People v. Peoples Trust Co., 180 App. Div. 494, 167 N.Y.S. 767, 770. Judd v. City Trust Savings Bank, 133 Ohio St. 81, 12 N.E.2d 288; People ex rel. Committee on Grievances of Colorado Bar Ass'n v. Denver Clearing House Banks, 99 Colo. 50, 59 P.2d 468, 470; State ex inf. Miller v. St. Louis Union Trust Co., 335 Mo. 845, 74 S.W.2d 348. Cf. In re Eastern Idaho Loan Trust Co., 49 Idaho 280, 288 P. 157, 73 A.L.R. 1323.

The drawing of wills constitutes the practice of law. People v. Bank, (Ill.) 176 N.E. 901, 908; People v. Bank, (Colo.) 59 P.2d 468, 469; Judd v. Bank, (Ohio), 12 N.E.2d 288, 291; Detroit Bar Ass'n v. Union Guardian Trust Co., (Mich.) 276 N.W. 365, 367.

We have observed that ‘[c]orporations shall not practice law.’ Union Nat'l Bank, 224 Ark. at 53, 273 S.W.2d at 411 (1954) (quoting People ex rel. Comm. on Grievances of ColoradoBar Ass'n v. Denver Clearing House Banks, 99 Colo. 50, 59 P.2d 468, 470 (1936) )." Brown v. Kelton, 2011 Ark. 93, at 6–7, 380 S.W.3d 361, 365–66.

Likewise, this court has observed that " [c]orporations shall not practice law." Arkansas Bar Ass'n v. Union Nat'l Bank, 224 Ark. 48, 53, 273 S.W.2d 408, 411 (1954) (quoting People ex rel. Committee on Grievances of the Colorado Bar Ass'n v. Denver Clearing House Banks, 99 Colo. 50, 54, 59 P.2d 468, 470 (1936)). See alsoBrown v. Kelton, 2011 Ark. 93, 380 S.W.3d 361 (holding that Ark.Code Ann. § 16-22-211 was constitutional and did not conflict with this court's exclusive power to regulate the practice of law).

We have observed that "[c]orporations shall not practice law." Union National Bank, 224 Ark. at 53, 273 S.W.2d at 411 (1954) (quoting People ex rel. Committee on Grievances of Colorado Bar Ass'n v. Denver Clearing House Banks, 99 Colo. 50, 54, 59 P.2d 468, 470 (1936)). Additionally, Rule 1.7 of the Arkansas Rules of Professional Conduct sets forth the general principle that an attorney may not represent a client if the representation involves a concurrent conflict of interest.

The respondent has filed a return stating that he does not contest the allegations made. The preparation and drafting of a will and the giving of advice as to the contents and legal effect of a will is the practice of law. Fink v. Peden (1938), 214 Ind. 1. 584, 17 N.E.2d 95; Eley v. Miller (1893), 7 Ind. App. 529, 34 N.E. 836; State ex rel. Gary Bar Assn., etc. v. Dudak, etc. (1955), 234 Ind. 413, 127 N.E.2d 522; Ark. Bar Assn. v. Union National Bank (1954), 224 Ark. 48, 273 S.W.2d 408; People ex rel. v. Denver Banks (1936), 99 Colo. 50, 59 P.2d 468. As in the instant case, the public, far more than the lawyers, suffers injury from the unauthorized practice of law.

Corporations cannot practice law and could not do so at the time of the adoption of this statute. People v. Denver Clearing House Banks, 99 Colo. 50, 59 P.2d 468. Counsels' interpretation would render the statute unconstitutional as being an unauthorized invasion by the legislature of a matter which rests in the exclusive jurisdiction of the judiciary as pointed out in our opinion in the Realtor cases.

Though this Court has made findings in specific cases holding that certain acts did or did not constitute the practice of law, unfortunately the decisions cannot be reconciled with each other; do not reflect a definite guide or policy and afford slight assistance in resolving the issues before us. June 29, 1936, in People v. Denver Clearing House Banks, 99 Colo. 50, 59 P.2d 468, it was held: "We think the drawing of wills, as a practice, is the practice of law * * *."

"An executor, administrator, or guardian, as such, has no right to conduct probate proceedings, except in matters where his personal rights as representative are concerned, as, for instance, where his account as representative is in question, or misconduct is charged against him as representative." In People Ex Rel. Committee on Grievances of the Colorado Bar Association v. Denver Clearing House Banks, 99 Colo. 50, 59 P.2d 468, where a similar issue was under consideration the Court said: "Corporations shall not practice law. The practice of drafting wills, living trust indentures and life insurance trust agreements is the practice of law and counsel for executors and trustees named therein may not act as counsel for their testators or creators.

The inherent character of the admitted conduct of respondent and all the attendant circumstances, unquestionably involve the practice of law, and show the doing, as a practice or business, of acts which when performed by a lawyer constitute practicing his profession. In People ex rel. v. Denver Banks, 99 Colo. 50, 59 P.2d 468, it is said: "We think the drawing of wills, as a practice, is the practice of law." (Italics supplied)