February 20, 2009
Memorial Service for Donald Alexander
I previously blogged the February 2 death of Donald C. Alexander, IRS Commissioner from 1973 to 1977 and a tax partner at Akin Gump (Washington, D.C.), at the age of 87. For the obituary, see Newsday and the Washington Post. From the Tax Policy Center:
Don's memorial service is scheduled for Sat., Feb 21. at 11:00 a.m. at St. Alban’s Episcopal Church
3001 Wisconsin Avenue N.W.
Washington, DC 20016
You may send condolences to Don's son and his family (Jim, Martha and Bea Alexander) to the following address:
Mr. & Mrs. James M. Alexander
123 Edgehill Road
New Haven, CT 06511
In lieu of flowers, please send contributions to:
Alexander Fund for Tax Research
c/o Harvard Law School Alumni Center
125 Mt. Auburn Street
Cambridge, MA 02138
February 3, 2009
Death of Donald Alexander
I am sorry to bring you that news that Donald C. Alexander, IRS Commissioner from 1973 to 1977 and a tax partner at Akin Gump, died Monday night at the age of 87 after a hard-fought battle with cancer. From the Akin Gump press release:
Don joined Akin Gump in 1993. A tax expert extraordinaire who was sought after by some of the world's most prominent organizations for his sage tax advice, he was also a true American patriot; he served during World War II with the 14th Armored Division and subsequently was awarded the prestigious Silver Star and the Bronze Star for his valor and bravery. An honors graduate of both Yale and Harvard Law and a devoted alumnus of both institutions, Don is perhaps best known for his many years of public service.
January 21, 2009
Memorial Service for Jim Colliton
I previously blogged the sad news of the death of James Colliton, age 64, a tax professor at DePaul for over thirty years. Jim died Saturday after a two year battle with cancer. His moving obituary appears in today's Chicago Tribune, and is reprinted with permission on DePaul's web site. I especially like these snippets:
The Colorado native and former forest ranger flew a French flag outside his Oak Park home on Bastille Day; baked his wife an apple pie each year on her birthday; hiked; briefly took up blacksmithing; made soap, jams and jellies; and was, as his family joked, on a never-ending quest to perfectly insulate their home. ...
"Two years ago, Mr. Colliton was diagnosed with an aggressive form of cancer, and he lost his vision a year ago, his wife said. Undaunted, Mr. Colliton learned to read Braille, get around with a white cane and began scanning in his law journals and listening to them on his computer, she said.
Visitation will begin at 3 p.m. Friday followed by a 7 p.m. memorial service in Drechsler, Brown & Williams Funeral Home, 203 S. Marion St., Oak Park. You can sign Jim's guest book and leave a message of condolence for the family here.
January 19, 2009
Death of Jim Colliton
Professor Colliton worked for the IRS in Washington, D.C. [1974-77] His primary areas of research focus on tax and trusts and estates. Professor Colliton is presently serving as associate dean of the College of Law and has served as director of DePaul's Graduate Tax Law Program, and as a development officer for the University.
- A.B. 1966, Stanford
- J.D. 1973, UC-Hastings
- LL.M. (Taxation) 1977, Georgetown
(Hat Tip: Art Acevedo.) Update: See details about the memorial service and online guestbook here.
December 9, 2008
Death of Oliver Oldman
Oliver Oldman, Expert in International Tax, 1920-2008 (Harvard Law School press release):
Oliver Oldman ‘53, Learned Hand Professor of Law Emeritus, died on December 5, 2008, at the age of 88. Educated at Harvard College (S.B. 1942) and the Harvard Law School (LL.B. 1953), Oldman taught at the Law School from 1959 to 1993. He directed the International Tax Program from 1964 to 1989, and the East Asian Legal Studies program from 1980 to 1990. Even after retirement, he maintained an office at the Law School and continued his work until illness precluded his commute in late 2008.
September 9, 2008
Death of Dick Speidel
As one colleague put it, Dick was “a towering figure in the field of contracts,” one of the leading scholars of his generation. He was also one of the nation’s leading experts on arbitration. He authored numerous influential books and articles, and he also played a central role in several law reform projects related to his field.
Dick began making annual, one-semester visits to the University of San Diego in the spring 2000 semester, and he became a member of our tenured faculty in 2006, holding a half-time appointment. Dick joined the Northwestern Law School faculty in 1980, and in 1987 became the Beatrice Kuhn Professor of Law at Northwestern. Prior to his time at Northwestern, Dick had been the Grace N. and Henry L. Doherty Professor of Law at the University of Virginia and the dean of the Boston University School of Law.
Dick earned his J.D. from the University of Cincinnati College of Law in 1957 and was an influential member of our Board of Visitors for many years.
August 18, 2008
University of Miami Law Review Publishes Gedenkschrift Honoring John Gaubatz
- Jeffrey N. Pennell, In Memoriam: John T. Gaubatz, 62 U. Miami L. Rev. 673 (2008)
- Hilarie Bass, In Memoriam: John T. Gaubatz, 62 U. Miami L. Rev. 679 (2008)
- Alan C. Swan, In Memoriam: John T. Gaubatz, 62 U. Miami L. Rev. 681 (2008)
- Anthony M. Paul, In Memoriam: John T. Gaubatz, 62 U. Miami L. Rev. 685 (2008)
- Thomas A. Robinson, John T. Gaubatz: Teacher, Reformer, Colleague & Friend, 62 U. Miami L. Rev. 689 (2008)
- George Mundstock, In Memoriam: John T. Gaubatz, 62 U. Miami L. Rev. 697 (2008)
- Rebecca Yagerman, Fighting the Legacy of M. Rogers, 62 U. Miami L. Rev. 699 (2008)
- Jerome M. Hesch, Gaubatz at the Bat, 62 U. Miami L. Rev. 701 (2008)
- Irwin P. Stotzky, John T. Gaubatz, 62 U. Miami L. Rev. 705 (2008)
- John T. Gaubatz, A Narrative of Butler v. Wolf Sussman, Inc., 62 U. Miami L. Rev. 707 (2008)
- Edward C. Halbach, Jr., Standing to Enforce Trusts: Renewing and Expanding Professor Gaubatz's 1984 Discussion of Settlor Enforcement, 62 U. Miami L. Rev. 713 (2008)
- John R. Price, In Honor of Professor John Gaubatz: The Fundamentals of Ethically Representing Multiple Clients in Estate Planning, 62 U. Miami L. Rev. 735 (2008)
- Grayson M.P. McCouch, Probate Law Reform and Nonprobate Transfers, 62 U. Miami L. Rev. 757 (2008)
- Ira Mark Bloom, Unifying the Rules for Wills and Revocable Trusts in the Federal Estate Tax Apportionment Arena: Suggestions for Reform, 62 U. Miami L. Rev. 767 (2008)
- Michael H. Graham, Crawford/Davis "Testimonial" Interpreted, Removing the Clutter; Application Summary, 62 U. Miami L. Rev. 811 (2008)
August 11, 2008
Death of Earl F. Davis
Earl F. Davis, a retired faculty member at the University of Georgia's J.M. Tull School of Accounting for thirty years, died on August 8 at the age of 82. From the obituary:
He graduated from Boston University with a BS degree and a degree in law. He received his MBA from New York University and his PhD from the University of Alabama.... . Dr. Davis, as his students lovingly referred to him, will be remembered as a professor who cared about each of his students and followed many of them throughout their careers. Dr. Davis received many awards during his career; he directed the accounting internship program, as well as being the faculty advisor to Beta Alpha Psi. In April of 2008, Dr. Davis was honored when the "Earl Davis Chair of Taxation" reached a two million dollar goal. The purpose of the chair is to help the Terry College of Business further its excellence in tax education.
