Paul L. Caron

Wednesday, August 22, 2018

Death Of David Tillinghast (Baker & McKenzie, NYU)

TillinghastNew York Times, Obituary:

David R. Tillinghast, distinguished international tax lawyer of New York City, died on August 15, 2018. He was 88 years of age. Survived by his wife, Lisa Sewell Tillinghast (nee Mellion), step-son, Greg Sewell, daughter, Lauren Sewell Tillinghast, son-in-law, Stephen Wessley, and, grandson, Barrett Sewell. He was the first Special Treasury Assistant for International Affairs from 1962-1965. From 1999 until 2012 he was Partner, later Of Counsel, at Baker & McKenzie's New York office. In 1996, the New York University International Law School established an annual lecture series in his name. David will be missed by his family, friends, colleagues, and, many mentees.

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August 22, 2018 in Obituaries, Tax | Permalink | Comments (0)

Tuesday, August 21, 2018

Death Of Stephen Cohen (Georgetown)

CohenIn Memoriam: Professor Stephen B. Cohen:

Professor Stephen B. Cohen, who taught tax and human rights courses at Georgetown Law to generations of students, died August 17. He was 72.

“Steve was a beloved colleague, teacher, and scholar, touching many lives during his 38-year tenure at the Law Center,” said Georgetown Law Dean William M. Treanor. “We send our heartfelt condolences to his wife, Laura Sager [NYU], and family during this difficult time.”

Cohen earned his A.B. at Amherst in 1967 and his J.D. in 1971 from Yale before joining the Carter Administration later in the 1970s. Serving first on the policy planning staff at the State Department, he later became a deputy assistant secretary of state for human rights. “He was involved, then, in the very early formulation of a human rights diplomacy at the center, rather than the periphery, of foreign policy,” Professor Emeritus Norman Birnbaum wrote of Cohen.

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August 21, 2018 in Obituaries, Tax | Permalink | Comments (1)

Thursday, May 24, 2018

Death Of Larry Jegen

JegenIU McKinney Mourns the Passing of Professor Lawrence A. Jegen III:

Professor Lawrence A. Jegen, III, passed away on May 17, 2018, at his home in Indianapolis. He was 83 years old. He taught at the Indiana University Robert H. McKinney School of Law for 56 years before his retirement in 2018. He joined the faculty in 1962 as an Assistant Professor, was promoted to an Associate Professor two years later, and became a full professor in 1966.

“It is hard to understate the impact that Professor Jegen made on the lives of others during his remarkable 56-year career at our law school," said IU McKinney Dean Andrew R. Klein. "Using the word ‘legend’ might sound like hyperbole, but today it does not. The outpouring of affection that I have heard from generations of McKinney Law alumni is overwhelming. This is a sad day for our law school family, but also a moment to remember the incredible difference that a teacher can make. We will miss Professor Jegen, but never forget him.”

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May 24, 2018 in Legal Education, Obituaries, Tax | Permalink | Comments (0)

Saturday, February 17, 2018

Leonard Silverstein, Founder Of The BNA Tax Management Portfolio Series, Dies At 96

SliversteinWashington Post, Leonard Silverstein, Washington Tax Lawyer and Arts Patron, Dies at 96:

Leonard L. Silverstein, a Washington lawyer and arts patron who started a series of prominent tax-law guidebooks and became a member of the city’s cultural and fundraising firmament, died Feb. 14 at his home in Bethesda, Md. He was 96. ...

As a young, Harvard-educated legal adviser to the Treasury Department, Mr. Silverstein helped shape the Internal Revenue Code of 1954, a massive overhaul of the federal income tax system. In 1959, he created Tax Management Porfolios, authoritative texts for the nation’s accounting firms and which today are part of the Bloomberg media empire.

The next year, he co-founded Silverstein and Mullens, a firm specializing in tax law and estate planning. In 2000, it became a division of what is now the Pittsburgh-based Buchanan Ingersoll & Rooney. Until his death, Mr. Silverstein worked at the merged operation. Among his clients were Fortune 500 companies in fields as disparate as aerospace and entertainment. ...

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February 17, 2018 in Obituaries, Tax | Permalink | Comments (1)

Thursday, November 30, 2017

Death Of Chris Bergin (Tax Analysts)


Christopher E. Bergin, 65, former president and publisher of Tax Analysts and a longtime advocate for greater transparency in taxation, died suddenly November 22 following complications from an earlier surgery.

