Paul L. Caron

Saturday, July 18, 2015

Dan Markel Deserves Justice

MarkelTallahassee Democrat editorial, Dan Markel Deserves Justice:

On Friday morning, July 18, 2014, an assailant, some speculate that it could have been a professional hit man, shot Florida State law professor Dan Markel as he sat in his car in his garage.

Markel’s murder represents a diminishment of our community on so many levels: as a father, educator, scholar, neighbor, congregant and human being. The loss is compounded by the frustration over the lack of progress in bringing his killer or killers to justice. All lives matter, but the need for justice in this case seems more urgent than ever. If this can happen to Dan Markel, then we are all vulnerable.

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July 18, 2015 in Legal Education, Obituaries | Permalink | Comments (7)

Monday, June 8, 2015

Death Of Len Terr

TerrLeonard B. Terr, a tax partner at Baker & McKenzie (Washington, D.C.), died last Tuesday at the age of 69.  Here part of the obituary in the Washington Post:

Len is survived by his wonderful family of which he was tremendously proud: his wife, Linda, his children, Jessica, Jeremy, Amanda and Ashley, and his two beautiful grandsons, Evan and Nate.

Len was born in Atlantic City, NJ, and grew up in Philadelphia where he graduated from LaSalle College in 1967. He went on to obtain his A.M. and Ph.D. from Brown University in 1968 and 1971 respectively. Before taking up law, he was an instructor in English at Brown University, and an assistant professor of English at Wayne State University and Elmira College. ... His poetry was published in numerous literary publications. Len consistently reflected in his daily life this diverse and deep background in the arts, and shared it with friends and colleagues through his charming wit and eloquence.

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June 8, 2015 in Obituaries, Tax | Permalink | Comments (0)

Monday, April 20, 2015

Death of Chuck Davenport

DavenportNeil H. Buchanan (George Washington),  Charles Davenport, Rest In Peace:

Chuck Davenport died last week.  I admired him greatly.  Chuck was the senior tax law professor at Rutgers-Newark when I was on the entry-level market for legal academics.  When I visited Newark for my job talk, Chuck came to the small dinner the night that I arrived, and I immediately knew that I had met a kindred spirit.  It was clear that we were politically similar (for example, he positively compared my thinking with that of John Kenneth Galbraith -- a generous compliment that would turn anyone's head!), but that was not what really mattered.  Chuck was just so easy to like.

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April 20, 2015 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)

Wednesday, March 4, 2015

Death of Jerome Kurtz, Former IRS Commissioner

New York Times, Jerome Kurtz, 83, Dies; Headed I.R.S. in Carter Administration:

Jerome Kurtz, who as commissioner of the Internal Revenue Service during the Carter administration was known for cracking down on tax shelters and other tax advantages for the wealthy, died on Friday in Manhattan. He was 83. The cause was complications of surgery, his family said. ...

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March 4, 2015 in Obituaries, Tax | Permalink | Comments (0)

Friday, February 20, 2015

Tax Profs Remember Marvin Chirelstein

ChirelsteinFollowing up my posts (here and here) on the February 16 death of Yale/Columbia tax legend Marvin Chirelstein: below the fold are remembrances of Marvin from these Tax Profs (and others):

  • Joe Bankman (Stanford)
  • Paul Caron (Pepperdine)
  • Bill Clinton (Former U.S. President)
  • Mark Cochran (St. Mary's)
  • Steve Cohen (Georgetown)
  • Cliff Fleming (BYU)
  • Will Foster (Arkansas-Fayetteville)
  • Michael Graetz (Columbia)
  • Calvin Johnson (Texas)
  • Richard Kaplan (Illinois)
  • Ed Kleinbard (USC)
  • Michael Knoll (Pennsylvania)
  • Al Lauber (Judge, U.S. Tax Court)
  • Michael Livingston (Rutgers-Camden)
  • Jim Maule (Villanova)
  • Philip Oliver (Arkansas-Little Rock)
  • Alex Raskolnikov (Columbia)
  • David Schizer (Columbia)
  • Dan Shaviro (NYU)
  • George Yin (Virginia)

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February 20, 2015 in Legal Education, Obituaries, Tax | Permalink | Comments (1)

Tuesday, February 17, 2015

Death of Marvin Chirelstein

ChirelsteinColumbia Law School, Marvin A. Chirelstein: Revered Professor and Leading Scholar of Federal Taxation, Corporate Law, and Contracts:

Columbia Law School Professor Emeritus Marvin A. Chirelstein, a leading scholar of federal taxation, corporate law, and contracts whose textbooks are still used by students across the country, died on Feb. 16. He was 86.

Chirelstein first joined Columbia Law School in 1954 to work on the Federal Income Tax Project under Dean William C. Warren. He then joined the government as an attorney in the U.S. Department of the Treasury and later taught at Rutgers School of Law and Yale Law School. Chirelstein returned to Columbia Law School as a visiting professor in 1981 and became a full-time faculty member in 1984. Two years later, he was named the first Isidor and Seville Sulzbacher Professor of Law, an appointment announced by then-Columbia University President Michael I. Sovern ’55.

In addition to being a highly sought after academic expert on taxation, contracts, and corporate law, Chirelstein was a beloved professor who once taught a seminar on the legal side of one of his favorite sports: boxing. A music lover who played the violin, he was known for his dry sense of humor and quiet wit and was adored by students. Two of his textbooks, Concepts and Case Analysis in the Law of Contracts and Federal Income Taxation: A Law Student’s Guide to the Leading Cases and Concepts, have guided generations of future lawyers through the complexities of the law. A third, Cases and Materials on Corporate Finance, opened the way to interdisciplinary analysis of corporate law.

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February 17, 2015 in Legal Education, Obituaries, Tax | Permalink | Comments (4)

Monday, February 2, 2015

Death of Robert Anthoine

RobertNew York Times Obituary:

Robert Anthoine --  renowned tax and arts law expert and enthusiastic supporter of the arts, died on January 23, 2015 after a brief illness.  ... He graduated from Columbia Law School in 1949 and returned there to teach in 1952. In 1963, he joined Winthrop, Stimson, Putnam & Roberts as the head of its tax department. He continued to teach as an adjunct at Columbia for another three decades, and as a visiting professor at law schools around the world through his seventies. ... A memorial celebrating his life will be held in March in NYC on a date to be announced. In lieu of flowers, contributions in his memory may be made to the Aperture Foundation.

Bob was married to Tax Prof Rebecca Rudnick at the time of her tragic death in a boating accident in Papua New Guinea in 2001. (Hat Tip: Myron Grauer, Bill Streng.)

February 2, 2015 in Obituaries, Tax, Tax Profs | Permalink | Comments (3)

Wednesday, November 12, 2014

Death of Ginny Chung

Chung 2Ginny Chung, Acting Deputy International Tax Counsel at the Treasury Department, died of colon cancer last Saturday at the age of 43.  From her Washington Post obituary:

She earned her undergraduate degree from Wellesley College, her JD from Emory University, and a Master of Laws in Taxation from Georgetown University. Ginny spent all of her professional life working for the United States Government, first for the IRS and most recently serving as the Acting Deputy International Tax Counsel for the Department of the Treasury. ...

Ginny is survived by her husband Aaron King; two children [ages 5 and 10]; her parents George and Grace Chung of New Jersey; and sister Christine Chung of London.

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November 12, 2014 in IRS News, Obituaries, Tax | Permalink | Comments (1)

Wednesday, October 22, 2014

Death of Mark Kuller

KullerWashington Post, Mark Kuller, Former Tax Lawyer Who Opened Acclaimed Restaurants in D.C., Dies at 61:

Mark Kuller, a former tax lawyer who transformed his prodigious appetite for good food and drink into a diverse collection of critically acclaimed restaurants in Washington, died Oct. 16 at his home in Bethesda, Md. He was 61.

The cause was pancreatic cancer, said his daughter, Candace Kuller.

The son of a bookie who took bets for the Mafia, Mr. Kuller went on to become, according to the New York Times, “a major player in corporate tax shelters.” As part of his job studying tax codes and entertaining clients, he developed a serious interest in restaurants that eventually spurred his desire to change careers. ...

