Book Review:
L. Ray Patterson, Tax Shelters for the Client—Ethics Shelters for the Lawyer (reviewing Bernard Wolfman and James P. Holden’s Ethical Problems in Federal Tax Practice), 61 TEXAS L. REV. 1163 (1983).
 

Abstract:
Patterson reviews Ethical Problems in Federal Tax Practice, which uses cases, ABA ethics opinions, law review articles, and other writings to evaluate the ethical problems facing tax lawyers. Patterson summarizes the primary ethics opinions regarding tax and acknowledges that the lawyer self-interest in the tax field makes a treatment of ethics and tax useful. He concludes, however, that Ethical Problems is premature because the field of legal ethics has not developed enough to apply it to a specific legal discipline.