August 6, 2008
Death of Bill Goldstein
William M. Goldstein, former managing partner of Drinker Biddle and former chair of the firm's tax practice group, died this morning at the age of 72. From a firm email:
Over a legal career that spanned 48 years, Bill was one of the nation’s preeminent tax and business lawyers. ...
After Princeton, Bill attended Harvard Law School, where he became an Editor of the Harvard Law Review and graduated magna cum laude in 1960. He then clerked for Judge William H. Hastie of the U.S. Court of Appeals for the Third Circuit and later joined Morgan Lewis & Bockius in Philadelphia. ... Bill was appointed Deputy Assistant Secretary of the Treasury for Tax Policy, serving under President Gerald Ford. ...
After the change of administrations, Bill returned to Morgan Lewis but moved to Drinker in 1982 to lead the tax practice. ... His successful argument before the U.S. Court of Appeals for the Third Circuit in the case Zarin v. Commissioner in 1990 led to a landmark court decision on the definition of income, which is widely featured in tax casebooks.
(Hat Tip: Meredith Conway.)
Update: Drinker Biddle press release.
July 25, 2008
Prof Randy Pausch Dies at 47
Last fall, I blogged the incredibly moving last lecture of Randy Pausch, a 47-year old computer science professor at Carnegie Mellon University and father of three pre-school children who died today of pancreatic cancer. See Associated Press and New York Times reports. If you haven't yet watched the video, I encourage you to do so (or if you have, watch it again today).
July 18, 2008
Death of Edward N. Delaney
Edward N. Delaney, a prominent Washington, D.C. tax lawyer and founder of Delaney & Associates, died on Febuary 11, 2008. For details, see the current issue of the ABA Tax Lawyer (61 Tax Law. 355 (2008)).
June 2, 2008
Death of Walter Diamond
Today's New York Times reports on the death of international tax expert Walter H. Diamond:
Walter H. Diamond, an expert on international taxation, trade and economics who advised world leaders and wrote more than 80 books, died on May 23 in White Plains. He was 95 and lived in Hartsdale, N.Y.
The cause was kidney failure, said his wife of 60 years, Dorothy, the co-author of many of his books. Mr. Diamond had a wide-ranging career in academia, the private sector and government, becoming involved in international affairs as early as World War II. ...
Mr. Diamond was also director of the economics department of McGraw-Hill International and was the manager for international taxation at two major accounting firms, Deloitte & Touche and KPMG, then called KPMG Peat Marwick.
Mr. and Mrs. Diamond were the benefactors of Thomas Jefferson School of Law's Walter H. and Dorothy B. Diamond International Tax and Financial Services Program. For more, see the Thomas Jefferson website. You can sign the guest book here. (Hat Tip: Richard Jefferson.)
March 24, 2008
Death of Alan J. Aronsohn
I am sorry to bring you the news of the death of Alan J. Aronsohn, former tax partner (and managing partner) of Bryan Cave. He was a name partner in the New York City law firm of Robinson, Silverman, Pearce, Aronsohn, and Berman, which merged with Bryan Cave in 2002. Mr. Aronsohn was an expert in partnership tax and an author of a PLI partnership tax text. He was counsel of record in Hilton v. Commissioner, 671 F.2d 316 (9th Cir. 1982), a sale-leaseback case.
February 18, 2008
Death of Judge (and Former Tax Prof) Joseph Sneed
Senior Ninth Circuit Judge Joseph T. Sneed, III, died on February 9 at the age of 87. Before his appointment to the Ninth Circuit in 1973, Judge Sneed was a Tax Prof at Texas (1947-57), Cornell (1957-62), and Stanford (1962-71), as well as Dean of Duke Law School (1971-73) and Deputy Attorney General (1973). The 9th Circuit's press release notes that "[t]wo of Judge Sneed’s colleagues on the Ninth Circuit bench, Judges Pamela Ann Rymer and Raymond C. Fisher, both studied tax law under him at Stanford."
Judge Sneed was the author of two opinions that are staples in most income tax casebooks:
- Olk v. United States, 536 F.2d 876 (9th Cir. 1976), treating tips to casino delaers as taxable income rather than as nontaxable gifts.
- Estater of Franklin v. Commissioner, 544 F.2d 1045 (9th Cir. 1976), refusing allow deductions in real estate tax shelter funded by $1.2 million of nonrecourse debt where underlying real estate had a $600,000 fmv.
Tax Prof Calvin Johnson (Texas) shares his thoughts on the passing of Judge Sneed:
Judge Sneed started his career at Texas. When you talk to the oldest Texas tax graduates, it was Judge Sneed who was the intellectual star. He went from Texas to Cornell to Stanford. He was raided to the Stanford faculty in a big raid that included Gerald Gunther, Charlie Meyers and Howard Williams from Columbia, and which suddenly put Stanford on the map. He left Stanford to become the dean at Duke.
