Paul L. Caron

Saturday, July 17, 2010

Death of Paul McDaniel

McDanielPaul R. McDaniel, Emeritus James J. Freeland Eminent Scholar in Taxation and Professor of Law at the University of Florida Levin College of Law, died at his home in Gainesville on July 16 after a long illness. The University of Florida has prepared this wonderful tribute to Paul; please read the entire piece.  Here are a few excerpts:

Professor McDaniel joined the faculty of the College of Law in 2004. He had a long and distinguished career as a tax lawyer and professor, and was active as a full-time faculty member, teaching international tax classes and producing tax scholarship, through the Fall term of 2009 before being diagnosed with his final illness around the New Year. He was an exceptional teacher and scholar, and he will be sorely missed by all who have known him as a colleague, teacher and friend. ...

Professor McDaniel’s greatest gift as a teacher and human being was nurturing relationships and he is remembered fondly and with great respect by all his students and colleagues. Professor McDaniel always went out of his way to welcome the international students enrolled in the International Tax Program, hosting a welcoming reception for them and their families at his home each year and, when feasible, before the program grew to it now large size, hosting a Thanksgiving Day dinner at his home for the international students and their families. Over the many years of his teaching career, Professor McDaniel’s character and intellect inspired countless students to pursue careers in tax law, a number of whom he also inspired to follow in his footsteps as law school tax professors. ...

In lieu of flowers, the family requests that memorial donations be made to one of the following: the Paul R. McDaniel International Tax Scholarship fundfor international students and scholars to come participate in the International Tax Program at the University of Florida (University of Florida Law Center Association, Inc., PO Box 14412, Gainesville, FL 32604-4412); the First Presbyterian Church of Alachua (P.O. Box 308, Alachua, FL 32616); or "Food4Kids of Alachua" (c/o First Presbyterian Church of Alachua), the weekend food program Professor McDaniel helped create with his wife.

A memorial service will be held at Westminster Presbyterian Church, Gainesville. A public celebration of Professor McDaniel’s life will take place in the fall at the Baughman Center on the University of Florida campus, on a date to be announced.

Upon learning of Paul's illness, Jim Repetti and I wrote on this blog:

[B]eing asked to join Paul as a co-author was one of the proudest (and most intimidating) moments of our careers. In working with Paul, we have been repeatedly struck by his encyclopedic knowledge of the tax law, clear yet elegant prose, and organizational genius. But what stands out most for us has been Paul’s incredible grace and patience in nurturing two junior co-authors struggling to match the high standards he set in prior editions.

We collected dozens of remebrances from Paul's many friends, colleagues, and former students and presented them in a book for Paul and his family.  On Paul's passing, I thought it would be fitting to post the Tax Prof remembrances below the fold:

  • Alice Abreu (Temple)
  • Ellen Aprill (Loyola-L.A.)
  • Joe Bankman (Stanford)
  • Leslie Book (Villanova)
  • Fred Brown (Baltimore)
  • Leonard Burman (Syracuse)
  • Paul Caron (Cincinnati)
  • Sheldon Cohen (former IRS Commissioner)
  • Bridget Crawford (Pace)
  • Laura Cunningham (Cardozo)
  • Noel Cunningham (NYU)
  • Harvey Dale (NYU)
  • Cliff Fleming (BYU)
  • Christopher Hanna (SMU)
  • Mary Heen (Richmond)
  • David Hudson (Florida)
  • Michael Knoll (Pennsylvania)
  • Michael Livingston (Rutgers-Camden)
  • Charlene Luke (Florida)
  • Bill Lyons (Nebraska)
  • Eric Lustig (New England)
  • Ray Madoff (Boston College)
  • Marty McMahon (Florida)
  • Lori McMillan (Washburn)
  • Robert Peroni (Texas)
  • Jim Repetti (Boston College)
  • Kerry Ryan (St. Louis)
  • Deborah Schenk (NYU)
  • Len Schmolka (NYU)
  • Daniel Shaviro (NYU)
  • Miranda Stewart (Melbourne)
  • Victor Zonana (NYU)

Continue reading

July 17, 2010 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Tuesday, July 13, 2010

WSJ: By Dying in 2010, Did George Steinbrenner Save His Family $600m in Estate Tax?

Steinbrenner Wall Street Journal, How Steinbrenner Saved His Heirs a $600 Million Tax Bill:

Did George Steinbrenner save his heirs millions by dying in 2010?