Bergin's time at Tax Analysts began in 1991 as editor of Tax Notes. A decade later, he took the helm of the organization, serving as president and publisher for 16 years. Previously, Bergin was managing editor at Prentice Hall.

A tireless advocate for transparency, in his own words, Bergin wrote that his "passion here is to see that every citizen gets equal and fair treatment in paying taxes." To that end, Bergin was never reluctant to seek legal means to compel government agencies to release information and shed light on how the Internal Revenue Service performed its duties.

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November 30, 2017 in Obituaries, Tax | Permalink | Comments (1)

Tuesday, November 7, 2017

Death Of Regis Campfield (SMU)

CampfieldDallas Morning News:

Regis William Campfield, a man of faith and family, was born on January 8, 1942, in Pittsburgh, PA, and died on October 27, 2017, in Dallas, TX.

He is survived by his loving wife of 51 years, Mary Tarpley Campfield, and their two daughters and sons-in-law: Allison and Mike Taten; Claire and John Storino; six adoring and adored grandchildren: Matthew, Laura and Jane Taten; Mary, Anne Elise, and Catherine Storino; brother-in-law Charles Tarpley and his wife, Mary Ellen. Regis was the much beloved only child of Regis P. and Katherine A. Campfield of Rillton, PA.

Of the 93 graduates of his high school class, he was one of three to go to college. He graduated summa cum laude from the University of Notre Dame. His Notre Dame experience was foundational for his life. While at University of Virginia School of Law, he met and in 1966 married the love of his life, Mary Tarpley, a U.Va. Ph.D candidate from Dallas.

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November 7, 2017 in Legal Education, Obituaries, Tax | Permalink | Comments (0)

Sunday, September 3, 2017

Death Of Lesley McAllister

McAllisterLesley McAllister, an environmental law professor at San Diego (2005-13) and UC-Davis (2013-), died on August 30 at the age of 47 after a four year battle against cancer.  She leaves behind her husband Andrew and two young children, Erin and Nathan.  A Celebration of Lesley's Life is being held today at 4:00 p.m. at the Unitarian Universalist Church of Davis.  In lieu of flowers, charitable contributions in Lesley's honor may be made to Camp Kesem, a camp that helps children whose parents have cancer.

I got to know Leslie during my many summers at USD, and we often were neighbors in a suite of faculty offices.  I prevailed on her to take over our network's Environmental Law Prof Blog, which she did with her customary élan.

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September 3, 2017 in Legal Education, Obituaries | Permalink | Comments (0)

Wednesday, August 16, 2017

Death Of Harry Grubert

GrubertHarry Grubert, longtime Senior Research Economist in the Office of Tax Analysis at the U.S. Treasury Department, has died at age 81 after a long illness.  From Dan Shaviro:

Harry had more knowledge about U.S. international taxation than any other living individual. I'm not referring to legal knowledge, of course, as he was an economist — albeit, an exceptionally well-informed one about the law. But his long years of research and study regarding U.S. multinational firms, based on tax data that he understood better than anyone else, made him an extraordinary resource, almost like a public utility in light of his kind generosity and willingness to share what he knew.

He was also a leading scholar who developed a number of interesting and important international tax reform ideas (often in coauthored work with Rosanne Altshuler), and one whose research yielded innumerable consequential empirical findings — for example, regarding the costs associated with U.S. multinationals keeping their funds tied up abroad.

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August 16, 2017 in IRS News, Obituaries, Tax | Permalink | Comments (0)

Thursday, June 8, 2017

Tax Profs Remember Bill Andrews

AndrewsFollowing up my post on the May 20 death of Harvard tax legend Bill Andrews: below the fold are remembrances of Bill from these Tax Profs:

  • Alice Abreu (Temple)
  • Huge Ault (Boston College)
  • Reuven Avi-Yonah (Michigan)
  • Jennifer Bird-Pollan (Kentucky)
  • Paul Caron (Pepperdine)
  • Alan Feld (Boston University)
  • Cliff Fleming (BYU)
  • Susan Morse (Texas)

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June 8, 2017 in Legal Education, Obituaries, Tax | Permalink | Comments (0)

Monday, June 5, 2017

Death Of Bill Andrews

Photo Credit: Harvard Law School. Harvard Law Today:

William D. Andrews ’55, the Eli Goldston Professor of Law Emeritus at Harvard Law School, died on May 20, 2017. He was 86.

