Ethics Opinion 2EG: Withdrawn (Tax Expert, 07/31/53)

The Committee has been asked to consider the propriety of using the imprint "Tax Expert" on the office door and business cards and other stationery used by an attorney.

The Committee is of the opinion that such usage is improper and that Opinion No. 175 of the Committee on Professional Ethics and Grievances of the American Bar Association is controlling. This Opinion reads in part as follows:

We are of the opinion that it is not permissible to include in a simple professional card language indicating that the lawyer restricts his practice to any particular class of work not generally recognized as a specialty. Obvious examples of the latter are "Admiralty" and "Patents, Trademarks, and Copyrights." Any class of work which the average lawyer is equipped and willing to handle cannot be said to be a specialty despite the fact that a lawyer may restrict himself to such a class of work and acquires an unusual degree of proficiency and experience in handling the same. Any specification of particular types of work necessarily carries an inference that unusual ability or experience is asserted and consequently noticed or advertised. The fact that the motive may be to obviate the necessity of refusing other types of work does not avoid the inference. . . .