President Nixon, a Duke graduate, lured Sneed to become an Assistant Attorney General in Washington. Judge Sneed often hinted that Nixon promised to appoint him to the U.S. Supreme Court. As the Judge recounted to his law clerks, after he pressed the Attorney General Mitchell to launch an investigation of the Watergate burglary, he received an anonymous note in his top drawer asking him to write down on the inside of the note his preferred judicial position and geographic location. He wrote down, “Ninth Circuit and San Francisco” and as the note indicated he left the note in his drawer. One week later, President Nixon appointed him to the Ninth Circuit Court of Appeals in San Francisco. Sneed never found out who had left him the note. That is the reason that Sneed was a very short lived Number 2 in the Nixon Justice Department. On the Court, he was known as a compassionate conservative who often broke ranks to join Judges Fletcher, Nelson, and Reinhardt in cases that pulled his conscience.
He wrote a very interesting book called Configurations of Gross Income, which I read with line by line care in preparation for teaching. It was a thoughtful commentary on the common law of tax, written when tax was thought of as a branch of the common law, and when there was no Chirelstein and no close competitors giving an overview of what intellectual system beginning teachers were supposed to teach.
He has some wonderful tax opinions. Estate of Franklin was for years the best anti-shelter case afloat and followed (with too much delay) by a cascade of cases coming to grips with the fact that nonrecourse liability was often not real debt, notwithstanding Crane. In Olk, Sneed single handedly overruled the Supreme Court's decision in Duberstein, as to gifts, holding that tokes were taxable to the casino dealer as a matter of law and not as a matter of life in all its fullness. Tokes were provided in connection with the performance of service and that test governs.
His daughter, Carly Fiorina, became the CEO of Hewlett Packard.
I took Wayne Barnett and not Sneed at Stanford because Sneed required homework and a midterm. I can't say I ever regret taking Wayne Barnett. He converted me to a tax lawyer, uphill,against the tide over insurmountable barriers, when I would said that was nonsense before hand. Still Joseph Sneed was a smart and honorable man.
Judge Sneed gave long and honorable service to the law.
For more, see the ABA Journal, Los Angeles Times, San Francisco Chronicle, Nancy Rapoport's Blog, Jeff Kahn's Blog, and 9th Circuit Press Release on Judge Sneed's 30th Anniversary on Bench. (Hat Tip: Howard Bashman.)
February 16, 2008
Death of Dean Weiner
I am sorry to bring you the news of the death of Dean Weiner, a former tax partner at O'Melveny & Myers and a long-time adjunct in the Loyola-L.A. Graduate Tax Program. In 2006, Dean accepted early retirement from O'Melveny and became a full-time Distinguished Lecturer at Loyola until he was diagnosed with a brain tumor a year ago. Jennifer Kowal, director of the graduate tax program, reports that "[a]lthough he was only full-time at Loyola for a short while, he quickly became an important part of our tax LLM community as an excellent teacher and good friend to our students and faculty." Dean's family has asked that contributions be made in Dean's memory to the L.A. public library and the Weingart Center Association.
Please read Dean's TaxProf Blog profile here.
January 7, 2008
Death of Michael Saltzman
I am sorry to bring you news of the death of Michael I. Saltzman, a tax partner at White & Case in New York City who is perhaps best known as the author of the treatise IRS Practice and Procedure (Warren, Gorham & Lamont, 2d ed. 1991). From the New York Times obituary:
SALTZMAN--Michael I., of NYC, age 67, died in the early hours of Saturday, January 5th, 2008 with his wife of 34 years, Sandra Gabrilove Saltzman by his side at the Mt. Sinai Hospital. Son of Frances of Lake Worth, FL who survives him and the late Edward H. Saltzman. Survived as well by his loving brother Alan and his wife Joane, his beloved niece Lauren, his beloved sister-in-law Dr. Janice Gabrilove and her husband Michael Dirzulaitis, his adored and adoring nephews Mark and Matthew and his beloved and loving father-in-law Dr. J. Lester Gabrilove. Service Tuesday, January 8th, 11:30am at Frank E. Campbell, 1076 Madison Ave at 81st St. Family will receive friends at Frank E. Cambell on Monday, January 7, 6-8pm.
(Hat Tip: Bryan Camp & Kathy Silva.)
December 26, 2007
Death of Arthur B. White -- A "Quiet Giant of the Tax Law"
Arthur B. White, a former attorney in the IRS's Office of Chief Counsel and Tax Prof at WIlliam & Mary, died on December 13 at the age of 93. From the obituary in the Washington Post:
Mr. White joined the IRS in Washington in 1940 and worked in the office of the chief counsel until he retired in 1974. From 1941 to 1946, he served in the Army, attaining the rank of major. During his tenure at the IRS, Mr. White served as regional counsel in Boston from 1952 to 1954 and in New York from 1954 to 1956. He also served as director of the interpretive division, interpreting tax law for the office of chief counsel from 1956 to 1960. He did extensive legal research on the definition of charitable organizations and the legislative origins of tax exemptions for charitable organizations. From 1960 through 1974, he was special assistant to the chief counsel. ...
He began his teaching career as an adjunct professor at Georgetown University in 1965 and served as a visiting professor at Southern Methodist University in 1967 and 1968. After retiring from the IRS in 1974, Mr. White became a professor of law at the Marshall-Wythe School of Law at the College of William and Mary in Williamsburg. He retired in 1980 and served as an emeritus professor until 1984.
Update: From former IRS Commissioner Sheldon Cohen (Farr, Miller & Washington, Washington, D.C.):
We lost a quiet giant of the tax law. Art knew more about exempt organizations than anyone in the Chief Counsel's office or in private practice. He was such a fine thinker that I gave him a years leave of absence to go off and teach and think though his ideas on how the law regarding exempt orgs should work. He later left the IRS for a career at William & Mary, teaching in that area. He was great. We will miss him.
September 23, 2007
Tax Shelter Promoter Hoyt Dies in Federal Prison
Walter J. Hoyt III, serving a 20-year sentence for tax fraud in connection with over 100 syndicated cattle limited partnership tax shelters, died in federal prison on September 6. From Darryll K. Jones, The "Hoyt Fiasco," 112 Tax Notes 83 (July 3, 2006):
Hoyt used plain old limited partnerships, right out in the wide open spaces, to generate and sell $103 million worth of illegitimate deductions to about 5,000 limited partners, most of whom had no idea what was happening. Hoyt's scheme was simple to a fault: He owned between 4,000 and 5,000 cows that were "contributed" to more than 100 syndicated limited partnerships. The only catch was that the same inflated-value cows were contributed to many different partnerships -- unbeknownst to the limited partners -- and each partnership, the returns of which were prepared by Hoyt himself, would claim and then allocate the expenses pertaining to the cows among its partners. If Hoyt needed more deductible expenses to make good on his promises to investors, he simply invented more cows on paper and then attributed and allocated associated expenses. By the time of his conviction and 20-year sentence on 52 counts of fraud and conspiracy, Hoyt had created some 38,000 cows from thin air, each of which generated millions in deductible expenses allocated to limited partners coast to coast.