If Mr. Kuller had carved a new career path for himself in his 50s, he had also created a new life at home. In 2010, he married Kristin Connor, who was more than 20 years his junior, and started talking about being a father again. (Mr. Kuller had divorced his first wife, the former Janet Goldberg, in 2003, according to a Washingtonian profile; he had two children from that marriage, Max and Candace, who both work at their father’s restaurants.)

But last year, just days after Mr. Kuller learned Connor was pregnant, he received tragic news: He was diagnosed with stage-four pancreatic cancer, a condition with a short life expectancy.

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October 22, 2014 in Obituaries, Tax | Permalink | Comments (1)

Wednesday, September 3, 2014

Death of Brittany McGrath (J.D. 2014, Brooklyn Law School)

Daily Hampshire Gazette:  A Father-Daughter Bond That Ended Far Too Soon:

EdWednesday morning at 10, people who loved Edward Daniel McGrath Jr. and his daughter, Brittany Danielle McGrath, gather in Northampton to attempt what must seem impossible: Accept that this doting dad and loving child, joined for a late-summer motorcycle ride and both in love with partners who appreciated their unique ways, died because a driver addled by heroin allegedly nodded off and crossed the center line. ...

James Walter Ainsworth ... will face two counts of felony motor vehicle homicide under the influence of drugs, as well as operating to endanger, possession of heroin and driving with a suspended license. Police say Ainsworth climbed into a potentially lethal weapon, an SUV, and allowed it to collide with innocent people.

According to an Easthampton police report, witnesses at the scene said Ainsworth climbed out of the SUV and looked passively at the wrecked motorcycle. He lit a cigarette. A witness reported seeing Ainsworth slumped minutes before against the driver’s side window, apparently asleep. He was heard to say at the scene, “The curb woke me up.” ...

Ed and Brittany liked to ride together, her obituary said. It was part of their bond. She was about to take a job with a British law firm, having just graduated magna cum laude from Brooklyn Law School, following years in New York City studying at Fordham University. Their Thursday afternoon ride north toward Northampton was surely a joyous reunion.

Obituary, Brittany McGrath (1985-2014):

BrittanyAfter graduating from Fordham with honors and awards she went on to work for the Manhattan District Attorney's office as a trial prep assistant. Her experience working at the DA's office deepened her desire to pursue social justice, so she pursued an education in law, continuing studies at Brooklyn Law School. While at Brooklyn Law she continued leading her Moot Court team to multiple international victories, including at Oxford University. Continuously on the Dean's list she was a member of the Law Review and was sought after by many professors to assist in legal research. Just three short months ago, she graduated magna cum laude from BLS, and had accepted a position at an international British law firm, Allen and Overy. She would have started on September 15th volunteered for the coalition of the homeless, was a member of the board of directors for the Harlem Youth Baseball Organization, and was a fierce advocate for as a junior associate. She children and animal rights, both adopting and placing many homeless animals. She had a magical connection with everyone she met, and will forever be missed. ...

Brittany is survived by her mother, Iris McGrath, best friend and sister Chelsea McGrath, and her partner and love of her life, Juan Reinoso, and their household: dogs Valencia, Mocha, Nala, Smokey, and cats Tuxedo, Misu, and Lolita.

Services will be Wednesday, Sept. 3, at 10 a.m. at Ahearn Funeral Home at 783 Bridge Road in Northampton. Flowers can be sent to the funeral home. In lieu of flowers, donations can be sent to Louie's Legacy Animal Rescue.

September 3, 2014 in Legal Education, Obituaries | Permalink | Comments (0)

Thursday, August 7, 2014

Death of Cynthia Beerbower

Dayton Daily News Obituary:

Cynthia Gibson Beerbower passed away on July 26, 2014, in her South Kensington home in London. She was 65. ...

Cynthia received her BA, magna cum laude, from Mount Holyoke College in 1971, her JD from Boston University Law School in 1974 and her LLB from the University of Cambridge in 1976. At Cambridge, she was a member of Newnham College. She married John E. Beerbower in 1971. John, a 1966 graduate of Oakwood High School and also a panelist of the Dayton Daily News Youth Forum the year ahead of Cynthia, became a partner at the law firm of Cravath, Swaine & Moore in New York City in 1980.

After admission to the New York Bar, Cynthia was an associate at the New York City law firm of Simpson, Thacher & Bartlett, where she was elected a partner in 1981. She specialized in tax. At the time, she was one of only a handful of women partners at Wall Street law firms. In 1993, she joined the first Clinton administration, serving first as International Tax Counsel under Secretary Lloyd Benson and then as Deputy Assistant Secretary for Tax Policy under Secretary Robert Rubin. She left government service in late 1996.

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August 7, 2014 in IRS News, Obituaries, Tax | Permalink | Comments (0)

Tuesday, August 5, 2014

Sad News From Vermont Law School

HannaCheryl Hanna, Vice President for External Relations and Professor of Law at Vermont Law School, took her own life last week at the age of 48, leaving behind a husband and two children. Professor Hanna's family has requested that, in lieu of flowers, memorial contributions be made in her memory to Women Helping Battered Women, P.O. Box 1535, Burlington, VT 05402.

ShieldsFormer Vermont Dean Geoffrey “Jeff” Benson Shields died on August 2 at the age of 68.   His family asks that any gifts in his memory be sent to the Hallowell Singers, 191 Canal St., Brattleboro, Vt. 05301, or to The Jeff and Genie Shields Prize at Vermont Law School, 164 Chelsea St., South Royalton Vt. 05068. A week before his death, Dean Shields and his wife gave their family home to the law school:

“Jeff and Genie have given to this school in so many remarkable ways over the years—their extraordinary and dedicated service to students, faculty, staff and alumni during Jeff’s tenure as president and dean, their contributions to and relentless fundraising for the Center for Legal Services, and, of course, the establishment of the Shields Prize,” Mihaly and Board of Trustees Chairman Edward Mattes ’83 wrote in a letter to VLS faculty and staff. “The Shields have always led by example. This most generous gift is clear manifestation of [their] philanthropic spirit.” The historic 3,400-square-foot home, built in 1810, is currently for sale and rented by VLS students. The law school plans to continue the search for a buyer and have the students remain in residence for the duration of their lease.

August 5, 2014 in Legal Education, Obituaries | Permalink | Comments (3)

Thursday, July 17, 2014

Death of the WSJ's Arden Dale

DaleWall Street Journal, Arden Dale, Dow Jones Writer, Dies:

Arden Dale, who covered taxes and estate planning at The Wall Street Journal, died Sunday at her home in Maplewood, N.J., after a battle with cancer. She was 54 years old.

She had a long and distinguished career with Dow Jones and the Journal. She was managing editor for energy coverage at Dow Jones Newswires in the early 2000s, and then a senior writer on personal-finance issues for Wealth Adviser.

"We are deeply saddened by Arden's death. She was a highly talented and widely respected journalist and colleague. Arden served Dow Jones, The Wall Street Journal and their readers well in important news management and reporting positions," said Neal Lipschutz, a deputy managing editor of the Journal.

I blogged Arden's final column, in May, Skirting the New Investment Tax: 'Active' Business Owners Can Escape the 3.8% Investment Tax—If They're Truly Active

July 17, 2014 in Obituaries, Tax | Permalink | Comments (1)

Sunday, July 6, 2014

Death of Don Schapiro

Donald Schapiro (Chadbourne Parke, New York) died on July 3 at the age of 88.  From the New York Times obituary:

Dschapiro[H]e graduated from Townsend Harris High School, Yale College '44, where he became an instructor in the department of economics, followed by Yale Law School '49, where he developed a course in legal accounting, which he continued to teach as a visiting professor for some 25 years. Joining the firm of Paul, Weiss, Goldberg, Rifkind, Wharton & Garrison, he left after two years to go to Washington, D.C., as Assistant Chief Counsel to the U.S. House of Representatives Ways and Means Subcommittee on Administration of the Internal Revenue Laws. Returning to New York, he became a partner at Barrett, Smith, Schapiro, Simon, & Armstrong. In 1988, he joined Chadbourne & Parke, where he worked as a senior tax partner until his death. ...