Forbes recently estimated the Yankees owner’s net worth at $1.1 billion, largely from the YES network.  The New York Yankees, which he acquired in 1973 for $10 million, are now worth $1.6 billion but are 95% leveraged due to debt from the new Yankee Stadium, according to Forbes.

Because Steinbrenner died in a year when there is no federal estate tax, he  potentially saved his heirs a 55% estate tax on his assets — or a tax bill of about $600 million. The 55%  tax takes effect on January 1, 2011. If Steinbrenner had died in 2009 when the estate tax rate was 45%, his estate tax bill might have been nearer $500 million.

Steinbrenner is survived by his wife, Joan, two sons, and two daughters, plus two sisters and several grandchildren. ...

This year’s lapse potentially provides huge windfalls for the very wealthy, like Steinbrenner. Other billionaires who have died this year include Houston energy magnate Dan [Duncan] and real estate developer Walter Shorenstein.

Of course, since Steinbrenner is survived by his wife, it is likely that the marital deduction would have shielded the estate from tax had he died in 2009 or 2011.  For more, see The Costs of Estate Tax Dithering. (Hat Tip: Peter Parlapiano.)

July 13, 2010 in Celebrity Tax Lore, News, Obituaries, Tax | Permalink | Comments (4) | TrackBack (0)

Monday, July 12, 2010

Tax Professors Remember Marty Ginsburg

Tax Analysts Tax Notes has reprinted our tribute to Marty Ginsburg, Tax Professors Remember Martin D. Ginsburg, 128 Tax Notes 215 (July 12, 2010):

Ginsburg Martin D. Ginsburg, legendary tax professor (Georgetown) and tax lawyer (Fried Frank), and husband of Supreme Court Justice Ruth Bader Ginsburg, died on June 27, 2010 at 78 years of age. Marty's life and work (and unrivalled sense of humor) influenced generations of tax professors, many of whom offered their remembrances on TaxProf Blog.

  • Alice Abreu (Temple)
  • Ellen Aprill (Loyola-L.A.)
  • Reuven Avi-Yonah (Michigan)
  • Jordan Barry (San Diego)
  • Linda Beale (Wayne State)
  • Daniel Berman (Boston University)
  • Jack Bogdanski (Lewis & Clark)
  • Evelyn Brody (Chicago-Kent)
  • Paul Caron (Cincinnati)
  • Mark Cochran (St. Mary's)
  • Sheldon Cohen (Washington, D.C. tax lawyer and former IRS Commissioner)
  • Cliff Fleming (BYU)
  • Jonathan Forman (Oklahoma)
  • Albert Golbert (Los Angeles tax lawyer and former adjunct professor)
  • James Halpern (Judge, U.S. Tax Court)
  • Christopher Hanna (SMU)
  • Calvin Johnson (Texas)
  • Michael Knoll (Pennsylvania)
  • Jeffrey Kwall (Loyola-Chicago)
  • Louis Lobenhofer (Ohio Northern)
  • Roberta Mann (Oregon)
  • Elliott Manning (Miami
  • James Maule (Villanova)
  • Joel Newman (Wake Forest)
  • Robert Peroni (Texas)
  • Randle Pollard (Widener)
  • Toni Robinson (Quinnipiac)
  • Adam Rosenzweig (Washington University)
  • Deborah Schenk (NYU)
  • David Shakow (Pennsylvania)
  • Daniel Shaviro (NYU)

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

July 12, 2010 in Legal Education, Obituaries, Tax, Tax Analysts | Permalink | Comments (0) | TrackBack (0)

Saturday, July 3, 2010

NPR: Martin Ginsburg's Legacy: Love Of Justice (Ginsburg)

Ginsburg Following up on Wednesday's post, Remembering Marty Ginsburg (1932-2010):  NPR Weekend Edition, Martin Ginsburg's Legacy: Love Of Justice (Ginsburg), by Nina Totenberg (listen to the story here, with several clips of Marty):

The Ginsburg marriage was one of those marvels of life, a 56-year marathon of love and support.

Martin D. Ginsburg met Ruth Bader on a blind date at Cornell. She was 17; he a year older. As he would later put it, she was a "top student." He was a "top golfer." ...

In recent weeks, facing a losing battle with cancer, Marty Ginsburg wrote to his wife that setting aside parents and kids, "you are the only person I have loved in my life. ... I have admired and loved you almost since the day we first met at Cornell some 56 years ago."

Turning introspective about his own life, he told a friend, "I think that the most important thing I have done is to enable Ruth to do what she has done."

(Hat Tip: Mike Talbert.)