For more details, see Monday's Tax Notes Today. (Hat Tip: Jeremiah Coder.)
September 7, 2007
Death of Tax Court Special Trial Judge Carleton D. Powell
Special Trial Judge Powell had served on the Tax Court since his appointment on August 25, 1985. ...
From 1967 to 1970, he worked for the Internal Revenue Service in Richmond in various positions. In 1970, he became an attorney in the Appellate Section, Tax Division of the United States Department of Justice in Washington, D.C., where he held progressively more responsible positions until his appointment to Tax Court. Representing the interests of the United States, was involved in more than 100 tax cases before various United States Courts of Appeals. The Department of Justice awarded him Special Commendations for Outstanding Service in 1978 and 1984. During his 22 years on the bench, Special Trial Judge Powell presided over numerous trials and wrote opinions in more than 600 cases. One of his most noteworthy cases was Freytag v. Commissioner, 89 T.C. 849 (1987), the opinion of which was ultimately affirmed by the United States Supreme Court.
August 27, 2007
Celebrating the Life of Bernie Caron
I blogged last month about the sudden death of my 82 year old father, Bernie Caron. In the picture, he is holding his award for winning the 2006 Tanner City Idol Competition for his rendition of Frank Sinatra's Young at Heart. The local newspaper profiled my father before the 2007 Competition last night.
Our family gathered from distant parts last night and watched 17 very talented performers (for the winners, see here). As I said in the eulogy I delivered at the funeral, the last year of my father's life was his happiest, as he absolutely loved everyone associated with the Idols. Last night, the Idols showed how much they loved my father:
- They dedicated the show in his honor, with a heartfelt tribute in the program
- The musical director sang You're Nobody 'Till Somebody Loves You, accompanied (through the magic of technology) by my father (like Nat King Cole and Natlie Cole's Unforgettable) .
- All 17 Idols sang an original song celebrating my father's life.
- They awarded the Bernie Caron Award to Robin Rossignoll, the Idol who "best exemplifies the marvelous qualities of our beloved friend -- consistently demonstrating dedication to the group, good humor, and encouragement to the performers."
We want to thank Stephanie McGeney, We Are America Productions, and the Idols for one of the most memorable nights of our lives and for all they did for my father. For their video tribute to my father, see here.
July 30, 2007
Death of John Gaubatz
In June, I bought you the news (here and here) of the death of Tax Prof John T. Gaubatz. The University of Miami School of Law has posted on its web site a report of John's death, as well as links to:
- Miami Herald obituary
- Slide presentation shown at John's retirement party (4/24/07)
- Remarks Hilarie Bass (Miami J.D., 1981), made at the memorial service
July 20, 2007
Maureen B. Cavanaugh Distinguished Faculty Scholar
It is hard to believe that it has been over two years since the death of our Penn State friend and colleague Maureen Cavanaugh (see TaxProf Blog coverage here, here, here, and here). Shortly after Maureen's death, Dean Philip J. McConnaughay announced the establishment of an endowed faculty position to be known as the Maureen B. Cavanaugh Distinguished Faculty Scholar:
This position is a lasting tribute to Maureen's brilliant scholarship and dedicated teaching and will be awarded on an annual or biannual basis to a Penn State Dickinson faculty member on the basis of scholarly accomplishment, creativity and promise.
"It is especially fitting that Maureen's close friend, Victor Romero, will be the first member of our faculty to hold this distinguished title," said Philip J. McConnaughay, dean of Penn State Dickinson School of Law. "Professor Romero's work and contributions to the law school have been outstanding. He is a first-rate classroom teacher who enjoys the great respect and affection of our students."
July 7, 2007
Remembering Bernie Caron
Thanks to all of my friends (real and virtual) who called and sent emails, on-line condolences, cards, and flowers in response to the heart breaking news I posted on Tuesday about the sudden death of my 82 year old father, Bernie Caron. We laid my father to rest today in a moving ceremony. If you will indulge a proud son, please check out:
- My father's obituary
- The eulogy I delivered today
- This moving tribute put together by the local arts group with which he performed in the last two years of his life
- This 2005 Boston Globe article about his retirement community, with two pictures of my father and two short audio clips (the first one is him singing "Live and Let Die"; the second is a short interview with him)
If you would like to leave a message in the on-line Guest Book, go here.
June 18, 2007
Death of John Gaubatz
Born April 21, 1942, in Denver, Gaubatz graduated from Colorado State University in 1964 with a bachelor's in physics and earned his law degree from the University of Chicago in 1967. The next year, Gaubatz married Kathy Dall. ''We loved each other until the second I kissed him goodbye,'' Kathy Gaubatz said. The couple's only son, Daniel, died unexpectedly, in his sleep 12 years ago. Kathy said that after her son's death, Gaubatz became a surrogate father to some young men who had rocky relationships with their own fathers or whose fathers had passed away. ''John was a giant in his heart, as well as in his profession,'' she said.
June 15, 2007
Death of John Gaubatz
Michael and I regret to announce the death of our colleague John Gaubatz. John was a long-time member of the UM faculty, a strong teacher in the classic socratic mold, a nationally recognized scholar in the field of trusts and estates, and (as chair of the admissions committee) a pioneer in the use of personal computers in law school administration. John was a vigorous proponent of moot courts as a law school teaching medium, writing an important book in support of his views. The law school’s moot court competition now bears his name — a fitting honor. We will remember John Gaubatz for his character, unquestioned integrity, intellectual honesty, and hard work — and also for the gifts of his friendship and humor. We extend our condolences especially to John’s wife Kathy — like John a distinctive, independent presence, and a person of great accomplishment.
From John's faculty page:
John T. Gaubatz, Professor of Law, graduated in 1964 from Colorado State University with a B.S. in Physics and in 1967 from the University of Chicago Law School. After short stints in private practice and the United States Army, he joined the Case Western Reserve University Law School faculty in 1971. He was associate dean there from 1973 to 1976. Professor Gaubatz joined the Miami faculty in 1977 after a one-year visitorship. Since then he has directed both the graduate program on estate planning and the Philip E. Heckerling Institute on Estate Planning. His substantive teaching areas include trusts and estates, federal estate and gift taxation, estate planning, and employee benefits law. Before focusing his attention on casebooks, he wrote numerous articles on estates, trusts, taxation, taxation policy, and moot court.
