Can a lawyer put a 'tax service' card in a newspaper's legal directory, and can professional cards run in a newspaper at all?

Plain-English summary

The inquiry asked whether a lawyer who handles tax matters could place a card in a newspaper's professional directory giving his name, address, and telephone number and adding the words "Tax Service."

The Committee reviewed the history. In Opinion 7 (released 1947) and Opinion 29 (released 1950), the predecessor committee had ruled that a card in a newspaper "Legal Directory" was permissible. That position was contrary to the American Bar's ruling and to the views of certain local bars, so in July 1951 the matter was referred to the State Bar as a whole, which adopted a resolution that the State Bar follow the lead of the American Bar in its revised Canons forbidding publication of the professional card.

Against that background, the Committee held that inserting the words "tax service" in a card in a "Legal Directory" is permissible, but that the action of the State Bar is binding on the Committee and prohibits such cards being published in a newspaper. One member would have allowed the card in a newspaper "Legal Directory." The vote was 8-1. The opinion overrules Opinions 7 and 29 to the extent they conflict.

Currency note

This opinion was issued in 1953, under the former Texas Canons of Ethics, which the Texas Disciplinary Rules of Professional Conduct replaced effective January 1, 1990. The advertising restriction the opinion applies predates Bates v. State Bar of Arizona, 433 U.S. 350 (1977), which held that categorical bans on lawyer advertising violate the First Amendment, so the Canon framework and the State Bar's 1951 ban on newspaper cards used here have since been substantially narrowed; lawyer advertising and the communication of fields of practice are now addressed by ABA Model Rules 7.2 and 7.4. Treat this page as historical context, not current guidance.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: Could a lawyer add "tax service" to a professional card under this opinion?

A: Yes, in a "Legal Directory" the Committee found inserting "tax service" permissible (8-1).

Q: Could that card run in a newspaper?

A: No. The Committee held that the State Bar's 1951 resolution, following the American Bar's revised Canons, bound it and prohibited professional cards being published in a newspaper.

Q: Did this opinion change earlier Texas guidance?

A: Yes. It overrules Opinions 7 (1947) and 29 (1950), which had permitted a card in a newspaper "Legal Directory," to the extent they conflict.

Background and rules framework

The opinion interprets former Texas Canons 6, 24 (solicitation), 39 (professional cards), and 42 (notice of specialized legal service), together with the State Bar's 1951 resolution adopting the American Bar's revised position on newspaper cards. The modern analogs are ABA Model Rule 7.2 (advertising) and Model Rule 7.4 (communication of fields of practice).

Citations and references

Rules of Professional Conduct:

• MR 7.2 (advertising), as the modern analog
• MR 7.4 (communication of fields of practice), as the modern analog
• Texas Canons 6, 24 (solicitation), 39 (professional cards), 42 (notice of specialized legal service)

Other opinions cited:

• Texas Ethics Opinion 7 (1947): overruled to the extent it conflicts
• Texas Ethics Opinion 29 (1950): overruled to the extent it conflicts

See also

• TX Ethics Op. 77: 'Tax Practice Exclusive' on Letterhead
• TX Ethics Op. 72: Listing Practice Areas on a Card
• TX Ethics Op. 96: Newspaper Lawyer Advertisement

Source

• Landing page: https://www.legalethicstexas.com/resources/opinions/opinion-68/
• Original PDF: https://tcle-web.s3.amazonaws.com/public/documents/Opinion_68.pdf

Original opinion text

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

QUESTION PRESENTED

Is it a violation of the Canons of Ethics for an attorney who handles tax matters to insert a card, giving his name, address, telephone number, and adding the words "Tax Service" therein, in the professional directory of a newspaper?

Before stating the opinion of the present committee on the above question, it is deemed advisable to briefly review the history of this matter.

In two prior opinions No. 7 released in 1947 and No. 29 released in 1950, the Texas Committee on the Interpretation of the Canons of Ethics had ruled that a card in a newspaper "Legal Directory" was permissible.

This position was contrary to the American Bar ruling, and was also opposed to the views of local bars in certain cities. Because of this conflict the matter was referred to the State Bar, as a whole, in July 1951, and the following resolution was adopted:

"I move, Mr. President, that the State Bar follow the lead of the American Bar in its revised Canons of Ethics, which would forbid publication of the professional card."

18 Baylor L. Rev. 225 (1966)

PROFESSIONAL CARDS - NOTICE OF SPECIALIZED LEGAL SERVICE - LEGAL DIRECTORIES - NEWSPAPER SOLICITATION
An attorney may insert "tax service" in a professional card in a Legal Directory, but professional cards may not be published in a newspaper. (This opinion overrules Opinions 7 and 29 to the extent they conflict herewith.)

Canons 6, 24, 39, 42.

This committee feels that the insertion of the words "tax service" in a card in a "Legal Directory" is permissible, but is of the opinion that the action of the State Bar is binding on this committee and prohibits such cards being published in a newspaper.

One member of the committee is of the view that the publishing of such a card in a "Legal Directory" of a newspaper is permissible. (8-1)

Tex. Comm. On Professional Ethics, Op. 68 (1953)