Donations in Don's memory may be made to Yale Law School or Memorial Sloan-Kettering Cancer Center. Funeral services will be held Tuesday, July 8, at 11am at Temple Emanu-El. The family will receive friends at their residence from 5pm to 8pm on Tuesday, July 8, Wednesday, July 9, and Thursday, July 10.

(Hat Tip: Mike Schler.)

July 6, 2014 in Obituaries, Tax | Permalink | Comments (1)

Wednesday, May 28, 2014

Death of Joe Marshall

Photo 2Philadelphia Inquirer, Joseph Marshall, Temple Law Professor:

Joseph W. Marshall Jr., 88, of Philadelphia, a professor emeritus at Temple University Law School, died Sunday, May 4, of congestive heart failure at Bryn Mawr Hospital.

The law school hailed him on its website as "a legendary tax professor who served the law school from 1960 to his retirement in 1996."

His was a quick rise. He began as a lecturer in 1960, then served as an associate professor for two years before being named a full professor in 1968. In addition to teaching taxation, Mr. Marshall developed the Graduate Tax Program and directed it from 1970 to 1984. During that time, he served as acting dean from 1970 to 1971 and again in 1980.

(Hat Tip: Jim Maule.)

May 28, 2014 in Obituaries, Tax | Permalink | Comments (1)

Friday, April 25, 2014

William J. Holloway, Jr., 1923-2014

HollowayWilliam Judson Holloway, Jr., former Chief Judge of the U.S. Court of Appeals for the Tenth Circuit, died this morning surrounded by his family.

William J. Holloway, Jr. was born in Hugo, Oklahoma, in 1923. He is the son of the late Governor and Mrs. William J. Holloway.

Judge Holloway's family moved to Oklahoma City in 1927, where he received his elementary education in the Oklahoma City public schools, graduating from Classen High School in 1941. He attended the University of Oklahoma for two years before World War II and for one year after serving in the United States Army, receiving his B.A. from the University in 1947. He received his LL.B. from Harvard Law School in 1950.

After being in general practice with his father and uncle in Oklahoma City, he served as an attorney in the Department of Justice in Washington, D.C., in 1951 and 1952. He then returned to general practice in Oklahoma City until his appointment by President Johnson as a United States Circuit Judge of the Tenth Circuit on September 16, 1968. He served as Chief Judge of the Tenth Circuit from September 1984 until September 1991 and assumed senior status in 1992.

Judge Holloway altered the trajectory of my life.  When I was applying for judicial clerkships, my Cornell friend and classmate Richard Paar, who was from Oklahoma City, suggested that I apply to clerk in Judge Holloway's chambers.  I got the job, packed up my Honda Civic in August 1983 and made the 1,700 mile trek from Massachusetts to Oklahoma to begin my post law school life.  Judge Holloway was an ideal mentor, modeling genuine kindness (to everyone), a prodigious work ethic (which included feeding his clerks hot dogs and Twinkies on Saturdays in the office), and a deep love for his family.  He graciously indulged my fantasy of becoming a law professor someday by allowing me to write three articles and teach on an adjunct basis at Oklahoma City University School of Law and the University of Oklahoma College of Law during my clerkship.

I dated my co-clerk, Courtney Bryan, and Judge Holloway looked the other way until we announced at the end of our clerkship that we were getting married.  He helped us land our jobs in Boston and later in Cincinnati.  We kept in touch through the years, including on April 19, 1995 when Judge Holloway was working in his chambers across the street from the Alfred P. Murrah Federal Building.

Courtney and I frequently marvel at the fates that brought us together in Oklahoma City and now have us living next door to my Dean and Judge Holloway's former Tenth Circuit colleague, Deanell Tacha.  Last month, we reconnected with our former co-clerk Steve Garrett, who came to Malibu on a college tour with his daughter.  We had dinner together and spoke long into the night about how our time with Judge Holloway had launched us into our professional lives.  We regaled ourselves (and bored Steve's daughter) with tales of our clerkships -- including the time the Judge called Steve and me into his office to speak with a FBI agent (that's a long story!).  

We learned much about the law and even more about life clerking for Judge Holloway.  We will always be grateful for the opportunity to work for and get to know this man who "lived greatly in the law" (Oliver Wendell Holmes).

April 25, 2014 in Legal Education, Obituaries, Tax | Permalink | Comments (4)

Friday, March 7, 2014

Death of Sarah Tran

TanSarah McQuillen-Tran (SMU) died last Friday at the age of 34:

Sarah Elizabeth McQuillen-Tran passed away peacefully surrounded by family and friends on Friday, February 28th at the age of 34. She had a strong spirit and heroically fought a relapse of leukemia over the past year.  Sarah received bone marrow transplants from her brother Paul and her sister Kathy.  She received excellent medical care from both Johns Hopkins Medical Center in Baltimore and Baylor Medical Center in Dallas.  Sarah and her family received tremendous support and encouragement from her family, friends and the local community, especially her Fondren Family, (friends and faculty) at Southern Methodist University.  Sarah's family would like to thank Armstrong elementary school, Highland Park Presbyterian Church, and Highland Park United Methodist Church for their wonderful support, as well as the ministers of Baylor and the Music Fairy.

Sarah was born in Leidschedam, Holland in 1979. She went to school in England and Saudi Arabia, and attended high school in the USA and Philippines.  After graduating from high school,  she spent a year volunteering in the Philippines, India and Nepal before going to college at UC Berkeley. After graduating from UC Berkeley with a degree in Civil Engineering, Sarah and her college sweetheart Thuan Tran joined the Peace Corps and served in Guinea, West Africa. They were married in Oakland, California in 2004.

FarrahSophia, their first great love, was born in Oakland, California in 2005. Sarah and Thuan then moved to Washington, D.C, where Sarah attended Georgetown Law School and graduated Magna Cum Laude. She later Clerked for the Honorable Judge Timothy Belcher Dyk on the U.S. Court of Appeals for the Federal Circuit and worked for the Energy Group at Jones Day law firm.

Sarah won her first battle with Leukemia at Johns Hopkins Cancer Research Center in Baltimore, MD.   She received a bone marrow transplant from her brother Paul in 2008, which enabled her to live a happy and healthy life for four and a half more years, and give birth to their second great love, Jimi Owen Tran in 2010.

Since January 2011, Professor Tran served as an Assistant Professor of Law at the Southern Methodist University, Dedman School of Law in Dallas, Texas. She specialized in Intellectual Property, Regulatory and Environmental Law. A nationally recognized legal scholar, Professor Tran published articles in many of the leading U.S. law journals. During the 2012-2013 academic year, Professor Tran served as a Fellow in the SMU Dedman College Interdisciplinary Institute. Professor Tran was equally dedicated to her teaching.  She taught Property Law and other courses to over one hundred students at the law school.  She also taught courage and determination amongst other qualities to her students, often conducting lectures from her hospital bed at Baylor Medical Center via Skype. ...

Sarah is survived by her husband Thuan and their two children FarrahSophia and Jimi Owen, her mother Jacqueline Conci and husband Michael Conci of Auburn, California and her Father Roland McQuillen and wife Gabrielle Kelly-McQuillen, of Ireland.  Sarah is also survived by her brother Paul and his partner Heather, her brother Mark and her sister Kathy, her husband Mo and her niece.

A memorial service celebrating Sarah’s life and spirit will be held on Saturday, March 15th at the Highland Park Methodist Church on 3300 Mockingbird Lane in Dallas, Texas at 10:00 a.m. A potluck lunch will follow the service.

In lieu of flowers, the family requests you consider making a contribution to the Tran Children Development Fund.

Sarah was a compassionate, affectionate wife and a devoted, loving mother. She will live on in our hearts as a shining example of brilliance, tenacity, an adventurous ‘can do’ spirit, dedication to family, students, fun, love and life.  Au revoir until we meet again.

For more of Sara's amazing story, see  SMU Property Law Professor Battling Leukemia Teaches From Hospital Bed. (Hat Tip: Babette Boliek.)