June 6, 2007
D. Nelson Adams, Former Head of Tax Department and Former Managing Partner of Davis Polk, Dies at 97
The New York Times reports that D. Nelson Adams, former tax lawyer and managing partner at Davis Polk & Wardwell, has died at 97
A specialist in corporate tax law, Mr. Adams spent his entire career at Davis Polk .... Mr. Adams joined Davis Polk in 1936, becoming a partner in 1949. He became head of the firm’s tax department the next year and 20 years later was named managing partner. He retired in 1977.
April 19, 2007
Virginia Tech Tragedy Touches Tax Community
The Virginia Tech tragedy has touched the tax community: the daughter of C. Bryan Cloyd, John E. Peterson, Jr. Professor of Accounting at Virginia Tech, was among the 32 students killed on Monday. Austin Cloyd, an 18-year old Freshman at Virginia Tech, was shot and killed in her French class. For details, see this Associated Press story. (Hat Tip: Greg Geisler.)
March 27, 2007
Remembering Richard Nixon's Infamous Tax Evasion
The Washington Post's obituary of Mary Livingston recounts the role that she played in one of oddest chapters in the tax law:
Mary Walton McCandlish Livingston, 92, a federal archivist whose testimony before Congress revealed that President Richard M. Nixon's donated papers were improperly backdated, died March 23 ...
Mrs. Livingston, a senior archivist in the Office of Presidential Libraries at the National Archives for 30 years, supervised work on Nixon's early papers. In March 1970, while working with a manuscript dealer chosen by Nixon, she selected 1,176 boxes of personal papers that the president intended to donate to the nation. A change in federal tax law would have prevented Nixon from taking a deduction for the donation. But the dealer prepared an affidavit that said Nixon donated his vice presidential papers a year earlier than he actually did, which gave the president a $450,000 tax break. Public indignation at Nixon's nonpayment of federal taxes led to a hearing before the Joint Committee on Internal Revenue Taxation. Mrs. Livingston testified that the president could not have donated the papers in 1969 because the dealer asked her to select the papers a year later....
The dealer aroused her suspicions from the start, Mrs. Livingston told the committee, when he wanted her to keep their interaction from her supervisor. She promptly filed a memo to her boss. Three years later, when a newspaper story mentioned Nixon's tax deductions, she wrote another memo, suggesting that investigators seek out the original deed of donation. Her testimony before Congress resulted in a 1974 ruling that the deduction was improper. She was also an important witness in the 1975 fraud trial of the manuscript dealer, who was convicted. Mrs. Livingston received an award from the Society of American Archivists for her "conscientious performance of duty." ...
February 12, 2007
In Memoriam: Sherwin Palmer Simmons
On May 24, 2006, the Tax Section, the ABA, and the legal profession lost a legend. Sherwin Palmer Simmons, who dedicated much of his life to the ABA, ALI, ALI-ABA, and numerous other organizations for the betterment of the profession and the community, has died, and the world has changed forever. Those of us who had the extreme good fortune to work closely with him will carry the benefit of his training and influence to our own graves.
For prior TaxProf Blog coverage of the death of Sherwin Simmons, see here.
January 20, 2007
Death of Richard Musgrave
Mr. Musgrave took about 20 years to conceive, write and publish the 1959 work for which he is best known, “The Theory of Public Finance,” an analysis of how governments allocate resources and respond to social needs. “It still stands unchallenged,” the economic historian Mark Blaug wrote decades later. "Anyone with a question in the theory of public finance can be told even now, 'it’s all in Musgrave.'” ...
He saw the government as having an important economic role and developed a theory on the way taxes and other factors interact in areas where goods and services — roads, schools, courts and national defense, for example — were best provided by the government. In essence, Mr. Musgrave’s theory broke down governmental economic activity into three parts: the allocation of resources; the distribution of goods and services; and the stabilization of the broader economy.
January 17, 2007
Death of Richard Musgrave
"Richard Musgrave was one of the great economists and thinkers of the post-war era and beyond, and the Harvard Law School community is grateful for the years that we had the benefit of his wisdom here," said Dean Elena Kagan '86. "His contributions to the field of public finance are immense, and he will forever be recognized as one of the true pioneers and scholars in that area." ...
He taught tax and expenditure policy, economics for lawyers, and taxation and economic development, among other courses. He was appointed the Harold Hitchings Burbank Professor of Political Economy and Professor of Economics in 1970, the chair he occupied until he took emeritus status in 1981. Musgrave was the first person to receive joint appointments to the faculty of Harvard University and Harvard Law School, according to Prof. Emeritus Oliver Oldman, a longtime friend and colleague.
Musgrave is widely viewed as one of the most influential economists of the last century, and a pioneer in the field of public finance. His 1959 book, "The Theory of Public Finance," is considered by experts to be a springboard for important work that came later from economists such as Nobel Laureate Paul Samuelson, who credited Musgrave as a key influence.
December 21, 2006
Death of Lyman Friedman
The Washington Post reports that Lyman G. Friedman, a former tax partner at Williams & Connolly and attorney in the IRS's Office of Chief Counsel, has died at age 88.
December 18, 2006
Death of Robert N. Anthony
Robert N. Anthony, a professor at the Harvard Business School and an influential author who helped make the numbers-crunching of accountants more comprehensible to business executives, died Dec. 1 at his home in Hanover, N.H. He was 90....
Professor Anthony wrote or had a role in writing 27 books on accounting and management control. In 1973 and 1974, he was president of the American Accounting Association.
November 29, 2006
Death of Arthur Gould
I am sorry to bring you news of the death of Arthur I. Gould, a prominent Washington, D.C. tax lawyer:
- Dykema Gossett (1994-2006)
- Mayer, Brown & Platt (1987-1994)
- Winston & Strawn (1963-1987)
- Trial Attorney, United States Department of Justice, Tax Division (1956-1962)
From the Washington Post obituary:
Mr. Gould served as lead tax lawyer on a number of transactions, including Beatrice Foods Company's acquisition of Esmark Corp., the acquisition of Beatrice by KKR and the spinoff of the Fisher-Price toy division by Quaker Oats Co. He published regularly, served on numerous legal advisory committees and taught at tax institutes and law schools.
