Book Reviews

This Month's Featured Selections

• Effective Depositions
• Accounting & Finance for Lawyers
• Democracy at Dawn: Notes from Poland and Points East
• The 1040 Handbook: A Guide to Income and Asset Discovery
• Leveraging the Law: Using the Courts to Achieve Social Change
• The Time of the Gypsies

Effective Depositions

By Henry L. Hecht
(Chicago, IL: ABA Litigation Section, 1997).
$110. 784 pgs.

Reviewed by Roger Pettit

In 24 years of practice, I have run across several "how to" books that do not live up to their billing. Just when I had convinced myself to save my money, I had an opportunity to review Henry Hecht's Effective Depositions. Hecht is a trial lawyer turned lecturer at the University of California - Berkeley, School of Law, and is involved with the Practicing Law Institute.

In addition to the chapters authored by him, Hecht has assembled a group of experienced litigators to contribute various sections and chapters depending upon their particular expertise. The result is not so much a practice book as it is a treatise on the subject of preparing for and taking and using depositions. At 695 pages, excluding the helpful indexes, it would be incorrect to refer to Effective Depositions as a handbook nor was it apparently meant to be. All of the chapters are footnoted with the references in the back of each chapter and the discussions are much more detailed both in scope and background with effective illustrations than you would find in a book of checklists. The use of a fictitious civil lawsuit makes the lecture come to life. While the book is set up in treatise format, the writing is entertaining, informative, and sometimes witty.

The book covers the entire subject of depositions from the analysis in Chapter 2 of the importance of a discovery plan through the use of depositions at trial. The coverage is detailed and full of useful practice tips (from the examiner and defender viewpoints) covering the actual taking of depositions, defending depositions, preparing witnesses, and using documents. The book also contains chapters on special subjects, such as videotaping, perjury, and the very informative - especially for younger attorneys - summarizing, indexing, and searching deposition transcripts.

While the appendixes have the obligatory deposition notice and subpoena forms, they also contain helpful guides for novice practitioners in questioning witnesses regarding their knowledge of documents and the scope of their conversations. A list of objections also is provided.

Particularly interesting was the discussion of the tactical use of 30(b)(6) (Fed. R. Civ. P.) not only to secure testimony of corporate witnesses but as a strategy for information-gathering. The chapters on deposing expert witnesses and the proper use of documents at depositions are exceptional in their analysis and importance in the overall context of the litigation.

As with any book published for a nationwide audience, the advice given must be taken within the context of the practitioner's jurisdiction; however, I did not find an undue amount of advice to be contrary to Wisconsin practice.

Many practitioners, including myself, may have The Deposition Handbook by Suplee and Donaldson (Wylie Law Publications, New York). Effective Depositions deals more thoroughly with all of the subjects given its textbook nature, and the practitioner would be happy to have them both. (In fact, Suplee and Donaldson author Chapter 8 of Effective Depositions on "Substantive Preparation of the Witness").

The overall purpose of the book is best summarized by the conclusion to the last chapter:

"In the imaginary, idealized trial, you would never use a deposition. On direct examination, your witnesses would testify eloquently and effectively, never once wavering from their prior, firm grasp of the facts. Nor would you ever impeach a witness with a deposition, because on cross-examination, every hostile witness would readily aver to the story told through your penetrating cross-examination. Down here, though, you will need to use depositions at trial. In the end, the outcome of your trial should depend on how well you prepared for it, on whether you ably took or defended a deposition, and whether you know how and when to use a deposition at trial."

In an ideal world, law school would be four years, rather than three, for those who wished to become litigators and there would be an entire course on the taking of depositions. Effective Depositions would get my vote for the text to be used with that course. The attorney, regardless of sophistication, who spends time with this book will be amply rewarded with insight to the deposition craft.

Accounting & Finance for Lawyers

By Rose Marie L. Bukics and Cynthia M. Urbani
(Newtown Square, PA: Altman, Weil, Pensa, 1998). 347 pgs.
To order, call (610) 359-9900.

Reviewed by Martin A. Blumenthal

This is not a textbook on accounting and finance for the legal profession but rather a guide on setting up and using an accounting system for the solo practitioner or managing partner. For lawyers who cannot balance their own checkbooks (you know who you are), this book will introduce you to the buzz words and issues in the financial management of a law office.

If you are using or thinking about trying QuickenTM or QuickbooksTM for your office, this book would be a great place to start. The authors, both CPAs, in addition to explaining accounting concepts, even suggest various types of income and expense accounts you may want to set up on your software.

This book is not light reading. Be prepared to study it and ask questions of your accounting friends. For example, the material presented on financial analysis is comprehensive. Unfortunately, this area takes a lot of experience to get a feeling for what the numbers tell the reader. (You won't qualify for an MBA after reading this book.)

I would have liked to see the authors discuss the concept of materiality. For example, when certain expenses are paid - such as prepaid insurance or supplies - the theoretically proper way to treat them is to set up an asset, and expense the asset as it is used up. That means someone in the office has to physically count the office supplies at the end of the year and make the appropriate adjustments.