March 7, 2014 in Legal Education, Obituaries, Tax | Permalink | Comments (0)

Wednesday, February 19, 2014

Death of Richard Jacobus

JacobusI am saddened to report that former Senior Litigation Counsel Richard Jacobus died on December 1, 2013 of complications from cancer:

Richard was a major force during his 10 year career at the Tax Division. He came here in 2000 as a Trial Attorney in the Civil Trial Section, Eastern Region, where he had also worked as a Summer Law Intern. Immediately prior to joining the Tax Division, he worked as a law clerk to the Honorable Reginald Gibson of the United States Court of Federal Claims. Just six years after joining the Tax Division, Richard was named a Senior Litigation Counsel. He handled many notable cases, most of which resulted in victories, and he achieved savings to the United States Treasury totaling hundreds of millions of dollars. ...

But Richard's courthouse accomplishments do not do him justice. Richard was kind and generous with his colleagues. A prodigious writer, Richard could produce beautifully written, thoroughly researched, persuasive briefs or letters in almost no time at all. Indeed, he often did so on a Blackberry while attending a deposition. Even after Richard left the Division for the Public Company Accounting Oversight Board in 2009, his heart remained with the Tax Division. He wrote numerous articles for Tax Notes and other publications countering views offered by the private tax bar. And he maintained at his own expense a PACER account so he could keep up on briefs filed for and against the Tax Division and provide advice and support to his former colleagues. Indeed, in at least one case, Richard had read the opponent's brief and suggested the necessary reply arguments before the trial attorney had even seen the other side's brief.

Prior to obtaining his law degree from George Mason School of Law in 1997, Richard worked as a Certified Public Accountant. He obtained his accounting degree from University of Houston in 1985, and began his career at what was then known as the Big Five accounting firm of Arthur Young & Company. Richard had only recently retired in the spring of this year.

Although I never met Richard, he was a loyal reader and friend of TaxProf Blog who sent me dozens of tips each year.  (Hat Tip: David Weisbach.)

February 19, 2014 in IRS News, Obituaries, Tax | Permalink | Comments (2)

Tuesday, October 8, 2013

Remembering Mike McIntyre

McintyreFollowing up on my previous post on the death of Tax Prof Michael J. McIntyre:  Mike's Wayne State colleague and friend Allen Schenk shares his thoughts on Mike's passing:

Michael (Mike) McIntyre died August 24, 2013, after a seven-year bout with advanced prostate cancer. He was 71. He is survived by his spouse, May Ping Soo Hoo, his two sons, Devin and Colin, his seven siblings, their spouses, and numerous nieces and nephews.

Mike’s long fight against the odds with his cancer was emblematic of Mike’s personality. He always challenged the status quo and authority, whether in his academic writing, his respected status on the faculty at Wayne State University Law School for 38 years, or with international organizations when he thought that their proposals favoured business at the expense of the individual.

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October 8, 2013 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)

Monday, October 7, 2013

Death of Dale Collinson

CollinsonThe Martha's Vineyard Times:

Dale Stanley Collinson, 75, of Chevy Chase, Maryland, and Oak Bluffs died on September 28 from complications associated with the bone marrow disease MDS.

Dale was born in Tulsa, Oklahoma, on September 1, 1938. He graduated from Northwest Classen High School in Oklahoma City, and received his B.A. in politics and economics from Yale University and his LL.B. from Columbia Law School.

Dale worked as a director at KPMG for seven years. While at KPMG, Dale was the co-editor in chief of the Journal of Taxation of Financial Products and a fellow of the American College of Tax Counsel. Prior to working for KPMG, he acted as special counsel at the Internal Revenue Service, was head of the Tax Department for Willkie Farr & Gallagher in New York City, and served as tax legislative counsel at the Treasury Department during the Ford Administration. Dale began his legal career as a clerk for Justice Paul R. Hays of the U.S. Court of Appeals, 2nd Circuit, and then clerked for Supreme Court Justice Byron White from 1964-1966. Following his clerkships, Dale was on the faculty of Stanford Law School until his return to Washington in 1972. ...

Memorial services are being planned in Washington, D.C., in October and Martha's Vineyard in November. In lieu of flowers, memorial donations may be given to the National Philharmonic at Strathmore Music Center in Bethesda, MD.iva Hammer

October 7, 2013 in Obituaries, Tax | Permalink | Comments (0)

Sunday, August 18, 2013

Death of Mike McIntyre

McintyreMichael J. McIntyre (Wayne State), age 71, died on August 14, 2013 at his home after a long illness:

Michael graduated from Providence College in 1964 and then served in the Peace Corps in Bhopal, India, where he was a teacher of mathematics and English and a builder of windmills. He studied at Harvard Law School, graduating with a JD in 1969, and later returned to Harvard to become the Director of Training at the International Tax Program. In 1975 he became a Professor of Law at Wayne State University Law School in Detroit where he taught until his death.

A recognized authority on taxation, and particularly international tax law, Michael was the founding editor of Tax Notes International, published a multitude of books and articles on a wide variety of tax topics, and was a frequent consultant to the United Nations, as well as to national governments on six continents (including Australia, Bangladesh, Brazil, Canada, Egypt, New Zealand, Peru, Romania, Spain, United States and Vietnam). ...

A memorial service will be held at 11 AM on Saturday, August 24th, at St. Mary’s Student Parish, 331 Thompson St., in Ann Arbor, MI. ... In lieu of flowers, donations can be made in memory of Michael J. McIntyre to the Karmanos Cancer Institute. Please designate specifically “for prostate cancer research;” the family is especially grateful to Dr. Elisabeth Heath and the entire staff at Karmanos who helped give Mike an extra seven years of life.

(Hat Tip: David Cay Johnston, Rick Krever.)

August 18, 2013 in Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Tuesday, July 2, 2013

Death of John Tiley

TileyJohn Tiley, Emeritus Professor of the Law of Taxation and Director of the Centre for Tax Law at the University of Cambridge Faculty of Law, Britain's leading tax academic, died Sunday at the age of 72 after apparently jumping off the roof of the law school building.

(Hat Tip: Steve Bank, Erik Jensen.)

July 2, 2013 in Legal Education, Obituaries, Tax | Permalink | Comments (3) | TrackBack (0)

Wednesday, May 29, 2013

Death of Dan Schaffer

SchafferJeremy Paul (Dean, Northeastern):  NUSL Mourns the Loss of Professor Daniel Schaffer (June 7, 1938 - May 8, 2013):

It is with a heavy heart that I report the unexpected passing of our colleague, Dan Schaffer, who died Wednesday night of as yet unidentified causes.  

Professor Schaffer joined the Northeastern law faculty in 1970 and was named Professor of Law in 1974. After more than 40 years of dedicated teaching and research primarily in the tax field, his many contributions are well known to our community. Virtually every graduate of the law school who studied tax while here had the benefit of Dan's clear, well-organized and rigorous teaching style.

A magna cum laude graduate of both Harvard College and Harvard Law School, Professor Schaffer spent six years practicing law at the law firm of Fried, Frank, Harris, Shriver and Jacobsen before finding his true calling in the legal academy. His scholarly focus covered many areas of tax law, including health care, child care credits, intercorporate dividends, ERISA and tax treatment of disabilities. Above all, he was a gentle soul committed to the advancement of knowledge, one student at a time.

(Hat Tip: Dan Filler.)  From Dan's obituary:

Daniel C.Schaffer, of Brookline, MA passed away on Wednesday, May 8, 2013 as a result of complications following surgery. He was the loving husband of Sally Bould and of the late Judith (Wolch) Schaffer, the devoted father of Noah Schaffer, the son of the late Leo & Rae Schaffer and the brother of Jerome Schaffer.

Daniel's family remembers him as a kind and warm father and husband who always there in times of need. "He always encouraged us to follow our passions the way that he had," said his son Noah. "There was only one topic that I never felt comfortable discussing with him, and that was whether he would someday retire. And, as it turns out, he never did."

In lieu of flowers, donations may be made to the Daniel C. Schaffer Scholarship Fund at Northeastern University School of Law, 400 Huntington Ave., Boston, MA 02115.