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June 5, 2017 in Legal Education, Obituaries, Tax | Permalink | Comments (3)

Wednesday, March 1, 2017

Death Of Virginia ('Ginny') Darden Meeks


From Kristin Gutting (Charleston):

Professor Virginia (“Ginny”) Darden Meeks
(June 2, 1969 – February 23, 2017)

After a hard-fought battle with triple negative breast cancer, on February 23, 2017, the Charleston School of Law, the legal profession, and to be honest, the world, lost a truly beautiful soul, Professor Virginia (“Ginny”) Darden Meeks [obituary]. I (along with many) lost a great friend and colleague that constantly inspired me to be a better person and whose memory will continue to inspire me. I met Ginny soon after moving to Charleston when I began teaching at the Charleston School of Law. Ginny graduated from the University of North Carolina and was a die-hard Tar Heel fan. She earned her law degree at the University of South Carolina and her Masters of Law in Estate Planning at the University of Miami. She was an estate planning attorney at a boutique tax firm in Charleston. She was well-respected within the community and was always helping others. She provided pro bono legal services to individuals in need and several area nonprofit organizations, including the Center for Heirs’ Property Preservation and Lowcountry Lab Rescue. Ginny also served as a committee member for several professional and civic organizations, including the Grace Church Cathedral, the Charleston County Bar Association, and the South Carolina Bar Association. Within in five minutes of speaking to her, I knew I was in the presence of someone truly special.

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March 1, 2017 in Legal Education, Obituaries, Tax | Permalink | Comments (2)

Thursday, December 15, 2016

Death Of Tim Edgar (Osgoode Hall)

EdgarRemembering Osgoode Hall Law School Professor Tim Edgar:

The York University community mourns the loss of Osgoode Hall Law School Professor Tim Edgar (LLM '88) who died Dec. 9 after a long illness. A small family memorial service in London, Ontario will be held later this month.

“Tim was an exceptional tax scholar, a wonderful colleague, and a dedicated teacher,” said Osgoode Dean Lorne Sossin. “Colleagues will remember Tim as a careful, thoughtful, and engaged person and for his many contributions during his time at the law school.”

Edgar joined the Osgoode faculty in 2011 after a long career at Western Law School where he taught tax law and policy for 21 years. He published articles on taxation in the Canadian Tax Journal, New Zealand Journal of Taxation Law and Policy, Virginia Tax Review, SMU Law Review and other periodicals.

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December 15, 2016 in Legal Education, Obituaries, Tax | Permalink | Comments (4)

Sunday, December 11, 2016

Death Of Hope Lewis (Northeastern), Age 54

Hope LewisNortheastern Mourns Loss of Hope Lewis, Law Professor and Human Rights Scholar:

Pro­fessor Hope Lewis, a member of the School of Law’s fac­ulty since 1992, died Tuesday after a long ill­ness. She was 54.

Born on May 14, 1962, Lewis was a grad­uate of the Bronx High School of Sci­ence, Har­vard Col­lege, and Har­vard Law School. A pas­sionate cham­pion of the poor and dis­ad­van­taged, Lewis focused her teaching and schol­arly work on human rights and eco­nomic rights in the global economy. She co-​​founded the law school’s Pro­gram on Human Rights and the Global Economy and served as the fac­ulty director of the law school’s Global Legal Studies program.

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December 11, 2016 in Legal Education, Obituaries | Permalink | Comments (0)

Thursday, August 11, 2016

Death Of Bernie Aidinoff

AidinoffM. Bernard Aidinoff (Sullivan & Cromell, New York) died on August 8 at the age of 87.  From the New York Times obituary (guest book):

He graduated from the University of Michigan (Phi Beta Kappa) and the Harvard Law School (Magna Cum Laude) where he was an editor of the Harvard Law Review. A first lieutenant in the Army Judge Advocate General Corps, he then became a law clerk to Judge Learned Hand. Bernie joined the law firm of Sullivan & Cromwell in 1956.

An internationally respected tax expert, he loved the practice of law and took great pleasure in mentoring younger lawyers, before mentoring was a term. As chairman of the American Bar Association Section of Taxation, he testified multiple times before the Senate Finance Committee advocating for a progressive tax code. Bernie also served as chairman of the American Law Institute Tax Program Committee, as editor-in-chief of The Tax Lawyer, as chairman of the Executive Committee of the Association of the Bar of the City of New York and on the Commissioner's Advisory Committee of the Internal Revenue Service.