July 3, 2010 in Obituaries, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Wednesday, June 30, 2010

Remembering Marty Ginsburg (1932-2010)

Ginsburg Following up on Sunday's post on the death of renowned tax professor (Georgetown) and tax lawyer (Fried Frank) Martin D. Ginsburg, husband of Supreme Court Justice Ruth Bader Ginsburg:  over two dozen of Marty's tax friends and colleagues offer their remembrances and tributes below the fold.

  • Alice Abreu (Temple)
  • Ellen Aprill (Loyola-L.A.)
  • Reuven Avi-Yonah (Michigan)
  • Jordan Barry (San Diego)
  • Linda Beale (Wayne State)
  • Daniel Berman (Boston University)
  • Jack Bogdanski (Lewis & Clark)
  • Evelyn Brody (Chicago-Kent)
  • Paul Caron (Cincinnati)
  • Mark Cochran (St. Mary's)
  • Sheldon Cohen (Washington, D.C. tax lawyer and former IRS Commissioner)
  • Cliff Fleming (BYU)
  • Jonathan Forman (Oklahoma)
  • Albert Golbert (Los Angeles tax lawyer and former adjunct professor)
  • James Halpern (Judge, U.S. Tax Court)
  • Christopher Hanna (SMU)
  • Calvin Johnson (Texas)
  • Michael Knoll (Pennsylvania)
  • Jeffrey Kwall (Loyola-Chicago)
  • Louis Lobenhofer (Ohio Northern)
  • Roberta Mann (Oregon)
  • Elliott Manning (Miami
  • James Maule (Villanova)
  • Joel Newman (Wake Forest)
  • Robert Peroni (Texas)
  • Randle Pollard (Widener)
  • Toni Robinson (Quinnipiac)
  • Adam Rosenzweig (Washington University)
  • Deborah Schenk (NYU)
  • David Shakow (Pennsylvania)
  • Daniel Shaviro (NYU)

Continue reading

June 30, 2010 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Sunday, June 27, 2010

Death of Marty Ginsburg

Ginsburg Renowned tax professor (Georgetown) and tax lawyer (Fried Frank) Martin D. Ginsburg, husband of Supreme Court Justice Ruth Bader Ginsburg, died today (June 27, 2010) at his home in Washington, D.C., due to complications of metastatic cancer.  From the Supreme Court's press release:

Martin Ginsburg was born in Brooklyn, New York on June 10, 1932. He was the son of Morris Ginsburg and Evelyn (Bayer) Ginsburg. He earned an A.B. from Cornell University in 1953 and a J.D. magna cum laude from Harvard Law School in 1958. It was at Cornell University that Martin Ginsburg and Ruth Bader Ginsburg met on a blind date in 1951. They were married on June 23, 1954 at his parents’ home on Long Island.

Martin Ginsburg served in the U.S. Army from 1954 until 1956 and was stationed at Fort Sill, Oklahoma where he taught in the Artillery School. He returned to law school in 1956 and joined the firm of Weil, Gotshal & Manges following graduation. He was admitted to the New York bar in 1959 and to the District of Columbia bar in 1980. He taught at New York University Law School in the 1960s and was the Beekman Professor of Law at Columbia Law School. When Ruth Bader Ginsburg was appointed to the United States Court of Appeals for the District of Columbia Circuit in 1980 and the family moved to Washington, D.C., Martin Ginsburg joined the faculty of the Georgetown University Law Center. He was also of counsel to the firm of Fried, Frank, Harris, Shriver & Jacobson. He was a visiting professor at Stanford Law School in the spring of 1978, at Harvard Law School in the spring of 1986, at University of Chicago Law School in the spring of 1990, and at New York University Law School in the spring of 1993.

Professor Ginsburg was co-author, with Jack S. Levin of Chicago, of Mergers, Acquisitions, and Buyouts, a semi-annually updated tax treatise. He held numerous positions as an expert in the tax field including chair of the Committee on Simplification of the American Bar Associations Tax Section, chair of the New York State Bar Association’s Tax Section, and consultant to the American Law Institute’s Federal Income Tax Project. He also served as a member of advisory groups to the Commissioner of the Internal Revenue, the Treasury Department, and the Tax Division of the Department of Justice. In 2006, he was awarded the American Bar Association Tax Section’s Distinguished Service Award.

Mr. Ginsburg is survived by his wife and his two children, Jane Carol Ginsburg, the Morton Janklow Professor of Literary and Artistic Property at Columbia Law School, and James Steven Ginsburg, founder and president of the Chicago Classical Recording Foundation. He is also survived by four grandchildren.

