Can a lawyer state 'Tax Practice Exclusive' or a list of exclusive tax practices on his card or letterhead?

Plain-English summary

The inquiry asked whether it would violate the Canons of either the Texas Bar or the American Bar for a lawyer to use a card or letterhead reading "John Q. Public, Counselor and Attorney at Law, Tax Practice Exclusive," or one reading "State and Federal Income, Estate and Inheritance Tax Practices (Exclusive)."

The Committee unanimously took the view that the question was covered by part 1 of Opinion 52, released in May 1952, and that the use of either card or letterhead would not violate any of the Canons of Ethics (10-1).

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 restrictions the opinion applies predate 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 used here has since been substantially narrowed; the communication of fields of practice is now addressed by ABA Model Rule 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 Treat this page as historical context, not current guidance.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 print "Tax Practice Exclusive" on his letterhead under this opinion?

A: Yes. The Committee held that the described card or letterhead would not violate the Canons (10-1).

Q: On what basis did the Committee reach that result?

A: It treated the question as covered by part 1 of Opinion 52, released in May 1952.

Background and rules framework

The opinion interprets former Texas Canons 39 (professional cards) and 42, applied to a card or letterhead designating an exclusive tax practice. The modern analogs are ABA Model Rule 7.4 (communication of fields of practice) and Model Rule 7.1.

Citations and references

Rules of Professional Conduct:

• MR 7.4 (communication of fields of practice and specialization), as the modern analog
• MR 7.1 (communications concerning a lawyer's services)
• Texas Canon 39 (professional cards)
• Texas Canon 42

Other opinions cited:

• Texas Ethics Opinion 52 (part 1), released May 1952: controls the card/letterhead question

See also

• TX Ethics Op. 112: Specialty Announcement in Administrative and Labor Law
• TX Ethics Op. 98: "Personal Injury Lawyer" on a Professional Card
• TX Ethics Op. 96: Newspaper Advertisement of Legal Services

Source

• Landing page: https://www.legalethicstexas.com/resources/opinions/opinion-77/
• Original PDF: https://tcle-web.s3.amazonaws.com/public/documents/Opinion_77.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 of either the Texas bar or the American Bar for a lawyer to use a card or letterhead in the following form:

John Q. Public, Counselor and Attorney at Law
Tax Practice Exclusive
(Address)
(City)
John Q. Public, Counselor and Attorney at Law
State and Federal Income, Estate and Inheritance Tax Practices
(Exclusive)
(Address)
(City)

18 Baylor L. Rev. 229 (1966)

PROFESSIONAL CARDS - LETTERHEADS - NOTICE OF SPECIALIZED LEGAL SERVICE
An attorney may carry on his professional card or letterhead "Tax Practice Exclusive," or "State and Federal Income, Estate and Inheritance Tax Practices (Exclusive)."

Canons 39, 42.

It is the unanimous view of the committee that the above question is covered by part 1 of Opinion 52 which was released in May, 1952 and that the use of a card or letterhead such as 1. and 2. above quoted would not be a violation of any of the Canons of Ethics. (10-1)

Tex. Comm. On Professional Ethics, Op. 77 (1953)