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August 11, 2016 in Obituaries, Tax | Permalink | Comments (0)

Monday, July 11, 2016

Columbia Law Review Tributes To Marvin Chirelstein

ChirelsteinIn Memoriam: Marvin A. Chirelstein, 116 Colum. L. Rev. 287-323 (2016):

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July 11, 2016 in Legal Education, Obituaries, Tax | Permalink | Comments (1)

Tuesday, April 19, 2016

Death Of Les Snyder

SnyderTax Prof Lester B. Snyder (San Diego) died on April 11 at the age of 87 (obituary; condolences; memorial gifts).  From San Diego Dean Stephen Ferruolo:

Professor Snyder began his long legal career in 1956 in legal practice in Boston, during which he served as a consultant to attorneys and accountants on tax issues.  He moved to academia in 1957 with an appointment to the law faculty of the University of Connecticut.  He remained at Connecticut until 1983 and held emeritus status.  During a leave of absence from 1968 to 1969, Professor Snyder was Professor-In-Residence in the Tax Division of the U.S. Department of Justice, where he represented the Internal Revenue Service in tax litigation before federal courts. 

Professor Snyder joined the faculty of University of San Diego School of Law in 1983. From 1983 to 1989, he was the director of the graduate tax program. He retired from faculty in 2009. During his 26 years at USD, Professor Snyder taught mostly in the field of tax law, including federal income tax, taxation of corporations and partnerships, tax accounting, federal tax policy, business planning, estate and gift tax planning, and state and local taxation.  Through his teaching, scholarly reputation and leadership, he established the foundation of our graduate tax program.

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April 19, 2016 in Legal Education, Obituaries, Tax | Permalink | Comments (0)

Monday, March 28, 2016

Death Of Ira Shepard

ShepardFrom Marty McMahon (Florida):

I am deeply saddened to let you know that my dear friend Ira Shepard, Professor Emeritus at the University of Houston Law Center, passed away earlier today.  Ira and I have been friends for over thirty years and have worked closely together.  Over the past twenty-five years, Ira and I made some seventy-five odd CLE current development presentations all over the country, including over 20 consecutive years at the ABA Tax Section Mid-Winter Meeting and the University of Texas Tax Conference and seventeen years at Southern Federal Tax Institute and North Carolina Tax Institute, as well as many others.  We published our current developments outline in the Florida Tax Review every year since 2000.

Ira was smart, erudide, witty, and had a keen sense of humor.  He always provided great insights as to the history of tax law and practice, made me laugh, and was a wonderful companion at the many speaking engagements we did together.  I doubtless ate more meals with Ira than anyone who is not a member of my own family.

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March 28, 2016 in Legal Education, Obituaries, Tax | Permalink | Comments (7)

Wednesday, January 13, 2016

Graetz:  Farewell To Ken Gideon

GideonFollowing up on yesterday's post, Death Of Ken Gideon:  Michael Graetz (Columbia), Farewell To Ken Gideon:

During 1990 and 1991, Ken Gideon and I spent two long, dog-type years cheek by jowl at the Treasury when Ken was Assistant Secretary of Tax Policy and I served as his deputy. This period included, of course, preparation for and the negotiations over the bipartisan 1990 Budget Act which put the nation’s finances on a path to its first budget surpluses in a generation and ultimately cost George Herbert Walker Bush reelection. Ken Gideon possessed deep knowledge of the tax system, an awesome intellect, impressive judgment, and unquestionable integrity. He knew how to run an office and how to make decisions. Ken also understood perfectly the power of his office and its limits. His time at Treasury produced prodigious regulations, broad in scope and of vast impact. As I learned well, Ken Gideon had wide-ranging interests and was a great companion for conversation.

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January 13, 2016 in Obituaries, Tax | Permalink | Comments (0)

Tuesday, January 12, 2016

Death Of Ken Gideon

GideonSkadden, In Memoriam — Kenneth Gideon:

Skadden mourns the death of our friend and partner Ken Gideon, who died January 10. He was 69.

One of the nation's top tax lawyers, Ken brought a rare breadth of expertise to his practice. Initially a corporate attorney, he rose to the highest levels of the tax bar, serving as chief counsel for the Internal Revenue Service and assistant secretary of the Treasury for tax policy before joining our firm in 2000. At Skadden, Ken litigated tax disputes and provided guidance regarding novel transactions and issues relating to tax law and planning, advising clients such as FedEx, Regions Financial Corp. and Transocean in major, precedent-setting victories.