November 25, 2006
Founder of LexisNexis Dies in Front of His Computer
From today's Washington Post:
H. Donald Wilson, 82, under whose leadership the commercial database service LexisNexis introduced electronic research to law firms and news organizations, died of a heart attack Nov. 12 in front of his computer at his home in Mitchellville.
From 1969 to 1973, Mr. Wilson was the first president of Mead Data Central, which developed LexisNexis, a database of information for law firms, businesses, libraries and the news industry....
At first, many lawyers refused to use the software, regarding computer work as a secretarial job. In order to spur adoption of the product, Mr. Wilson gave law students almost free access to electronic files of court decisions, so that when they graduated, the young associates at law firms immediately asked their employers: "Where's your Lexis?" Zurkowski said. Mr. Wilson also realized that tax lawyers and those in other specialized fields were more likely to do their own research, and he focused the company's early efforts in those areas...
October 25, 2006
Death of Joseph P. Spellman
I am sorry to bring you the news of the death of Joseph P. Spellman, a notable tax lawyer (J.D. 1959, Michigan; Tax LL.M. 1961, NYU). He worked in the tax division of the Department of Justice, in private practice in Phoenix, and finally on the Joint Committee on Taxation (1967-1989). He also was a special correspondent for Tax Notes.
October 3, 2006
Death of Les Shapiro
Jack Bogdanski (Lewis & Clark) has written a moving post on the death of Leslie Shapiro, Director of Tax Practice at the IRS from 1973-1995:
You simply will never meet a sweeter, gentler, wiser man. And tough as nails when he had to be -- which in his IRS job, was all the time. We shared a lot of laughs, and we had quite a few serious conversations about what it means to be a lawyer, a tax professional, and a human being. To say that I, like many others in the tax sphere, will miss him is, as they say in our trade, a "gross understatement."
Tax Analysts has more here.
September 25, 2006
Death of Frank Slagle
Professor Frank Slagle passed away on September 24 after a lengthy battle with cancer. Frank joined the Law School faculty in 1984. He was a great teacher, a passionate public servant, and a joy to know personally and professionally. He is survived by his wife Ruth Ann, who is a school principal, and daughters Jennifer, who is in her final year of law school, and Elizabeth, whose future plans include medical school.
Funeral arrangements are not yet final and will be posted here as soon as available. Contributions to a scholarship endowment in Frank's memory may be made to the USD Foundation.
Although I never met Frank, I was delighted to profile here his receipt of the 2006 Professor of the Year Award at South Dakota.
June 26, 2006
Remembering Maureen Cavanaugh (1955-2005)
June 21, 2006
Memorial Tributes to Edwin S. Cohen
We previously blogged (here, here, and here) the death earlier this year of Edwin S. Cohen, Undersecretary of the Treasury in the Nixon Administration and longtime tax professor at Virginia. The Virginia Tax Review has published two memorial tributes:
- Michael J. Graetz, Edwin S. Cohen, 25 Va. Tax Rev. 563 (2006)
- Mortimer M. Caplin, Celebrating Edwin S. Cohen -- "Master Practitioner-Teacher" September 27, 1914 - January 12, 2006, 25 Va. Tax Rev. 575 (2006)
May 30, 2006
Death of Sherwin P. Simmons
I am sorry to bring you the news of the death of Sherwin P. SImmons. Sherwin was a shareholder in the Miami office of Buchanan Ingersoll PC, vice chair of the firm's Tax Section, and chair of the firm's Florida Tax Practice. He also was a long-time adjunct faculty member at the University of Miami School of Law. He was past Chair of the ABA Tax Section (1975-76) and a recipient of the Section’s Distinguished Service Award (2001). From the Buchanan Ingersoll web site:
Before joining Buchanan Ingersoll, Sherwin was a partner in a large international law firm based in Miami [Steel Hector & Davis], where he served as chair of its tax group. Under his leadership, the group's practice grew from six attorneys to as many as 22. Prior to that, he served with the U.S. Department of Justice Advisory Committee on Tax Litigation, and was a member of the Advisory Group for the Commissioner of Internal Revenue. He began his career as an attorney-advisor for the U.S. Tax Court, where he also served as a member of the U.S. Tax Court nominating commission.
A frequent lecturer at national, regional and local tax, estate planning and compensation seminars, Sherwin has also authored more than 800 books and articles on tax law in a variety of tax, business and estate planning publications. He is the only Florida attorney to have chaired both national associations of Tax Lawyers -- the American Bar Association Section of Taxation and the American College of Tax Counsel.
For details on the funeral arrangements, see here. (Hat Tip: Deborah Schenk.)
May 22, 2006
Death of Paul E. Treusch
I am sorry to bring you the news of the death at age 95 of Paul E. Treusch, former Associate Chief Counsel of the the IRS and tax professor at Southwestern from 1979-2004. From the Washington Post obituary:
Mr. Treusch was born in Chicago and graduated from the University of Chicago, where he also received a law degree in the mid-1930s. After teaching at Louisiana State University, he came to Washington and joined the IRS. He was the assistant chief counsel for more than 30 years, until he retired about 1970.
During the 1970s, he taught at Howard University School of Law, Boston University School of Law and again at Howard. In 1979, he moved to Los Angeles, where he taught at Southwestern Law School for 25 years.
He developed a specialty in international tax law and published a textbook on tax-exempt organizations. Also, he was a visiting professor in Hong Kong, China and Mexico. Southwestern Law School established an annual lectureship and teaching position to honor Mr. Treusch and his wife. He retired at age 93 after suffering a stroke.
For more, see the Southwestern press release.
May 14, 2006
Tribute to Janet Spragens on Tonight's West Wing
We previously have blogged the death in March of this year of our friend and tax colleague Janet Spragens of American University's Washington College of Law. Andrew Stearn, a producer on the NBC TV show The West Wing and a close friend of the Spragens, is paying tribute to Janet on tonight's season finale by using her name as a character in the show. West Wing was one of Janet's favorite TV shows, so this is a fitting tribute (especially coming on Mother's Day). The episode airs tonight at 8:00 p.m. (Hat Tip: Nancy Abramowitz.)