May 29, 2013 in Legal Education, Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Thursday, April 11, 2013

Death of Joe Feller

FellerJoseph M. Feller, a 59-year old environmental law professor at Arizona State, was killed when he was struck by a car when jogging on Monday. From Arizona State Dean Douglas Sylvester:

Joe cared deeply about the environment and about environmental justice, and during his 25-plus years at ASU, he trained a generation of environmental lawyers in Arizona. He taught water law and natural resources law, and often led teams of students onto public lands and waterways across Northern Arizona, adding meaning to what they’d learned in the classroom.

Joe had a dazzling resume, having earned an undergraduate degree in physics and a law degree, magna cum laude, from Harvard, where he was editor of the Harvard Law Review. He also had a Ph.D. in physics from the University of California, Berkeley. But Joe’s warm personality and easy manner outshone his academic pedigree. ...

Services are pending. Please check back for more information.

Larry Solum has more here. (Hat Tip: Shelley Saxer.)

April 11, 2013 in Legal Education, Obituaries | Permalink | Comments (1) | TrackBack (0)

Monday, March 11, 2013

Tax Profs Remember Christine Brunswick

Tax Analysts Tax Notes has reprinted our tribute in Tax Professors Remember Christine Ann Brunswick, 138 Tax Notes 1267 (Mar. 11, 2013):


Paul L. Caron ... shares the tributes posted by tax professors remembering Christine Ann Brunswick, former director of the American Bar Association Section of Taxation, who died last month:

  • Alice Abreu (Temple)
  • Ellen Aprill (Loyola-L.A.)
  • Paul Caron (Cincinnati & Pepperdine)
  • Cynthia Lepow (Loyola-New Orleans)
  • Francine Lipman (UNLV)
  • Roberta Mann (Oregon)
  • Deborah Schenk (NYU)

All Tax Analysts content is available through the LexisNexis® services.

March 11, 2013 in Obituaries, Tax, Tax Analysts | Permalink | Comments (0) | TrackBack (0)

Wednesday, March 6, 2013

Tax Profs Remember Christine Brunswick

BrunswickFollowing up on last week's post on the death of Christine Ann Brunswick, Executive Director of the ABA Tax Section for over 25 years:  several Tax Profs share their remembrances of Christine:

  • Alice Abreu (Temple)
  • Ellen Aprill (Loyola-L.A.)
  • Paul Caron (Cincinnati & Pepperdine)
  • Cynthia Lepow (Loyola-New Orleans)
  • Francine Lipman (UNLV)
  • Roberta Mann (Oregon)
  • Deborah Schenk (NYU)

Continue reading

March 6, 2013 in Obituaries, Scholarship, Tax | Permalink | Comments (0) | TrackBack (0)

Thursday, February 28, 2013

Death of Christine Brunswick

BrunswickChristine Ann Brunswick, Executive Director of the ABA Tax Section for over 25 years, died on Monday at the age of 60. She was Vice President and a Member of the Board of Directors of the National Breast Cancer Coalition:

A longtime breast cancer advocate, Chris was part of the National Breast Cancer Coalition since its inception in 1991. She was a leader at every level, and among her many other volunteer efforts for NBCC, she testified before Congress and regulatory agencies, often appeared on television and in print media on behalf of NBCC, represented the coalition on various national committees and panels, and spoke around the world to advocates and researchers. She served on the NBCC Executive Committee and was one of the founders and advocates for NBCC’s international work, participating in various international conferences, including the 4th United Nation’s World Conference on Women in Beijing, China in 1995. Chris acted as a mentor for new NBCC board members and for participants in our Emerging Leaders network. ...

A memorial service will be held for Chris on Friday, March 1, from 12 noon until 3 p.m. at the National Women's Democratic Club, 1526 New Hampshire Ave., NW. The service is open to all ABA Tax Section members. Her family has asked that donations be made to The Chris Brunswick Fund at National Breast Cancer Coalition, 1101 17th Street, NW, Suite 1300, Washington, DC, 20036.

February 28, 2013 in ABA Tax Section, Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Thursday, September 20, 2012

Death of Tax Court Judge Russell Train

Train 2Tax Court Press Release:

Former Judge Russell E. Train, who served on the Tax Court of the United States from August 1, 1957, until July 31, 1965, died on September 17, 2012.

Prior to joining the Tax Court, Judge Train served as an attorney at the Joint Committee on Internal Revenue Taxation, United States Congress, from 1949 to 1953; as Clerk of the House Committee on Ways and Means in 1953 and 1954 and as Minority Clerk in 1955 and 1956; and as Assistant to the Secretary and Head of the Legal Advisory Staff at the Treasury Department in 1956 and 1957.

President Eisenhower appointed Judge Train as a Judge of the Tax Court of the United States on August 1, 1957, where Judge Train served until his resignation on July 31, 1965.

Following his service to the Tax Court, Judge Train was President of the Conservation Foundation from 1965 to 1969. He also served as Undersecretary at the Department of the Interior in 1969, as Chairman of the Council on Environmental Quality from 1970 to 1973, as Administrator of the Environmental Protection Agency from 1973 to 1977. He served as President and Chief Executive Officer of the World Wildlife Fund-U.S. from 1978 to 1985, and as Chairman of its board from 1985 to 1994.

In 1991 President Bush awarded Judge Train the Presidential Medal of Freedom, which is the nation’s highest civilian award, for his groundbreaking conservation and environmental efforts.

September 20, 2012 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Thursday, September 13, 2012

Death of Tax Court Judge Lapsley Hamblen

JudgeFrom the Tax Court:

Retired Judge Lapsley W. Hamblen, Jr., who served on the United States Tax Court from September 14, 1982, until his retirement on June 30, 2000, died on September 10, 2012. ...

Judge Hamblen served as Deputy Assistant Attorney General, Tax Division, Department of Justice, at the time of his appointment to the Tax Court. Judge Hamblen was appointed by President Reagan as a Judge of the United States Tax Court on September 14, 1982, for a 15-year term ending September 13, 1997. He served as Chief Judge from June 1, 1992, to May 31, 1996. Judge Hamblen retired on June 1, 1996, and was recalled as Senior Judge to perform judicial duties until June 30, 2000. Judge Hamblen authored 349 opinions.

September 13, 2012 in Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Tuesday, July 17, 2012

Death of Tax Court Judge Renato Beghe

Tax Court Logo 2Tax Court Press Release:

Senior Judge Renato Beghe of the U.S. Tax Court died on Saturday, July 7, after a long illness. Judge Beghe has served on the Tax Court since his appointment by President George H. W. Bush on March 26, 1991.

Born in Illinois in 1933, Judge Beghe graduated from the University of Chicago with an A.B. in 1951 and a J.D. in 1954. At the University of Chicago, Judge Beghe was a member of Phi Beta Kappa and the Order of the Coif, and he was co-managing editor of Law Review. Judge Beghe was admitted to the New York Bar in 1955. He practiced law in New York City with Carter, Ledyard and Milburn from 1954 to 1983 and with Morgan, Lewis and Bockius from 1983 to 1989.

July 17, 2012 in Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Thursday, February 16, 2012

From the Tax Notes Vault: Laurence Neal Woodworth, 1918-1977

Tax Analysts In celebration of the 40th anniversary of the publication of its inaugural issue, Tax Notes is re-publishing memorable articles from its archives. Here is Laurence Neal Woodworth, 1918-1977: He Made a Difference, 134 Tax Notes 821 (Feb. 13, 2012):

This article, commemorating the life of Laurence Neal Woodworth, was originally published on December 12, 1977. At the time of his death, Woodworth was the Treasury assistant secretary for tax policy. He had previously served as chief of staff of the Joint Committee on Taxation.

All Tax Analysts content is available through the LexisNexis® services.