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January 12, 2016 in Obituaries, Tax | Permalink | Comments (3)

Thursday, December 10, 2015

Death Of Dick Pugh

PughRichard C. Pugh, a long-time tax professor at San Diego, passed away on December 5 after a battle with cancer. From Dean Stephen Ferruolo:

Dick taught and wrote in the areas of corporate tax, international tax, international law, international criminal law and human rights. He joined our law faculty in 1989 after a prestigious career at Columbia University School of Law. Dick was instrumental in building USD's tax program. He not only set a standard of excellence that helped build the reputation of the law school, he was a paragon of the civility and collegiality that has endured among our distinguished faculty.

From Ed Kleinbard:

Richard Pugh, one of the leading international tax law scholars of his generation, and a mentor to hundreds of practicing lawyers and younger scholars, passed away Sunday.

Dick was a Rhodes Scholar. He joined Cleary Gottlieb Steen and Hamilton as an associate in 1958.  He left for a time to become a Professor of Law at Columbia Law School, and in 1966-1968 served as Deputy Assistant Attorney General in the Tax Division of the Department of Justice.  Dick returned to Cleary Gottlieb as a partner in July 1969.  

In 1989, Dick joined the faculty of the University of San Diego School of Law, where he was instrumental in building USD's tax program.  At USD, Dick taught and wrote in the areas of corporate tax, international tax, international law, international criminal law and human rights.

Dick set a standard of excellence that helped build the reputation of every institution with which he was affiliated. He was a paragon of the civility and collegiality that made one proud to be his colleague, and his calming presence and mentoring talents made a very significant contribution to the lives of all who were fortunate enough to work with him.

A memorial service will be held on December 23 at 11:00 AM at the Church of the Epiphany at 5450 Churchwood Dr, Oak Park, CA 91377, with a lunch reception to follow at his son Rich’s home in Westlake Village, California.

Dick's work at San Diego is remembered in the annual Richard C. Pugh Lecture in Tax Law & Policy:

  • 2010:  Eric Solomon (Director of National Tax Practice, Ernst & Young)
  • 2011:  Carr Ferguson (San Diego/Davis Polk & Wardwell)  
  • 2013:  Stephen Shay (Harvard)
  • 2014:  Ed Kleinbard (USC)
  • 2015:  Michael Graetz (Columbia/Yale)

I was honored to get to know Dick during my eleven summers teaching at San Diego and to participate in the tribute to Dick published at the 2010 dedication of his lecture series.  I am reprinting below the spotlight profile of Dick I published in June 2004:


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December 10, 2015 in Legal Education, Obituaries, Tax | Permalink | Comments (1)

Monday, November 30, 2015

Death Of Louis Del Duca (Penn State)

Del DucaLongtime Penn State-Carlisle Tax Prof Louis Del Duca died over the Thanksgiving Holiday.  A memorial service will be held on Saturday, December 12 at 11:00 a.m. at St. Patrick’s Church in Carlisle.  For a tribute to Professor Del Duca, see Dedication: Louis F. Del Duca, Edward N. Polisher Distinguished Faculty Scholar, 117 Penn St. L. Rev. 1337 (2013):

On September 1, 1956, Louis F. Del Duca joined the faculty of the Dickinson School of Law. ... Fifty-seven years, eight Law School Deans, four Chief Justices, twenty-nine Associate Justices, and eleven Presidents later, Professor Del Duca is retiring. As the longest-serving faculty member in law school history, “the Duke” leaves behind several generations of students who studied under his tutelage. ...

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November 30, 2015 in Obituaries, Tax | Permalink | Comments (0)

Monday, November 23, 2015

Death Of Matthew Rosen, Co-Head Of Skadden's Tax Practice

RosenNew York Times Obituary (Nov. 20, 2015):

The partners, attorneys and staff of Skadden, Arps, Slate, Meagher & Flom mourn the passing of our partner and friend Matthew Rosen. A co-head of our tax practice, Matthew was a rare kind of lawyer -- one of the very finest tax practitioners of his generation and an unsurpassed mentor of the generations growing up under him. He led by example and will be remembered as always supporting new talent and the expansion of the practice into new spheres. Matthew joined our New York tax team in 1979 and, building upon the culture of camaraderie he inherited, enhanced the tightly knit group's reputation exponentially. Matthew handled every aspect of tax work and developed various types of financial instruments. He was repeatedly ranked among the top practitioners of his field.

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November 23, 2015 in Obituaries, Tax | Permalink | Comments (0)

Thursday, November 12, 2015

'Marty Was Always My Best Friend': Ruth Bader Ginsburg's Love Story

RBGJezebel, 'Marty Was Always My Best Friend': Ruth Bader Ginsburg's Love Story:

RBG told me, “Marty was always my best friend.”