April 20, 2006
Death of Dan Posin
I am sorry to bring you the new of the death of Daniel Q. Posin, Judge René H. Himel Professor of Law at Tulane. I am reprinting (with permission) an email sent today to the Tulane community by Dean Lawrence Ponoroff:
I received a call this morning to let me know that Dan Posin slipped into a coma last night and, shortly thereafter, peacefully passed away. He was with his family and close friends at the end. Arrangements for a service have not yet been finalized, but it is likely to happen on Saturday. I will let you know as soon as I have further information. I know you all join me in extending our deepest sympathies to Dan’s family. It is a terrible loss.
Here is Dan's bio from the Tulane web site:
Daniel Q. Posin is the Judge René H. Himel Professor of Law. His areas of scholarship and teaching are corporate law, alternative dispute resolution of business problems, and tax law. He is the author of Corporate Tax Planning: Takeovers Leveraged Buyouts and Restructurings, and the co-author of The Hornbook on Federal Income Taxation, 6th edition. Professor Posin has served as Special Counsel to the Corporate and Securities Section of the leading New Orleans law firm of Jones Walker. He also regularly mediates business and commercial disputes. Professor Posin is an arbitrator with the National Association of Securities Dealers, where he has served as a panel chair. He is also an arbitrator with the American Arbitration Association.
I will provide more details as they become available.
February 23, 2006
Janet Spragens' Funeral, On-Line Guestbook, and Washington Post Obituary
The funeral of our friend and colleague Janet Spragens takes place today at 10:30 a.m. at the Washington Hebrew Congregation, 3935 Macomb Street, NW, Washington, D.C. The family will be receiving at Janet's house, beginning at 6 p.m.
Washington College of Law at American University has announced that the Federal Tax Clinic, which she founded and directed since 1990, will be renamed in her honor the Janet R. Spragens Federal Tax Clinic..
A guestbook has been added here where you may share your memories or express your condolences. This will be a meaningful keepsake for her family and friends. Contributions in memory of Professor Spragens may be made payable to the Washington College of Law. Please note in the memo portion of your check, "For the Janet R. Spragens Federal Tax Clinic."
The Washington Post's obituary is here; among the wonderful remembrances:
Since the clinic was founded, participation in it has been "standing-room only," said its supervising attorney, Nancy Abramowitz, referring both to students and clients. The program's success has spawned others at law schools across the nation.
As a student teacher during her year at Northwestern, she taught future Sen. Hillary Rodham Clinton (D-N.Y.), then a high school senior. In her memoir, "Living History," Clinton credits Ms. Spragens with urging her to broaden her horizons by leaving the Midwest and attending college in the East. Like Ms. Spragens, Clinton chose Wellesley.
During her third year of law school, Ms. Spragens served as a clerk to U.S. District Judge Oliver Gasch. She was an attorney with the appellate section of the Justice Department's tax division before joining the faculty of the Washington College of Law in 1973. At the time, she was the only female member of the full-time faculty.
Federal funding for the tax clinic, thanks to Ms. Spragens' efforts, came about almost accidentally. Testifying in 1997 before the National Commission on Restructuring the Internal Revenue Service, she was asked what could be done to alleviate tax problems confronting the working poor. "She said, somewhat offhandedly, just provide funds to create more clinics for the provision of services to this needy population across the country," Abramowitz noted. "The rest is history."
February 22, 2006
Janet Spragens' Funeral and On-Line Guestbook
It is with great sadness that I share with all of you that our esteemed colleague and friend, Professor Janet Spragens, passed away Sunday, Feb. 19th. We have conveyed our condolences on behalf of our community to her family.
Services will be held at 10:30 a.m. on Thursday, Feb. 23, at the Washington Hebrew Congregation, 3935 Macomb Street, NW. There will also be a reception at 6 p.m. on Thursday, at Janet's home. We will also plan with her family a ceremony to commemorate the multiple contributions that Janet made to our school, a school that she loved and to which she devoted almost all of her professional life.
In her memory, WCL will be naming the Federal Tax Clinic, which she founded and directed since 1990, the Janet R. Spragens Federal Tax Clinic.
Within the next few days, a page will be posted at www.legacy.com. Guests may enter Janet Spragens' name and post entries in her guestbook. If her page is not found, please try again at a later time. This will be a meaningful keepsake for her family and friends.
February 21, 2006
Obituary of Janet Spragens: "Extraordinary Advocate Who Changed Face of Tax Clinical Education"
Janet R. Spragens, 62, professor of law at American University Washington College of Law, passed away in her Washington, D.C. home on Sunday, Feb., 19, after an extended battle with cancer.
Professor Spragens joined the faculty of the Washington College of Law in the fall of 1973. In 1990, she founded the Federal Tax Clinic, which the ABA Tax Section has called one of the earliest and most successful low-income taxpayer clinics in the country. She was director of that clinic since its inception.
Prof. Spragens was on the forefront of issues involving the rights of underserved taxpayers, and her testimony before the National Commission on Restructuring the Internal Revenue Service in 1997 is widely considered to have been instrumental in achieving federal funding for non-profit low-income taxpayer clinics. In 2006, she was given the ABA Section on Taxation's Pro Bono Award for her work on behalf of low-income tax payers. This award recognizes her immense contributions to the field of clinical legal education and the importance of her work on behalf of underserved tax payers. Her work included training and supervising law students who represent low-income taxpayers in federal and state tax controversies before the Tax Court, and teaching tax law classes.
From 1996 to 2001, she served as executive director of the American Tax Policy Institute, and she was active in the ABA Section of Taxation, as a member of the council, and former chair, of the section's Low-Income Taxpayer and Teaching Taxation committees. Prof. Spragens was also director of WCL's Israel Program and was visiting professor of law at University of Haifa Faculty of Law in 2000 where she taught tax law.
She held expertise in income taxation, federal personal income tax, federal corporate income tax and federal tax policy. She was executive director of the American Tax Policy Institute since 1996, and a member of the council for the ABA Section on Taxation since 1999. In 1997, she served as an expert witness for the Department of Justice; she served as a consultant to the Department of Labor on a study on the taxation of human capital; and as a consultant to the Department of the Treasury on fundamental tax reform. Throughout her career, Prof. Spragens was called upon to offer expert testimony before various government agencies and IRS committees and boards.
She authored Tax Aspects of Forming and Operating Closely Held Corporations (Shepard's/McGraw-Hill, 1992, 1993) and co-authored How You Can Get the Most From the New Tax Law (Bantam, 1981). She also authored many journal and law review articles in IRS modernization, tax reform, tax clinics in law schools, the savings and loan industry and other tax-related issues. She has been quoted extensively in the Washington Post, Legal Times, National Law Journal, the ABA's Tax Lawyer and others.