February 16, 2012 in Obituaries, Tax, Tax Analysts | Permalink | Comments (0) | TrackBack (0)

Wednesday, February 15, 2012

ABA Tax Section Midyear Meeting

LewisThe ABA Tax Section midyear meeting kicks off today in San Diego. With the opening of the meeting came news of the death of Stuart Lewis (Buchanan Ingersoll & Rooney, Washington, D.C.), Chair of the ABA Tax Section in 2009-10. Mr. Lewis (B.A. 1967, Virginia; J.D. 1970, Virginia), was an Adjunct Professor in Georgetown's Graduate Tax Program; Fellow of the  American Bar Foundation and American College of Tax Counsel; and Member of the Board of Advisors of the Virginia Tax Review and NYU Law School. From the memorandum released to Section Members:

Stuart contributed greatly to the work of the Section and to the administration of the tax system. He had a witty, dry sense of humor and even through trying times had a twinkle in his eye. He cared about the next generation of tax lawyers and was always willing to lend a helping hand. We admire his courage and we extend our condolences to his wife, Bronwen, and his family. In keeping with Stuart's wishes, his immediate family plans to spread his ashes on the family farm in Culpeper, Virginia. A funeral service will not be held.

In place lieu of flowers, the family requests that those who wish to make donations please support the following:

(Hat Tip: Francine Lipman.)

February 15, 2012 in ABA Tax Section, Obituaries, Tax Conferences | Permalink | Comments (0) | TrackBack (0)

Monday, August 22, 2011

Death of Bernie Wolfman

Wolfman Bernard Wolfman, Fessenden Professor of Law Emeritus at Harvard Law School, died in his sleep on Saturday. From Dean Martha Minow:

[H]is contributions to tax and ethics, and his devoted teaching and mentoring of students and younger colleagues, will long endure as will his distinguished public interest advocacy and service to the profession.

The funeral will take place at Beth Sholom Synagogue, 8231 Old York Rd (Route 611), Elkins Park PA, 1 pm on Monday, burial afterward at Roosevelt Cemetery, 2701 Old Lincoln Highway, Trevose, PA.

(Hat Tip: Calvin Johnson.) See Tax Lions in Winter: Bill Andrews and Bernie Wolfman (Jan. 11, 2008).


August 22, 2011 in Legal Education, Obituaries, Tax | Permalink | Comments (3) | TrackBack (0)

Thursday, June 30, 2011

Death of Elias Clark

Clark Charles Elias (“Eli”) Clark, Lafayette S. Foster Professor Emeritus of Law at Yale Law School, died on June 11 at the age of 87. From Yale Law School and Yale Daily News:

“Eli Clark was an inspirational teacher and an invaluable mentor to generations of Yale students,” said Justus S. Hotchkiss Professor Emeritus of Law Michael Graetz, a longtime friend and colleague of Professor Clark at Yale Law School. “He was an indefatigable, and often indispensible, citizen of the law school and the university. His work on trusts and estates and their taxation educated students across the nation. Eli was a great storyteller, a raconteur—always with a smile on his face and a twinkle in his eye. Most importantly, he was a kind and gentle man and a loyal friend, a man who reveled in his family.” ...

Professor Clark was an expert on property and family law as well as estate taxation. His major works consist of two casebooks of which he is co-author: Gratuitous Transfers (West 5th ed. 2007) (with Mark Ascher (Texas), Grayson McCouch (San Diego) & Arthur Murphy (Columbia) and Federal Estate and Gift Taxation (West, 10th ed. 2011) (with the late Boris Bittker (Yale) & Grayson McCouch (San Diego). ...

Contributions may be made in Professor Clark’s memory to the Annie and Elias Clark Scholarship Fund, Yale University Office of Development, P.O. Box 2038, New Haven, CT 06521-2038.

(Hat Tip: Vincent Teahan.)

June 30, 2011 in Legal Education, Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Friday, June 10, 2011

Death of Steve Gey

Gey I previously have blogged (here, here, here, and here) about the heroic battle against amyotrophic lateral sclerosis (ALS), also known as Lou Gehrig's disease, waged by one of the true giants and nicest people in our business, Steven G. Gey, David and Deborah Fonvielle and Donald and Janet Hinkle Professor of Law at Florida State. Dean Don Widener reports that Steve died on June 9 at the age of 55:

Steve was a magnificent teacher, scholar, mentor, and champion of civil liberties. He profoundly inspired colleagues and students alike. Steve’s contributions to the law school and broader legal community are immeasurable. We all mourn his passing.

Steve’s family asks for privacy during this difficult period. There will be no visitation or funeral services other than for family members at this time. However, we will have a public memorial ceremony at a later date. We will provide details in the coming weeks.

The family asks that in lieu of flowers, contributions may be made to the Gey Endowment for Civil Liberties.

As his longtime colleague Nat Stern says in the Tallahassee Democrat, "I have no doubt that Steve Gey is the finest professor this law school will ever know. He was superb at every facet of the job. He was a magnificent teacher. He was brilliant, he was spell-binding, he was often hilarious.” These qualities are evident in the brief speech Steve gave at Florida State's graduation (Hat Tip: Dan Filler):

June 10, 2011 in Legal Education, Obituaries | Permalink | Comments (1) | TrackBack (0)

Thursday, May 26, 2011

Death of Laura Chisolm

Chisolm_sm Laura Brown Chisolm (Case Western) died on May 21 of breast cancer at the age of 63. A gathering to honor her life will be held today at 4:30 p.m. at the Cleveland Botanical Garden.

May 26, 2011 in Legal Education, Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Friday, May 20, 2011

Death of Jack McCord

McCord Tax Prof John (“Jack”) H. McCord (Illinois) died of lung cancer on Wednesday at the age of 76. Please see this moving obituary by his son, Paul, and A Tribute to John H. McCord upon His Retirement, 2000 U. Ill. L. Rev. 741-62:

Visitation will be on Sunday (May 22) at Renner-Wikoff Chapel and the funeral on Monday (May 23) at St. Patrick's Catholic Church.  See here to sign the guest book or send a sympathy card, private condolences, or flowers. Memorial contributions may be made to St. Patrick's Catholic ChurchUniversity of Illinois College of Law or Carle Cancer Clinic.

May 20, 2011 in Legal Education, Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Thursday, May 5, 2011

Tax Profs Remember Jim Eustice

Eustice Following up on last week's post on the death of legendary Tax Prof James S. Eustice, Gerald L. Wallace Professor of Taxation Emeritus at NYU: Jim's memorial service will be held Monday, May 9, at 2:00 p.m. at the First Presbyterian Church in New York City. In lieu of flowers, donations may be made in his memory to the Metropolitan Jewish Health System Foundation Hospice. Below the fold are remembrances of Jim from these Tax Profs:
  • Joshua Blank (NYU)
  • Fred Brown (Baltimore)
  • Paul Caron (Cincinnati)
  • Lesse Castleberry (Cooley, New York)
  • Noël Cunningham (NYU)
  • Carr Ferguson (Davis Polk & Wardwell, New York; Adjunct Professor, NYU & San Diego))
  • Albert Golbert (Los Angeles tax lawyer and former adjunct professor)
  • Cynthia LePow (Loyola-New Orleans)
  • Jim Maule (Villanova)
  • Guy B. Maxfield (NYU)
  • Katie Pratt (Loyola-L.A.)
  • Robert Peroni (Texas)
  • Deborah Schenk (NYU)
  • Len Schmolka (NYU)
  • Dan Shaviro (NYU)
  • Karla Simon (Catholic)
  • John Steines (NYU)

Continue reading

May 5, 2011 in Legal Education, Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Wednesday, April 27, 2011

Death of Jim Eustice

Eustice Legendary Tax Prof James S. Eustice, Gerald L. Wallace Professor of Taxation Emeritus at NYU, died yesterday at the age of 77. From NYU Dean Richard Revesz:

Jim was a legendary figure in the field of tax law and a beloved member of the Law School community since he joined our faculty in 1960.  After graduating from the Law School with his LL.M. in taxation in 1958, he went on to work for White & Case for two years before returning to NYU to become a full professor at age 32. A distinguished scholar, Jim’s treatise on corporate tax law has long been viewed as the authoritative work on the subject, widely cited by the Supreme Court and regularly used by academics and practitioners.  He was deeply committed to the Law School during his more than five decades here, teaching thousands of students in almost every tax course available.  After retirement, he remained dedicated to his work as of counsel at the firm of Cooley LLP, where he founded the tax department in 1970, and continued to teach at the Law School. He was co-teaching Taxation of Affiliated Corporations this Spring, and remained active and engaged to the very end. 