That remarkable intimacy had survived Marty’s bout with cancer in law school, and RBG’s two diagnoses, a decade apart. Cancer had left them alone long enough to be together for the nearly sixty years they had been best friends. But it came back. In 2010, doctors said Marty had metastatic cancer.

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November 12, 2015 in Obituaries, Tax | Permalink | Comments (1)

Sunday, October 25, 2015

Death Of Robert Araujo: 'Goodbye, My Friends! See You Soon!'

AraujoFather Robert Araujo, S.J. (profile), John Courtney Murray, S.J. University Professor at Loyola-Chicago Law School, died on October 21 (obituary) after a long battle with cancer.  Father Araujo's farewell less than two months ago on our sister Mirror of Justice blog, Au Revoir, Mes Amis, Au Revoir [Goodbye, My Friends, Goodbye], is especially poignant now:

About three weeks ago, I was informed that my then current chemotherapy had failed. This latest treatment joined its twelve predecessors in the minus rather than the plus column. Failure is not always easy to accept, but with the grace of God it can be. I knew this day would come sooner or later, so, as best I could, I tried to prepare for it with careful thought and sober prayer. With the thought and prayer in place, I concluded that the doctors and I had given it our best to try and control a disease that would eventually be uncontainable. Although my doctors aggressively pursue cancer cure, they know that they must also care for the patient in other ways, one of which is to respect the patient’s informed wishes. This sometimes means that the patient is saying he has had enough treatment that the best medical science can provide, and it is now time for nature and God to take their respective courses. This conclusion that I have made and accepted is not my disposition and vocation alone; they belong to everyone, especially the Christian and those who believe in and pray to God. Miracles can and do happen, but I do not ask for one. As a consequence of my discernment, I am now in palliative/hospice care. This means I receive bi-weekly phereses and blood transfusions at Dana Farber; in addition to these two items, I receive pain management care at my Jesuit infirmary.

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October 25, 2015 in Legal Education, Obituaries | Permalink | Comments (1)

Tuesday, October 20, 2015

Tax Protester Irwin Schiff Dies In Prison At Age 87

Schiff 5New York Times, Irwin Schiff, Fervent Opponent of Federal Income Taxes, Dies at 87:

Irwin A. Schiff, who built a national following by arguing that income taxes are unconstitutional and spent more than 10 years in prison for evading them and for helping thousands of others to do the same, died on Friday at a hospital affiliated with a federal prison in Fort Worth. He was 87.

The cause was lung cancer, his son Andrew said.

At his death, Mr. Schiff was an inmate at the Federal Correctional Institution, where he was serving his third prison term, a 14-year sentence handed down in 2005.

Mr. Schiff sold more than 250,000 copies of six self-published books, including How Anyone Can Stop Paying Income Taxes (1980), The Great Income Tax Hoax (1985) and The Federal Mafia: How the Federal Government Illegally Imposes and Unlawfully Collects Federal Income Taxes (1992).

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October 20, 2015 in Book Club, Obituaries, Tax | Permalink | Comments (1)

Sunday, September 27, 2015

Columbia Memorial Service For Marvin Chirelstein

ChirelsteinColumbia Law School is holding a memorial service this Wednesday for the legendary Marvin Chirelstein, who died on February 16 at the age of 86.  From Dean Gillian Lester:

Please join me to celebrate the life and achievements of our beloved friend and colleague Marvin Chirelstein. The memorial will be held as follows:

Date: Wednesday, September 30, 2015

Time: 6 p.m. Location: Jerome Greene Hall, Room 104

A reception in Drapkin Lounge will immediately follow.

Please email Briana Florio if you plan to attend.

Prior TaxProf Blog coverage:

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September 27, 2015 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)

Tuesday, September 8, 2015

Death Of Law Prof Dennis Greene, Sha-Na-Na Co-Founder

Sha Na NaWHIO, Sha-Na-Na Co-founder Dennis Greene Was Beloved Law Professor:

Dennis Greene, law professor at the University of Dayton and former member of the band Sha-Na-Na, has died, university officials have confirmed.

Greene died Saturday after a brief illness, according to a statement from the university. He was 66.

Greene had taught at UD since 2001, specializing in constitutional and entertainment law.

As a founding member of the retro-rock group Sha-Na-Na, Greene performed at Woodstock in 1969 and was featured singing with the group in the movie Grease (1978).

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September 8, 2015 in Legal Education, Obituaries | Permalink | Comments (2)

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)