A private interment service will be held at Arlington National Cemetery.

For posts that capture Marty's unique personality:

(Hat Tip: Calvin Johnson.)

Update: Jack Bogdanski (Lewis & Clark), Heaven Just Got Funnier:

Leave it to Marty to leave this world when matters of death and taxes are unsettled. He and his previously departed colleagues are probably laughing it up right now over the fact that nobody knows for sure what the tax "basis" is in the stuff he left behind.

June 27, 2010 in Legal Education, Obituaries, Tax | Permalink | Comments (4) | TrackBack (1)

Friday, April 30, 2010

Death of Alvin Storrs

Storrs Tax Prof Alvin Storrs (Michigan State) died Monday, April 26, 2010, after a lengthy illness. From the Michigan State press release:

"This is a terrible loss for the Law College," said Joan Howarth, dean of MSU College of Law. "Al Storrs exemplified the highest values of our law school and our profession. With his passing, we have lost a wonderful teacher, a masterful and inspiring leader, and an exceptional man of principle, vision, and grace."

Professor Storrs had been a highly-respected member of the MSU College of Law faculty since 1987. He was chair of the Taxation Law concentration program and proudly served as faculty advisor to the Black Law Students Association (BLSA). Professor Storrs taught Basic Income Taxation, Corporate Income Taxation, and Deferred and Executive Compensation at the Law College, teaching most recently in the fall 2009 semester. ... 

Professor Storrs is survived by his wife, Regina, and their two children, Alvin and Ashley; his oldest daughters, Verna Nevels and Heather Holloway; his granddaughter, Ashlyn; and his dear mother, Amye Davis. Those who wish to share fond memories or extend condolences to the family may send them to The Family of Professor Alvin Storrs, c/o Michigan State University College of Law, 368 Law College Building, East Lansing, MI 48824-1300. ...

In lieu of flowers, the family requests that memorial donations be made in Professor Storrs' name to any of the following:

April 30, 2010 in Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Thursday, April 8, 2010

Death of Jack Bierman

Bierman Jacquin D. Bierman, former Director of the Miami Graduate Tax Program and the first Professor-in-Residence in the IRS Chief Counsel's Office, died on March 23 at the age of 95.  From the New York Times obituary:

A product of the New York City school system who graduated first in his class at NYU, and obtained his law degree from Yale, where he was an editor of the Yale Law Quarterly, Mr. Bierman began his career with the chief counsel's office of the IRS in Washington. ... In 1947, Mr. Bierman left the chief counsel's office for private practice. He became a partner in both the national accounting firm of J.K. Lasser & Co. and its legal advisor, the law firm of Chase & Bierman.

During Mr. Bierman's career, he was a prodigious writer and lecturer. Among many other works, he co-authored "Income Tax Differentials" with William J. Casey, former director of the CIA. He taught at the NYU Law School and was instrumental in developing the NYU master of laws program in taxation. He was a major force and frequent chairman at the NYU Practising Law Institute, NYU's continuing legal education program for tax lawyers. ...

He was undoubtedly one of the pre-eminent tax lawyers of his day. In 1977, at age 62, he moved to Florida, and began a second career. He became a professor at the University of Miami School of Law, where then Dean Soia Mentschikoff appointed him director of the graduate law program in taxation. At age 67, the IRS asked Mr. Bierman to return as professor-in-residence. ...

Returning to Miami at age 77, Mr. Bierman began his third career by enrolling as a student at the University of Miami and earning a master's degree in mental health counseling. At age 81, as a mental health counselor, he spent a number of years counseling troubled youths in Miami's Liberty City. Until he was 90, he guided a large number of young people into useful and productive lives

Mr. Bierman was a religious man and a major philanthropic force in the Miami Beach Jewish community. Among the many beneficiaries of his philanthropic efforts were the Talmudic University, the Ascent Institute, and a Jewish women's homeless shelter. The endowed chair in taxation at Yale Law School bears his name.

April 8, 2010 in Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Friday, December 4, 2009

Remembering Ward Hussey

Following up on my prior post, Death of Ward M. Hussey:  today's Washington Post has a letter to the editor, A Legislative Master at Work:

He was a master of his art, what the Japanese call a living national treasure, an inspiration to others who strive to achieve excellence. And he put his consummate skill to the service of the public.

(Hat Tip: Robert Weinberger.)