Jim was a wonderful mentor, a generous colleague, and a dear friend.  A familiar presence around the institution, Jim will be deeply missed. Our thoughts and prayers are with his wife Carol Fonda Eustice, daughter Cynthia Lapier, son James M. Eustice, and their families during this incredibly difficult time.

I will share further details about funeral arrangements as soon as I have more information.

From Jim's NYU faculty web page:

Eustice's main philosophy is to teach the Internal Revenue Code itself, rather than the policy implications of that document. "I've always viewed my main mission as getting people up to snuff on what the law is, rather than what it ought to be. This is the only area of the law where you really do close-in-cape-work with a detailed and complicated statute. There are some statutory courses, but there's nothing really like the Code and its six volumes of regulations."

April 27, 2011 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (7) | TrackBack (1)

Friday, April 1, 2011

Death of Leo Raskind

Raskin Tax Prof Leo J. Raskind (Minnesota) died on March 22 at age 91. From the Minnesota press release:

Raskind taught copyright, antitrust, intellectual property, and tax law at the Law School from 1970-92. He then became Brooklyn Law School's "permanent" visiting professor and taught there until he retired in 2006.

(Hat Tip: Deborah Schenk.)

April 1, 2011 in Obituaries, Tax | Permalink | Comments (3) | TrackBack (0)

Tuesday, March 15, 2011

Death of Bill Stuntz


William J. Stuntz, Henry J. Friendly Professor of Law at Harvard Law School and a 52-year old father of three who lived with intense chronic pain for eleven years, died of colon cancer on Monday.  I reprint below last year's post on Bill's gripping interview and testimony:

Many people wonder what it will be like when they learn that their death is drawing near. Is there anything that surprises you?

Yes, absolutely, but I think that this is just another one of many, many pieces of divine mercy. One thing that has certainly surprised me is just how easy it has been to absorb that message that I’m going to die soon.

I will probably not survive 2010. Yet that message is much easier to take than I would have expected. I don’t fully understand why. I would have thought that the knowledge that I am very likely in my last year of life would lead me to dwell on the dying. A certain amount of that is unavoidable. Death hangs in the air. It’s as though I am living with an hourglass right in front of my face. You cannot look away from it. You cannot close your eyes to it. It’s always there. But actually I think it has led me to dwell more on the living. It sounds really trite to say that things that seemed like very small matters seem really precious to me now. It’s no novel thought — but, in my case, it really is true.

Facing death, what do you fear and what do you not fear?

The awful part, the only thing about which I am sometimes scared, is the period right before death.  Cancer deaths are ugly, and I assume mine will be ugly and painful and very, very unpleasant. 

People do this.  I will do it.  People get through it.  I will get through it.  God will give me the resources I need when the time comes.  But I try not to think very much about that. 

There certainly are things about that hourglass that sting, that hurt.  It hurts when my wife becomes sad because she wanted us to grow old together.  We are not going to grow old together.  She feels anticipated pain over my coming death, and seeing her feel the pain of that, that's hard. 

I worry about my children.  I want them to be happy.  I won't be there to help my children when they might have wanted or benefited from my help.  ... 

Those things aside, I must say that I would rather not have that hourglass in front of my face, but it's nowhere near as unpleasant as it first appears.  It pains me that it pains my wife and children, but my own pain is not as bad as you would think.

Do you have any favorite quotations or favorite scriptures, when it comes to death?

Yes, a passage in the fourteenth chapter of Job.  The passage as a whole is not hopeful.  Job is uncertain what will happen to him when he dies.  In the end, he says that he will return to dust and there will be nothing after death. 

In the midst of the passage, however, before he turns to despair, he has a moment of hope.  It's a brief moment, just a couple of verses in the midst of an extended passage.  Yet he says, "You will call and I will answer.  You will long for the creature your hands have made" (Job 14:15).   

I find those lines very powerful.  The concept that God longs for the likes of me is so unspeakably sweet.  I almost cannot bear to say them aloud.  They are achingly sweet for me to hear. 

There are many passages I love, but that one in particular has grabbed hold of me.  Job's hope, it turns out, is more realistic than his despair.

March 15, 2011 in Legal Education, Obituaries | Permalink | Comments (0) | TrackBack (0)

Wednesday, March 9, 2011

Death of Charles Terry

Tax Prof Charles T. Terry (Illinois) died on March 6 at the age of 65. (Hat Tip: Stephanie Hoffer.)

March 9, 2011 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Death of Brian Comerford

Comerford Tax Prof Brian E. Comerford (Brooklyn) died on March 4:

The Brooklyn Law School community mourns the loss of a beloved colleague, teacher and friend, Professor Emeritus Brian Comerford.  Over the course of nearly four decades of service on the Law School faculty, teaching and writing in the areas of Taxation and Estate Planning, he touched the lives of thousands of students. He served as Counsel to the New York State Estates, Powers & Trusts Law Advisory Committee. Although his presence will be missed, it will always be felt by the colleagues and students who knew and cherished him.  We extend our deepest sympathy to his wife, Carol, their children, Sean ‘12 and Kathleen, and his entire family.

The New York Times obituary reports that in lieu of flowers, the family requests that donations be made to  Brooklyn Law School. (Hat Tip: Deborah Schenk.)

March 9, 2011 in Legal Education, Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Monday, January 31, 2011

Death of Charles Galvin

Galvin Tax Prof Charles O. Galvin, Distinguished Professor Emeritus and former Dean of SMU, died on Jan. 27 at the age of 91. From the SMU press release:

“Dean Galvin was one of the greatest deans in the history of the law school and one of the foremost tax professors of his time,” said John B. Attanasio, Dean of SMU’s Dedman School of Law.” ...

Dean Galvin began his impressive academic career at SMU, where he received his B.S.C. degree with highest honors in 1940.  Subsequently, he earned an M.B.A. degree with distinction from Northwestern University before serving in the United States Navy in World War II with the rank of Lieutenant Commander. Dean Galvin returned to Northwestern after the war and received his Juris Doctor degree in 1947 and later, his S.J.D. from Harvard. ...

In 1952, Dean Robert G. Storey invited Dean Galvin to join the SMU Law School faculty, where he remained for more than 30 years.  From 1963-1978, he served as Dean.  Dean Galvin was the Centennial Professor of Law at Vanderbilt University from 1983-1990.  He also taught at Harvard, Michigan, Northwestern, Duke, Pepperdine, UT-Austin and the University of Kansas. 

He wrote numerous important works on federal tax law and other subjects in collaboration with Boris Bittker. 

January 31, 2011 in Legal Education, Obituaries, Tax | Permalink | Comments (3) | TrackBack (0)

Monday, November 29, 2010

Death of Ferdinand Schoettle

Schoettle-ferdinandTax Prof Ferdinand P. Schoettle (Minnesota) died on November 24. From the New York Times obituary:

Andy was a nationally recognized scholar of federal and state tax law and policy. He received his A.B. degree from Princeton University. He received his LL.B. degree with high honors and his M.A. and Ph.D. degrees in economics from Harvard University. During law school, he was an Editor of the Harvard Law Review. After graduating from law school, Andy clerked for Judge Learned Hand of the United States Court of Appeals for the Second Circuit. He then worked for the United States Treasury Department in the Office of Tax Legislation Counsel and for Senator Joseph Clark. From 1963 to 1966, he practiced law at Morgan, Lewis & Bockius in Philadelphia. He joined the University of Minnesota Law School faculty in 1967. ... He formally retired from teaching in 2008.

Andy's passion in his life was sailing. Over his sailing career, Andy owned and raced a variety of boats including J boats, Scows, Lasers and Finns. He began sailing in Mantoloking, New Jersey on Barnegat Bay, and he raced on the East Coast, in the Mid West, and in Europe, winning or placing in top positions in many regattas. He skippered a 5.5M in the 1956 Olympics in Melbourne, Australia finishing fourth and was on the United States Olympic team in the 1960 Olympics in Naples, Italy. ...