Can we talk? The managing partner will not roll up his or her sleeves and inventory the firm's legal pads and pencils come Dec. 31. Further, even if the firm's total billings are merely $50,000 for the whole year, will a couple of hundred dollars worth of inventoried supplies make a big difference in the net income? Of course not. This is called materiality. The effort to conform to strict theoretical concepts sometimes far outstrips the benefits derived therefrom.

The authors also neglected to discuss Roth IRAs in the chapter about retirement. This is a popular topic for financial planners and much ink has been spilled in figuring out if these new savings vehicles make sense for an individual.

I also take issue with the authors' statement on page 114 that, "Unlike other fixed assets, land generally appreciates, not depreciates, over time. As a result, land is never depreciated." Accounting theory teaches that only assets with a measurable useful life are depreciated. Since land never is really "used up" (mining operations are another matter) it cannot be depreciated.

Objections aside, the bottom line is this: Anyone who needs to understand accounting and finance fundamentals will do well to study this book.

Democracy at Dawn: Notes from Poland and Points East

Reviewed by Lawrence G. Albrecht

What exactly do we mean by the"rule of law"? How is a democratic state established? Following the demise of the Soviet Union and the resultant political upheavals in Central and Eastern Europe and in the satellite states of Asia, these fundamental problems confront the newly formed legal cultures throughout the region. The emerging democracies in these newly independent states must accommodate deeply divided, antagonistic, and often autonomous, economic, religious, ethnic and cultural interests that share few common institutions. In these countries, an open society may denote a freely segregated society. How to accommodate and integrate fractious, competing interests into a credible legal system is the quest.

To experience these cultures and their vibrant, detail-remembered histories is endlessly fascinating. Frederick Quinn's travel notes record dozens of encounters, from Warsaw to Kazakhstan, with individuals and nascent constituencies dedicated to building legal cultures. His purpose is to report and analyze the complex array of institutional difficulties these countries face in the transformation from command economies in repressive states, where law was an instrument of control and terror, to open societies supported by positive law and enforceable commercial and human rights.

Quinn is a legal historian who holds a Ph.D. in history and has served as a career Foreign Service officer. His academic expertise and travel experiences have served him well in his reporting and contextual analysis. It is impossible to approach or understand the disparate political and economic realities in this region without a historian's perspective on the competing ancient mythologies vying for current power and control. Traveling with colleagues from the Organization for Security and Cooperation in Europe (OSCE) as head of a rule of law program, Quinn participated in drafting constitutions, organized legal seminars on the paramount need for an independent judiciary, and talked with everyone he encountered regarding their deep-rooted fears and shaky hopes that the rule of law will bring true stability and prosperity.

Although his work lacks a detailed overriding thesis, his experiences introduce and illustrate the hopefulness and the complexity inherent in the legal transformation process. Long after the constitutional scholars, omniscient Chicago School economists, and other pundits on arcane legal topics have had their say, history's deep divisions will continue to exert antidemocratic pressures that undermine the due process and equal protection foundation of the rule of law.

As Quinn reports, issues of state security and protection of free markets predominate the legal agenda. While human rights require genuflection by all, enforcement of positive rights lags far behind as a priority - which is understandable given the historical absence of independent judiciaries and the inherent civil law limitations on judicial power. Perhaps our own common law legal history presaged this unfolding of events in Eastern Europe and Central Asia since common law protection of economic rights developed and preceded judicial enforcement of civil rights by nearly a century, until "activist" judges exercised increased powers of constitutional and statutory interpretation and policy analysis.

Legal education reforms underway in these new legal cultures will prepare skilled private attorneys to handle individual rights cases and creatively expand the domain of human rights law in an orderly manner. (And, inevitably, defense attorneys will learn how suitable for transplanting are our doctrines of absolute or qualified immunity and other high procedural barriers that frustrate state accountability to its citizenry.) Quinn, however, remains hopeful that by building constitutional systems of law that reflect the contextual convergence and blending of civil law and common law traditions, enforced by independent judiciaries, these countries will accommodate competing interests and build democratic societies in which individual rights, and the market rights of corporations and other business associations, are both pronounced and enforced. And, as he concludes, these heroic efforts against the powerful experience of history deserve our active professional support.

The 1040 Handbook: A Guide to Income and Asset Discovery

By Jack Zucker-man, William Wolf, Peggy L. Podell, and David M. Franklin
(Chicago, IL: ABA Family Law Section, 1997).
$74.95. 96 pgs.
To order, call (800) 285-2221.

Reviewed by Jeffrey W. Hart

In the movie "Jerry Maguire," Tom Cruise's client chants a familiar message: Show me the money! The 1040 Handbook offers a similar message for attorneys seeking to discover whether a party is hiding assets or income: Show me your tax returns!

The authors use a hypothetical divorce proceeding to explain how attorneys can use tax returns to discover hidden assets and income. This concise guide, consisting of approximately 30 pages of text and numerous forms, provides useful information for all attorneys - regardless of their practice area - unfamiliar with income tax returns, forms, and schedules.

The authors explain each form's function and the supporting documentation required for critical entries. By focusing on specific forms and line items, an attorney can use a tax return and the supporting documents as a road map to locate hidden assets and income. The handbook explains how to request the necessary documents, start the investigation and, in complex cases, provide a "forensic accountant" with the information necessary to reveal concealed assets and income.

