ATTORNEYS-PRACTICE OF LAW-PREPARATION OF TAX RETURNS BY LAYMEN

The members of Lowell Bar Association brought a suit in equity to restrain respondents, who are not members of the bar, from holding themselves out as qualified to practice law, and from giving legal advice in respect to liability to pay income taxes and to enjoin the preparation and execution of income tax returns. The facts showed that respondents had advertised, by newspaper and placards, an income tax-service for individuals, including preparation of tax return and "counsel in handling income tax matters should any develop after the official audit by the U.S. Tax Department." The lower court enjoined respondents from advertising their tax service and from making out income tax returns as a regular occupation. Respondents appeal. Held, injunction modified so as to permit respondents to prepare income tax returns, which according to their customary practice were "of the least difficult kind," but affirmed in respect to respondents' undertaking to provide legal counsel in the event of tax disputes with the government.

Lowell Bar Assn. v. Loeb, (Mass. 1943) 52 N.E. (2d) 27.