Professor Mitt Regan takes up Brad Wendel's suggestion that we have to distinguish the ethics of advocates from those which guide other forms of legal work, and proposes that the distinction be taken further. Legal advising can itself implicate different ethical positions. Regan concentrates on tax advisers, and argues that their work can, at times, legitimately require a partisan advocate's stance in the giving of tax advice or an impartial trustee's stance in ensuring that the spirit, as well (...) as the letter, of tax law is honoured. Especially in the US, there are strong systemic justifications for treating the tax adviser as an advocate: the wide latitude that tax law gives the citizen when calculating tax liability, the hazards of accurate interpretation of the tax code, and the need for predictability in client arrangements suggesting that it is preferable to concentrate strictly on the letter of the law. So too, the tax adviser as trustee is informed by the importance of tax collection for ordinary government services, and by 'tax morale' and the community's confidence in the tax system generally. The bifurcation of ethical stances in tax advising is, as a consequence, a function of the 'conflicted regulation' of citizen taxpayers. (shrink)

Includes writings on pragmatism by Ralph Waldo Emerson, Oliver Wendell Holmes, Jr., George Herbert Mead, Percy W. Bridgman, C. I. Lewis, Horace M. Kallen, Sidney Hook, and, especially, William James, Charles S. Peirce, and John Dewey.

Metaphysics and language: Quine, W. V. O. On the individuation of attributes. Körner, S. On some relations between logic and metaphysics. Marcus, R. B. Does the principle of substitutivity rest on a mistake? Van Fraassen, B. C. Platonism's pyrrhic victory. Martin, R. M. On some prepositional relations. Kearns, J. T. Sentences and propositions.--Basic and combinatorial logic: Orgass, R. J. Extended basic logic and ordinal numbers. Curry, H. B. Representation of Markov algorithms by combinators.--Implication and consistency: Anderson, A. R. Fitch on (...) consistency. Belnap, N. D., Jr. Grammatical propaedeutic. Thomason, R. H. Decidability in the logic of conditionals. Myhill, J. Levels of implication.--Deontic, epistemic, and erotetic logic: Bacon, J. Belief as relative knowledge. Wu, K. J. Believing and disbelieving. Kordig, C. R. Relativized deontic modalities. Harrah, D. A system for erotetic sentences. (shrink)

An examination of philosophical conclusions and psychological experimentation upon the nature of the emotions raises numerous complex and controversial problems. The terms employed, viz. “the life of feeling”, “instinct”, “imagination” and “emotion” are integral to epistemology, ethics and aesthetics. In epistemology, the teleological aspect of the emotions is of importance. In ethics, the Stoics gave impetus to the demand that the emotions be controlled, a demand that reached its culmination in the Kantian formalism. In aesthetics, the acceptance of the “sensuous (...) medium” as the material of art has implied “feeling” as its subjective counterpart. Yet, the full implications may not be drawn in these particular fields until analysis of the emotions themselves may relate these terms and give them precise and systematic definition. (shrink)

Both the Athenian wrestler and the Florentine clerk, it turns out, demonstrate a persistent concern with the moral problematic--that is, the tendency of human beings to do what they want to do at the cost of that which they ought to do. Both thinkers see man's vulnerability to fortune as a symptom of this tendency, and they agree as to its ultimate cause: the inability of men to accurately weigh that which is present here and now against that which is (...) far removed in time and space. Machiavelli does not part company with Plato until it is time to suggest a remedy. Here he indeed accomplishes a radical innovation--perhaps as radical as was suggested above. Whereas Plato resolves the problematic by founding the soul on that which is, and which is better than and prior to man, Machiavelli supposes that man, starting from scratch, can construct his own foundations. Nonetheless, the Florentine walks a long way with the Athenian before he takes his leave; it may be best, then, to interpret Machiavelli's writing less as a monologue than as a dialogue, the dramatis personae of which include himself and Plato. (shrink)