Prior to joining the faculty of WCL, Prof. Spragens clerked for D.C. Federal District Court Judge Oliver Gasch, and then was an attorney with the Appellate Section of the Justice Department's Tax Division. She has served as visiting professor at Northwestern University, University of San Diego, and law schools in Israel, Chile and China.
Prof. Spragens received her B.A. from Wellesley College in 1964, and her J.D. from George Washington University National Law Center in 1968.
She is survived by a daughter Robin Spragens Trapanier of Washington, D.C.; a daughter Lee Spragens of Los Angeles; her mother Sophie R. Altman of D.C., two sisters, Susan Altman of D.C. and Nancy Altman of Bethesda, and a brother, Robert Altman of Potomac.
Prof. Spragens, who devoted much of her professional life to WCL, was regarded by faculty, students and staff as a warm and supportive colleague, a tireless mentor and an extraordinary advocate whose contributions changed the face of legal education tax clinics in America.
February 20, 2006
Death of Janet Spragens
I am very sorry to bring you the news that Janet Spragens (American) died last night at the too-young age of 62. I will bring you more details as they become available. In the meantime, I am reprinting portions of last month's TaxProf Blog post on Janet's receipt of the ABA Tax Section's 2006 Pro Bono Award:
Spragens founded one of the earliest and most successful low-income taxpayer clinics in the country in 1990 -- the Federal Tax Clinic at American University’s Washington College of Law -- and has served as its director since that time. Her work includes training and supervising law students representing low-income taxpayers in federal and state tax controversies often heard before the Tax Court, and teaching tax law classes. Spragens has been on the forefront of issues involving the rights of underserved taxpayers, and her testimony before the National Commission on Restructuring the Internal Revenue Service in 1997 was widely considered to be instrumental in achieving federal funding for non-profit low-income taxpayer clinics.
“Janet Spragens has been a mentor to many lawyers, such as me, who have been inspired and influenced by her considerable commitment to the pro bono community and to the welfare of low-income taxpayers,” said Les Book, professor of law and director of the Federal Tax Clinic at the Villanova University School of Law. “Her influence in the area of tax law will long be felt by those Americans who need it most and by those of us in the profession who have been guided by her work. She is truly a pioneer in the field of legal representation for low income taxpayers.”
Spragens began her legal career as a clerk for D.C. Federal District Court Judge Oliver Gasch, and then as an attorney with the Appellate Section of the Justice Department Tax Division. In 1973, she joined the faculty at the American University Washington College of Law, and has been a tax professor there since that time. Her many outside activities have included visiting professorships at Northwestern University, the University of San Diego, and law schools in Israel, Chile and China. She has served as executive director of the American Tax Policy Institute (1996-2001), and has long been active in the American Bar Association Section of Taxation, as a member of the council, and former chair, of the section’s Low Income Taxpayer and Teaching Taxation committees.
February 8, 2006
Yale Law Journal Tribute to Boris Bittker
We previously published (here and here) a memorial tribute to Boris Bittker (Yale), one of the true tax giants of the 20th century. The current issue of the Yale Law Journal contains four tributes to Boris:
- Marvin Chirelstein, Boris I. Bittker, 115 Yale L.J. 737 (2006):
Boris was a perfect scholar. He loved his topic, loved to write, and of course beautifully. His books, treatises, and articles in the tax field were of the highest quality and originality, and the volume of his output was, to my mind, miraculous. Along with that, however, he never appeared to be hurried, there was never a “Do Not Disturb” sign on his office door, and he was always readily interruptible. In short, he was the scholarly ideal we all hoped to match, but never could.
- Michael J. Graetz, Boris I. Bittker, 115 Yale L.J. 739 (2006):
As everyone here knows, Boris Bittker was a pathbreaking scholar of federal tax law. His treatises on taxation cover the entire range of income and estate tax issues. They are found on the shelves of virtually every law and accounting firm in the nation. Boris was also a prolific author of law review articles, many of which had great impact on the key tax policy debates of the past five decades. Boris’s scholarship was always sharp, insightful, and elegantly written. a little edge.
- Louis H. Pollak, Remembering Boris, 115 Yale L.J. 745 (2006):
Of the quality and significance of Boris’s tax scholarship, the testimony will have to come not from me, but from those qualified to assess it. I will content myself with the submission that Boris’s preeminence in tax law has no analog in other fields of law today or for many generations back. Even Arthur Corbin had Samuel Williston to contend with.
- John G. Simon, Let Us Count the Ways: A Tribute to Boris Bittker, 115 Yale L.J. 751 (2006)
How do we remember Boris? Let us count the ways. What is salient for hundreds or thousands is the memory of his inspired teaching, a memory I share from his tax classes fifty-four years ago, including the humor: “I am, at heart,” he said, “a ham.” An even larger audience stands in awe (as I do) of the monumental written output that made Boris the First Lord of American tax scholars....
While Boris was often ahead of the curve — he often presaged innovation — he was not a fan of all innovations; he did not think well of all new curves. Thus, another aspect of Bittkerian independence was his relentless scrutiny of conventional wisdom, either new-fangled or old-fangled. The same independent skepticism that he brought to the “constitutionalizing” of tax policy, to the “subsidy” theory of exemption, and to black reparations also surfaced in his resistance to some of the vogue-ish nostrums in tax reform policy. Two examples: the quest for a “comprehensive tax base” (Boris thought it to be a mirage) and the concept of a “tax expenditure” budget as a way of unmasking and presumably condemning “subsidies” (conceptually sloppy,Boris thought, and a practical nightmare). He was also opposed to the easy cant employed by many tax reformers who, for example, hurled the “loophole” epithet as a substitute for analysis. “[T]he time has come,” “for a drastic revision of the rhetoric of tax reform.”
February 4, 2006
Death of Boris Kostelanetz
Mr. Kostelanetz, a founding partner of Kostelanetz & Fink, handled the defense in tax evasion cases for scores of well-known clients like Imelda Marcos and James Brown....
During his long career, Mr. Kostelanetz handled a heavy load of tax evasion cases. Among the clients he defended were Bobby Baker, a protégé of President Lyndon B. Johnson; Dr. W. Kenneth Riland, the physician to President Richard M. Nixon and Gov. Nelson A. Rockefeller; and Anthony Conrad, chairman of the RCA Corporation. His efforts were frequently successful.