISI PRIUS. - Black's 3rd
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Attorneys and Income Taxes (from e-mail on PersonalOdyssey@yahoogroups.com)
I have often wondered why there were not more lawsyers in the truth in taxation movement. A friend last week showed to me a citation in my Corpus Juris Secundum (CJS) under Attorneys:
"We will not seek to create an exception or attempt to distinguish a failure-to-file-income-tax-returns proceeding on the question of moral turpitude. Rather, we hold that the failure to file income tax returns represents a violation of a lawyer's oath of office and further represents a violation of the Code of Professional Responsibility, and that it will be the subject of disciplinary proceedings." Application for Discipline in re James E. Bunker, 294 Minn. 47, 199 N.W.2d 628.
"By his conduct, Adams has violated several of the Rules of Professional Conduct and Rules for. Lawyer Disciplinary Enforcement. The .evidence overwhelmingly demonstrates ... (2) failure to pay federal income taxes, or filed late tax returns for 1989, 1990, and 1991, and failure to file federal tax returns for 1994; 1995, and 1996; ... and Rule 8.4 (all subsections of misconduct)." Matter of Godbold, 336 S.C. 568, 521 S.E.2d 160 (1999)
"The term "serious crime" shall include any felony and any lesser crime a necessary element of which, as determined by the statutory or common law definition of such crime, involves improper conduct as an attorney, interference with the administration of Justice, false swearing, misrepresentation, fraud, willful failure to file income tax returns, deceit, bribery, extortion, misappropriation, theft, or an attempt or a conspiracy or solicitation of another to commit a serious crime." In re Weisensee, 1975, S.D., 224 N.W.2d 830
"We are compelled to conclude that failure to file a federal income tax return, which is a misdemeanor, but which violation in reality turns out to be a second violation and also a violation of a condition of his probation, and the wrongful claiming of ineligible dependents, constitute actions involving moral turpitude for which a suspension from the practice of law is warranted." Matter of Fosaaen, 234 N.W.2d 867, 869 (N.D. 1975)
"The intentional violation of the tax laws is also a violation of Canon 32 of the Canons of Professional Ethics of the American Bar Association. Governments cannot operate effectively unless their revenue laws are obeyed. Such a violation of the tax laws by an attorney is a matter of serious concern because he necessarily must advise clients with respect to their obeyance of such laws. Furthermore, the legal profession is one which is peculiarly charged with the administration of our laws and therefore it is incumbent upon lawyers to set an example for others in observing the law. The intentional failure to file income tax returns evinces an attitude on the part of the attorney of placing himself above the law. Such an attitude does not befit a lawyer." STATE WISCONSIN v. ROLLAND R. ROGGENSACK, 19 Wis. 2d 38, 119 N.W.2d 412
"Convictions for willful failure to file income tax returns have received diverse treatment by this Court and have resulted in a variety of sanctions. The question concerning such convictions usually centers on whether moral turpitude or dishonesty or fraud is involved. In cases where the attorney's failure to file was motivated by a desire to deprive the government of income to which it was rightfully entitled we have held that deceit and moral turpitude were involved and ordered disbarment." See Attorney Grievance Commission v. Barnes, 286 Md. 474, 408 A.2d 719 (1979); Rheb v. Bar Ass'n of Baltimore, 186 Md. 200, 46 A.2d 289 (1946).
"The evidence shows that respondent has been fully co-operating with those in charge of the Internal Revenue Service in an endeavor to ascertain the correct amount of tax he owes for the years involved and that he intends to pay the full amount thereof, together with penalties and interest assessed against him, when that amount has been established. There is no evidence before us that respondent has ever breached his duty as a lawyer nor is there any evidence that he has ever been guilty of any other wrongdoing as a private citizen. In view of the facts herein set forth, and all the circumstances disclosed by the record relating thereto, we think the ends of justice will be properly served by suspending respondent from the further practice of law, . . " State ex rel. Nebraska State Bar Ass'n v. Fitzgerald, 165 Neb. 212, 219, 85 N. W. (2d) 323 (1957)