Martin, James W.

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University of Kentucky

Kentucky Law JournalVolume 41 | Issue 2 Article 111952Handbook on Tax Techniques edited by J. K.LasserJames W. MartinUniversity of KentuckyFollow this and additional works at: https://uknowledge.uky.edu/kljRight click to open a feedback form in a new tab to let us know how this document benefitsyou.This Book Review is brought to you for free and open access by the Law Journals at UKnowledge. It has been accepted for inclusion in Kentucky LawJournal by an authorized editor of UKnowledge. For more information, please contact UKnowledge@lsv.uky.edu.Recommended CitationMartin, James W. (1952) "Handbook on Tax Techniques edited by J. K. Lasser," Kentucky Law Journal: Vol. 41 : Iss. 2 , Article 11.Available at: https://uknowledge.uky.edu/klj/vol41/iss2/11BOOK REVIEWS - ContinuedPloscowe is not alarmed at the supposed "shocking" increase inthe number of psychopathic-sex-offenders. From experience and studyhe deduces that most such abnormal persons are charged with rela-tively minor crimes and are not for the most part degenerate sex fiendswho are potential killers. Here he astutely discerns that legislatorshave made the serious non-scientific conclusion "that every personwho does not obtain satisfaction from the normal acts of sexual inter-course is so mentally twisted that he will eventually become a killer."The summary of this problem we would place among the finest writ-ing on the subject of personality disorganization and the law.Judge Ploscowe has received mixed plaudits for his publication. Heis given a sort of reverse compliment by those who do not like his book.They claim that he is so liberal that he encourages libertines andwould liberate millions of others who are similar to Kinsey's fivethousands. To these legalistic reactionaries the volume is almostworthy of suppression. Others think of the treatise as Roscoe Poundwho has written an introduction. To them and your reviewer this isa much needed prolegomenon to a series of volumes on the specificswhich this pioneering study has brought to our attention. There needto be conferences, agencies, and "even a ministry of justice, or itsequivalent, in all our lawmaking jurisdictions."JAMES W. GLADDENUniversity of KentuckyHANDBOOx OF TAX TEcmIQuEs. By J. K. Lasser (Ed.). New York:Prentice-Hall, 1952. Pp. v, 1225.This third reprint of a book first published a year ago deservesthe attention of tax practitioners in both the legal and the accountingareas. Lawyers who devote only a part of their time to taxation willfind especially helpful this product of 61 of the country's leading taxpractitioners. The plan of presentation is based on providing taxcounsel the best possible basis for advising clients as to the avoidanceof unnecessary federal taxes. The 61 chapters each deal with oneof the frequently recurring problems encountered by the authors intheir practice. Each author prepared an actual check-list of wise taxpolicies to meet the situations encountered frequently in business andprofessional operation. Each then undertook an analysis with care-ful documentation of the practices which minimize federal tax liability.BOOK REVIEWS - ContinuedThe danger a general attorney encounters in advising a client onthe basis of an examination of the business-as distinguished from alegal problem as such-is that he will overlook some tax implicationnot apparent on the face of the situation. To meet exactly this diffi-culty this book is organized largely in terms of business activities,rather than in legal categories, so that the danger of such an oversightis greatly reduced for the lawyer who employs it as a handbook. Thisarrangement is made even more effective not only by the copiousdocumentation of the text but also by the carefully selected bibliog-raphy each author's work includes.As in other symposium-type works, the excellence of the severalchapters varies. The selection of collaborators of top-flight standingcombined with good editing has minimized the differentials in qualityand has resulted in little unessential over-lapping. On the whole, thebook is probably more valuable to tax people than a similar one pre-pared by any one of the authors would have been.JAMs W. MAxRNUniversity of KentuckyBureau of Business Research

Handbook on Tax Techniques edited by J. K. Lasser

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Handbook on Tax Techniques edited by J. K. Lasser

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