The Gazette 1952-1955

Vol. 48 No. 9

March, 1955

ffSJj THE GAZETTE o f the INCORPORATED LAW SOCIETY OF IRELAND

President T homas A. O’R eilly

V ice-Presidents

Secretary

D esmond J. M ayne J ohn J. S heil

E ric A. P lunkett

FOR CIRCULATION AMONG MEMBERS

District Court Costs. A report from a deputation which was received by the Minister for Justice was considered. It was decided that further representations should be made to the Minister. Death Duties. Determination o f disputed questions. M embers o f the Society acted for the trustees o f a Will of a testator who died domiciled in England. Under the will the testator’s daughter was entitled to a life interest in certain property and the capital would on the daughter’s death become part of the estate. The life tenant sold her life interest to the residuary legatee and the English Revenue Commissioners agreed that no death duty would be payable on the death o f the life tenant provided that she survived for 5 years. The Irish Estate Duty Office then claimed that the will created an Irish trust and that claims both for estate and succession duty would arise on the life tenant’s death. The claim for estate duty would cease after the expiration o f 3 years but the succession duty claim would continue until the death o f the life tenant. The trustees were advised by counse 1

MEETINGS OF THE COUNCIL. 3RD M arch : The President in the Chair. Also present, Messrs. John J . Sheil, Vice-President, Patrick R. Boyd, George A. Nolan, Niall S. Gaffney, Henry St. J. Blake, Francis J. Gearty, Christopher E. Callan, John Maher, Peter E. O’Connell, James J. O’Connor, Reginald J. Nolan, Joseph Barrett, Francis X . Burke, William J. Norman, Ralph J. Walker, Cornelius J. Daly, Arthur Cox, George G. Overend, John R. Halpin, John Carrigan, Patrick F. O’Reilly, John J. Nash, Joseph Tyrrell, Desmond J. Collins, Terence de Vere White, Sean O hUadhaigh. Legal Education. A report from the Court o f Examiners submitting proposed changes in the system o f legal education was considered and deferred to await replies from the local Bar Associations to whom the proposals had been circulated for observations. The following was among the business transacted:-