Can a tax lawyer run a newspaper ad and mail cards announcing his former Treasury and accounting-firm tax roles and his tax specialty?

Plain-English summary

The inquiry asked whether two communications by a Texas attorney violate the Canons: a newspaper advertisement announcing the re-opening of his law offices, stating he was formerly of the tax staff of a named accounting firm and specializes in income, estate, gift, and excise taxation and estate and trust planning; and a similar announcement card, distributed to both lawyers and non-lawyers, adding that he formerly served with the U.S. Treasury Department in Washington. The Committee concluded that both are improper (8-0).

The Committee was unanimous that both the newspaper advertisement and the distribution of the announcement card violate Canons 24 and 39. It noted that such newspaper announcements had been condemned in Opinions 5, 40, 60, 68, and 169, that the card's distribution is not sanctioned by Canon 42, and it cited Opinions 15, 72, and 96 and ABA Opinions 251, 228, and 238-A.

Currency note

This opinion was issued in 1958, under the former Texas Canons of Ethics, which the Texas Disciplinary Rules of Professional Conduct replaced effective January 1, 1990. It also predates Bates v. State Bar of Arizona, 433 U.S. 350 (1977), which loosened categorical advertising restrictions, though prohibitions on solicitation were not eliminated. Subsequent rule amendments or later opinions may have changed the analysis. Treat this page as historical context, not current guidance. Verify against current rules before relying on any specific rule, deadline, or requirement mentioned here.

Common questions

Q: Can a lawyer run a newspaper ad announcing he specializes in tax?

A: The Committee held the newspaper advertisement improper, in violation of Canons 24 and 39, consistent with Opinions 5, 40, 60, 68, and 169 condemning such announcements.

Q: Can he mail an announcement card touting his former Treasury and accounting-firm roles?

A: No. The Committee held the card's distribution improper and not sanctioned by Canon 42, and a violation of Canons 24 and 39.

Q: Did sending the card only to lawyers make a difference?

A: The card was distributed to both lawyers and non-lawyers; the Committee found the distribution improper and not within Canon 42's permitted card uses.

Background and rules framework

The opinion interprets former Texas Canons 24 (advertising and solicitation), 39 (announcement cards and permitted listings), and 42 (professional cards). The modern analogs are ABA Model Rules 7.1 (communications concerning a lawyer's services) and 7.4 (communication of fields of practice and specialization).

Citations and references

Rules of Professional Conduct:

• MR 7.1 (communications concerning a lawyer's services) and MR 7.4 (fields of practice and specialization), as the modern analogs
• Texas Canons 24, 39, and 42 (former canons on advertising and cards)

Other opinions cited:

• Texas Opinions 5, 40, 60, 68, 169 (newspaper announcements); 15, 72, 96
• ABA Opinions 251, 228, and 238-A

See also

• TX Ethics Op. 191: Bold-Face Phone Directory Listings
• TX Ethics Op. 209: Former AUSA Title on an Announcement Card
• TX Ethics Op. 199: Self-Laudatory Announcement Card

Source

• Landing page: https://www.legalethicstexas.com/resources/opinions/opinion-192/
• Original PDF: https://tcle-web.s3.amazonaws.com/public/documents/Opinion_192.pdf

Original opinion text

Reproduced from the official source for research purposes. The linked source is authoritative.

QUESTION PRESENTED

Is the publication of the following advertisement in a newspaper by a Texas attorney a violation of the Canons of Ethics:

JOHN DOE
Attorney at Law
Formerly of the Tax Staff of [ ] Accounting Firm
Announces the re-opening of offices for the practice of law
Specializing in the field of income, estate, gift and excise taxation including estate and trust
planning
[ ] Building Telephone [ ]
[ ], Texas

Is the distribution by a Texas lawyer, both to lawyers and persons who are not lawyers, of the
following announcement card a violation of the Canons of Ethics:

JOHN DOE
Attorney at Law
Formerly of the Tax Staff of [ ] Accounting Firm and formerly [ ]U. S. Treasury
Department, Washington, D. C.
Announces the opening of offices for the practice of law specializing in the field of income,
estate, gift and excise taxation including estate and trust planning
[ ] Building Telephone [ ]
[ ] , Texas

18 Baylor L. Rev. 284 (1966)

SOLICITATION - PROFESSIONAL LISTING - NEWSPAPER ADVERTISEMENT
A newspaper advertisement that an attorney formerly serving on the tax staff of an accounting firm is now engaged in private practice, specializing in tax matters, is improper.

SOLICITATION - PROFESSIONAL CARDS
Distribution of a professional card to both lawyers and laymen, announcing that an attorney formerly serving with the U. S. Treasury Department and on the tax staff of an accounting firm is now engaged in private practice, specializing in tax matters, is improper.

Canons 24, 39, 42.

The committee is of the unanimous opinion that both the insertion of the advertisement in the newspaper and the distribution of the announcement card constitute violations of Canons 24 and 39. Such announcements in newspapers have been condemned as being in violation of the Canons of Ethics in this Committee's Opinions Nos. 5, 40, 60, 68 and 169. Such distribution of the announcement card is not sanctioned by Canon 42. (See also Opinions 15, 72, 96; ABA Opinions 251, 228 and 238-A.) (8-0.)

Tex. Comm. On Professional Ethics, Op. 192 (1958)