There will be a Memorial Service in remembrance of Andy's life this June in Mantoloking, New Jersey. Donations are being accepted in his name to the Dana Farber Cancer Institute, Boston, MA.

(Hat Tip: Deborah Schenk.)

November 29, 2010 in Legal Education, Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Sunday, October 17, 2010

Memorial Service for Meade Emory

Meade Emory Following up on my prior posts (here and here) on the death of Meade Emory, founding director of the Graduate Tax Program and Professor of Law Emeritus at the University of Washington School of Law: Sam Donaldson (Washington) shares this report on Friday's memorial service for Meade:

The cathedral was packed with family, friends, and admirers of all ages. As one of Meade’s children observed so well, Meade would have liked to have been there just for the opportunity to “work the room.” It was a crisp, sunny autumn afternoon in Seattle, and the bright light shining through the cathedral windows reflected the trait that all of the speakers referred to—Meade’s undying optimism. The speakers included Meade’s children, each of whom delivered heartfelt and moving remembrances of their father. One mentioned that Meade concluded every conversation with, “You’re the best.” Instantly I remembered all of the times Meade ended our many chats with, “You’re a great American.” I wasn’t the best, I suppose, but was happy enough with being a great American.

Another spoke of Meade’s commitment to justice, and these remarks were especially poignant to me. On so many occasions I saw Meade give an aspiring tax lawyer his or her first chance. Meade looked beyond the transcripts and test scores of applicants to the Graduate Program in Taxation—if he saw something that showed potential, he rallied to give the applicant a chance. He believed in letting students prove themselves in the classroom, and he was rarely disappointed. He also believed that education should be available to all who were qualified, and he consistently fought against proposals to raise the tuition charged to Tax LL.M. students. A law school colleague said it best several years ago: “Meade never met an application he didn’t like—or a tuition increase he did like.”

For me, Meade’s commitment to giving someone a chance made all the difference in the world. Meade gave me my first shot at the University of Washington as a part-time lecturer in 1995. He gave me additional chances for the next four years, and when I applied for a tenure-track position in 1999, he was my staunchest supporter. He wrote an impassioned letter in support of my application for tenure in 2003, and in 2004, when I was appointed Co-Director of Graduate Program in Taxation, he graciously welcomed me with open arms. It is thanks to him that I enjoy the most fulfilling job imaginable.

The debt I owe to Meade is immense. I suppose he might be the first person to say I now have income from the discharge of indebtedness, but in my mind the debt continues. I hope to repay it by extending to others the same chances he gave to me—a form of repayment I think he would like.

October 17, 2010 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Wednesday, October 13, 2010

More on the Death of Meade Emory

Meade Emory Following up on yesterday's post on the death at age 79 of Meade Emory, founding director of the Graduate Tax Program and Professor of Law Emeritus at the University of Washington School of Law:

He was a third generation Seattleite, and a third generation lawyer in this city who loved everything about the Pacific Northwest. ... Meade was long active behind the scenes in Democratic politics, having first been attracted when Senator Warren Magnuson appointed him to several "patronage" jobs in Washington, DC during his university years. ... Meade also cultivated many of the trappings and interests of a professor. His staple wardrobe included a bow tie, fedora, highwater trousers, loafers and a fountain pen or two. ...

A memorial service celebrating Meade's life will be held on Friday, October 15, 2010 at St. Mark's Cathedral in Seattle at 2:00 pm. Remembrances may be made to: Providence Hospice of Seattle or the Alzheimer's Association.

Meade Emory was a Seattle fixture.  He and his wife Deborah, above all, savored life.  They could be seen at the opera, at Town Hall, at the Seattle Chamber Music Society (which he founded), at book, political, and University of Washington events, and at picnics and poetry readings.  ...

Beyond his official vitae, his many Seattle and other friends knew Meade to be an engaged man.  He read everything, was prepared to discuss and debate any public issue, and also was a walking library of information about all Seattle-related things and persons. ...

Shortly after his retirement from the University of Washington Law School, Meade was beset by physical ailments, including Alzheimer's, which caused the Emorys to retire early in 2009 to Bayview Manor.  Though in recent months mainly confined to bed, and beset with Alzheimer's, Meade continued to receive visitors, to read, and to engage in political gossip.  ...

Yes, he was a man and attorney of character and honor.  It is hard to imagine him on the wrong side of any issue.  It is also hard to imagine Seattle in his absence.  He loved Seattle and, in return, was loved by the most engaged citizens of his city.  His memorial service Friday, at St. Mark's Cathedral, no doubt will be attended by those same citizens. His was a life well and usefully lived.

Emory may be most widely known for his connections with the Church of Scientology. Although he was not a Scientologist, in 1982 Emory co-founded the Church of Spiritual Technology (CST), an organization dedicated to preserving and archiving Scientology scripture. CST owns the copyrights to Scientology founder L. Ron Hubbard's books and lectures and manages their licenses.

CST petitioned for section 501(c)(3) tax-exempt status in 1983, but the IRS claimed the organization "was created to shelter the income of nonexempt Scientology organizations from taxation." The IRS ultimately recognized CST and 24 other organizations related to the Church of Scientology as tax exempt in an October 1, 1993, closing agreement.

October 13, 2010 in Obituaries, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Tuesday, October 12, 2010

Death of Meade Emory

Meade Emory Meade Emory, founding director of the Graduate Tax Program and Professor of Law Emeritus at the University of Washington School of Law, died over the weekend. From his bio:

Mr. Emory spent his entire professional career in the field of federal taxation--in government, private practice and law teaching. In government, he served in several positions--as a trial attorney for the IRS District Counsel, Legislation Counsel for the Joint Committee on Taxation of the U. S. Congress and, also, as Assistant to the Commissioner of Internal Revenue. As a law teacher, Professor Emory taught at many of this country's leading law schools (on many occasions as a distinguished visitor) including NYU, Duke, Pennsylvania, Tulane, Iowa Northwestern, Georgetown and UCLA. He served on the board of editors of the Journal of Taxation, Tax Analysts (publisher of Tax Notes) and is the co-author of Bittker, Emory & Streng, Federal Income Taxation of Corporations & Shareholders--Forms, published by Warren, Gorham & Lamont.

October 12, 2010 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Thursday, September 2, 2010

Marty Ginsburg's Last Speech

Law Week Colorado, Justice Ginsburg Reads Late Husband’s Funny, Heart-Warming Speech:

Martin Ginsburg’s speech recounted how an obscure 10th Circuit tax case, which the Ginsburgs handled pro bono, led to a Supreme Court appearance for his wife and to a host of other gender-discrimination cases. The case involved a contested tax deduction involving a Mr. Morris that would have been allowable had Morris been a single woman. He was a single man.

The Morris case, which was handled under the auspices of the American Civil Liberties Union, led to Ruth Bader Ginsburg’s being retained to handled the much-larger discrimination case of Reed v. Reed before the U.S. Supreme Court.

Meanwhile, the government appealed an unfavorable 10th Circuit verdict it got in the Morris case, attaching a mainframe-generated list of hundreds of other statutes that would be similarly affected. The nation’s high court denied cert, and the future Justice Ginsburg used the list to successfully challenge the statutes in other courts.

The outcomes were “all in all great achievements from a tax case with an amount in controversy that totaled exactly $296.70,” Martin Ginsburg wrote in his speech. “As you can see in bringing those tax court advance sheets to Ruth’s big room [her office] 40 years ago, I changed history for the better and I shall claim I rendered a significant service to the nation.”

(Hat Tip: Laura Saunders.)

September 2, 2010 in Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Wednesday, August 11, 2010

Dan Rostenkowski Dies at 82

Rosty Dan Rostenkowski, Chair of the House Ways & Means Committee during the Tax Reform Act of 1986, died today at the age of 82. From Dan Shaviro (NYU):

I was on the Joint Committee of Taxation staff for the 1986 Tax Reform Act, during Rosty's tenure. Whatever else one says about him at any other point in his career, at that time I observed him to be a true statesman and leader. (And I speak as one who is extremely hard to please, when it comes to political figures.)

(Hat Tip: Charlotte Crane.)

August 11, 2010 in News, Obituaries, Tax | Permalink | Comments (4) | TrackBack (2)