Enforcing a judgment or seeking to discover hidden assets can be a daunting task. Opposing counsel may refuse to provide the documents necessary to determine whether a party is concealing assets or income. Understanding the function of tax forms and the documents supporting each entry is important to support a discovery request. Tax returns also may be used to show ownership and control and may serve as a basis for impeachment. Given the wealth of information included in many returns, attorneys should routinely seek copies of them.

The authors are no doubt working to incorporate the changes of the Taxpayer Relief Act of 1997 into the next edition. The next edition also should encourage attorneys to use IRS Form 4506 to obtain (with the taxpayer's consent) a free summary of a taxpayer's returns for the last four years. The summary will verify that the return provided actually was filed and not subsequently amended. The authors also should explain that clients can use IRS Form 211 to collect a finder's fee of 10 percent (up to $100,000) for information leading to the collection of a delinquent tax liability. After collecting your client's judgment, let the IRS join the chorus: Show us the money (and your records)!

Leveraging the Law: Using the Courts to Achieve Social Change

Edited by David A. Schultz
(New York, NY: Peter Lang Publishing Inc., 1998).
354 pgs. $32.95.

Reviewed by Debra L. Quentel

This is an interesting collection of eight essays that explore the impact of the courts on fostering change and reform in our society. Written, for the most part, by professors of political science (and nonattorneys), the essays are refreshing and engaging to read.

The book is part of a textbook series to teach undergraduate students about the multi-disciplinary areas of law and politics. This particular volume evolved from two sources. Many of the essays were prepared for the 1995 American Political Science Association Convention panel on the courts and social change. In addition, the essays grew out of a series of issues raised by debates between two leading political scientists, Gerald Rosenberg and Michael McCann.

Although designed as a textbook, the book is interesting for anyone involved in the law or who thinks about the "big picture" of law in our society. Leveraging the Law is a wonderful excuse to look at some U.S. Supreme Court decisions over the last 50 years and examine their impact, if any - as some essayists argue, on society.

Each essay focuses either on a few U.S. Supreme Court cases or case studies involving legal issues. The essays analyze those cases against the paradigms established by the Rosenberg/McCann debate. The essayists look at decisions in various areas of the law, including school reform, bus boycotts, abortion, and judicial efficacy. Each essay carefully establishes a method for collecting information on the impact of change resulting from each decision. Also, the essays discuss the link between the media and the courts.

I enjoyed the book because it required me to consider the law over decades. I did not agree with all the authors' methods, or with all their conclusions; however, I did find myself engaged in an interesting theoretical debate while reading the essays. Because the book is a collection of essays, it can be read in stages. The editor nicely summarized each essay's theme in the first chapter. Each chapter is self-contained (although there are references to the other essays) and includes a detailed list of endnotes and bibliography.

The Time of the Gypsies

By Michael Stewart
(Boulder, CO: Westview Press, 1997)
Retail $15.96. 320 pgs.

Reviewed by Timothy McAllister

The Time of the Gypsies is a well-written socio-economic study of the Gypsy, or Rom, culture in Communist Hungary during the mid-1980s. Michael Stewart immersed himself in the Gypsy ghetto existence to gain understanding and psychological insights that flush out the drier economic data.

Rom cultural identity is based upon language, the projection of an illusive image of "brotherhood," and marginalized capitalism. The Rom do not make claims to a territorial homeland. Rather, they substitute linguistic affinity to establish and maintain their culture. The male-dominated society is centered upon the brotherhood of the Rom. This is a supposedly nonhierarchical group identity in which the past is "forgotten" and the present lived for and shared. Living upon the refuse and foolishness of the peasants is preferred to wage-labor. The Rom raise animals, particularly horses, for profit and trading purposes. Cultural idiosyncrasies, such as the Rom aversion to bathing ("sitting in one's filth"), also are discussed.

The communist government of Hungary attempted to assimilate the Rom through "forced" wage-labor and schooling. The government believed, as did the majority of the Hungarian Magyar population, that an "honest day's work" was essential to the individual and their culture. Thus the Rom were put to work, but in the lower-paying factory positions. The mutual distrust and misunderstanding of the values of the Rom and Magyar cultures perpetuated the marginalization of the Rom.

What can be viewed as a form of "affirmative action" impeded the assimilation by forcing diverse cultures to act as if their values were the same. The failure of the Rom and Magyar cultures to mesh cemented the ghettoization of the Rom and their secondary status. This was furthered by the majority Magyar view that the Rom were cultureless and the establishment of special "Schools for the Educationally Subnormal" in which Rom children were educated.

The Rom aspirations for the good life and free lunch culled from the peasant Magyar clashed with the Magyar penchant for diligence and thrift. In reality though, the two cultures were interdependent in that each provided the goods and services that the other was ashamed to perform.

The text is enhanced by charts, black and white photographs, translated songs to illustrate cultural points, a glossary of terms, and plenty of footnote documentation. Overall the text is well-done, but the specialized topic will limit the number of readers.

Wisconsin Lawyer