181 Misc. 632 | N.Y. Sup. Ct. | 1943
The petitioning Bar Association, asserting that respondents unlawfully practice or assume to practice law, makes application herein for an order punishing them as for a criminal contempt of this court (Judiciary Law, § 750, subd 7) or in the alternative for an order perpetually restraining such conduct. (Judiciary Law, § 88, subd. 2; People ex rel. Bennett v. Laman, 277 N. Y. 368; Matter of New York County Lawyers Assn. v. Epter, 178 Misc. 907.)
Respondent Standard and Poor’s Corporation is engaged purely in statistical research and does not appear to have participated in the acts complained of here. It is made a party solely by reason of a controlling stock interest in respondent Standard Tax and Management Corporation. The latter was originally organized to render pay-roll and social-security statistical services. Later it expanded its activities by inaugurating a so-called “ supervisory service ” to which subscribers were procured by the solicitation of salesmen and by circulars advertising glowing prospects of “ large tax savings ” through this respondent’s “ definite recommendations ”. The service was largely conducted by correspondence but also included monthly personal conferences or consultations. Additional consultations might be had upon payment of a fee. The court finds that in the course of its activities this respondent freely gave specific advice and rendered opinions to its subscribers, based on a study of their individual problems, to effect compliance with existing tax laws and to take advantage of possible tax savings thereunder. The scope of respondent’s activities included recommendation of modification of contracts, interpretation and analysis of laws, decisions of the courts and rulings of government departments, preparation of legal clauses for con
Thus the necessity of protecting the public from the evils of the practice of law by unqualified persons, reiterated time and again by statute and judicial rule, is here again evident. An unbending public policy wisely limits the practice of law to those specially trained and examined therein, subject to the control, regulation and discipline of the courts and with the duty of loyalty to the client alone. In this day of the mushroom
In view of the foregoing, the application is denied with respect to respondent Standard and Poor’s Corporation and is granted to the extent of perpetually restraining respondent Standard Tax and Management Corporation from further engaging in the practices described herein and more fully set out in the petition.
Settle order in accordance herewith.