Evening star., 1939-03-26
zoo Members Of Bal
.Analyze U. 5. Tax
Procedure Plans
!, Trdynor and Logon
Proposals Are Given
! Particular Attention

Concerning themselves with the
broad objective of improving and
expedting Federal tax procedure.
mora than 200 members of the
American Bar Association conduct
ed q clinical analysis" yesterday
afternoon at the Mayflower Hotel
Of some half dozen proposals for ac-
complishing this purpose.
Particular consideration was given
during the session to two pending
suggestions, one being the so-called
Traynor plan for revising admins
trative, and judicial procedure in tax
cases and the other being the plan
Of Senator Logan, Democrat, of
Kentucky, for the establishment of
4 court of appeals for administra-
ton.
Standing as proponent of the plan
devised by Prof. Roger j. Traynor
Of the University of California was
Stanley S. Surrey, assistant legis-
lative counsel of the Treasury De-
partment, who explained that prin-
cipal administrative revisions con-
templated would be greater imple-
mentation of the conference proceed
ure between Government and the
taxpayer. On the judicial side, it
was suggested that the Board of Tax
Appeals be decentraliZed into five
divisions, each to cover a section of
the country, conduct hearings and
return decisions. Appeals then
would be carried to a single court of
appeals to sit in this city with the
next and Anal step being the Su-
preme Court,
Conference Emphasis Favored.
Criticising this program, E. Bar
rett Prettyman, former general
counsel for the District, suggested
that the best solution would be
found in placing greater emphasis
on finding the right answer" in
conference rather than continuing
the present feeling that all the Gov
ernment wants is the greatest pos
sible tax collection in each instance.
To accomplish this Mr.. Prettyman
proposed the sending of pairs of
lawyers and tax experts into the
f1eld, with each duo instructed to
concentrate only on finding a just
solution IN each contest. Such a
plan has been tried and found sue
cessful, he pointed out, with a re-
sultant increase in revenue and
clearing Of the jam of pending con-
flicts.
Support for the Logan plan, now
pending before the Senate in bill
introduced by the Kentuckian. was
voiced by j, E. Sebree, professor of
administrative law at National Uni
versity, who has served as tech
nicsl consultant to the Board of Tax
Appeals.
Litigation Held Encouraged.
Remarking at the increases in
the number OF administrative agen-
cies In our Government, Prof. Sc
bree added:
Due largely to our doctrine of
the separation of powers as con-
strued In relation to administra-
ton, the review of the decisions of
administrative tribunals has been
In the law courts IN our Federal
judicial system. This method of re-
view has not only hindered the de-
velopment of body of public law
to control public administration but
has made possible as many varying
decisions on substantially the same
questions as there are district and
appellate courts. The points Of view
OF the courts and the dicta of the
judges are, to say the least, confus-
Ing and certainly encourage litiga-
ton"
Under the proposal of Senator
Logan . new court would have
jurisdiction over final orders and
decisions of specified list of ad-
ministrative authorities and tribu-
mails. It's judgment would be sub
Ject to review by the Supreme
Court.
Others Speak.
Yesterdays meeting also heard
discussions of tax problems by j.
Louis Monarch of the tax division
Of the Department of Justice; Mil
ton E. Carter, assistant to the COM
missioner of internal revenue, and
Frank j. Wideman former Assist
ant Attorney General.
In DEPRESSION from tax matters,
the group haerd Associate Justice
Justin Miller of the Court of Ap-
peals for the District to advise how
lawyers might "streamline" their
courtroom tactics.
In addition G. Rowland Shaw,
chief of the division of foreign
service personnel at the Depart
ment of State, outlined the quail
f1cations and requirements for ap-
pointment to that service. Among
the essentials, he said, in addition
to q good general education and
effective personality, are plenty of
stamina and a dash of adventurous