December 4, 2009 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Monday, November 23, 2009

Death of Ward M. Hussey

Ward M. Hussey, who worked for 42 years in the Office of Legislative Counsel for the U.S. House of Representatives and was the primary drafter of the Internal Revenue Codes of 1954 and 1986, died on November 16 at the age of 89.  He began work in the Office of Legislative Counsel in 1946 and served from 1972 until his retirement in 1989 as Legislative Counsel.

November 23, 2009 in Obituaries, Tax | Permalink | Comments (3) | TrackBack (0)

Thursday, November 12, 2009

Death of Walter Giles

Giles 1 I previously blogged about my wonderful undergraduate years at Georgetown, where one man sparked my interest in law and teaching that became my lifelong calling:  Dr. Walter I. Giles.  I took five of Dr. Giles' legendary courses and seminars on constitutional law, and was honored to spend my senior year as his teaching assistant.  I learned much about law, politics, and life from Dr. Giles, including a love for martinis and the Washington Redskins. I cherished the dozens of old Washington Post front pages he gave me chronicling the history of Watergate and other epochal political stories.

The Washington Post reports that Dr. Giles has passed away:

Walter I. "Jack" Giles, 89, a government professor at Georgetown University whose American government and constitutional law classes were considered intellectual proving grounds for future lawyers and legislators, including President Bill Clinton, died of congestive heart failure Oct. 9 at the Emeritus assisted living facility in Arlington County.

Dr. Giles joined the Georgetown faculty in 1947 and retired in 1990. Clinton, of the Georgetown Class of 1968, called Dr. Giles one of his favorite professors, according to David Maraniss's biography of the former president, "First In His Class" (1995).
Dr. Giles altered the trajectory of my life -- I simply would not be where I am today had he not taken an interest in a scared, painfully shy and awkward kid away from home for the first time in his life.  I can only hope that I have had a fraction of an impact on my students that Dr. Giles had on me.

November 12, 2009 in Legal Education, Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Sunday, November 8, 2009

Death of Katarina Savino

Savino Katarina O. Savino, a 35 year-old Washington, D.C. tax lawyer, died of brain cancer on October 10.  From yesterday's Washington Post obituary:

Mrs. Savino worked at Miller and Chevalier from 2002 to 2007. She then worked for McKee Nelson, which became Bingham. She left the firm in August. ... [She] received a bachelor's degree in economics and political science from the Massachusetts Institute of Technology in 1996. She received a law degree from Harvard in 2002.

November 8, 2009 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Monday, November 2, 2009

Death of BYU's Michael Goldsmith

Following up on my March 2009 post, Another Law Prof Dying of ALS:  the New York Times reports that BYU Law Prof Michael Goldsmith (BYU) died on Sunday at age 58.

Video Courtesy of

November 2, 2009 in Legal Education, Obituaries | Permalink | Comments (0) | TrackBack (0)

Monday, August 24, 2009

Death of Susan Kalinka

KalinkaS1 Tax Prof Susan Kalinka, the Harriet S. Daggett-Frances Leggio Landry Professor of Law at the LSU Paul M. Hebert Law Center, died this morning.  She was 60 years old.  From LSU Chancellor Jack M. Weiss:

Professor Kalinka was an exceptional teacher and scholar of tax law. She inspired dozens of students to seek specialized degrees in tax law and to pursue careers in that field. She was passionate about her work and about her students. She will be missed greatly and remembered fondly.

Update #1:   From Susan's tax colleague, Chris Pietruszkiewicz, Vice Chancellor - Business and Financial Affairs & J.Y. Sanders Professor of Law at LSU:

I am saddened to report that Professor Susan Kalinka passed early this morning after a sudden illness. Susan joined the LSU faculty in 1988 and, for 20 years, has only ever had one passion – students. Some people have a personality that others want to follow but Susan had much more than that, building a tax program in which over 90% of our students enroll in at least one tax class despite its absence from the Louisiana Bar Exam. She not only encouraged tax students to apply for LL.M. programs, but she funded their application fees, sending over 35 students to tax LL.M. programs in the last five years. Without fanfare, she devoted countless hours to the Baton Rouge community with her VITA program.

Her gift was inspiring students and, we are enormously thankful for everything that she did and everything that she represents. As a colleague for nine years, I gained a mentor – and a friend, one who created a fantastic place to be a tax professor. Two decades of students had the benefit of the kindness and dedication of Professor Mom and, while we are very sorry to see her pass so early in life, we celebrate her life as a colleague, teacher, mentor, and, most importantly, a wonderful person.

Update #2:  From the LSU press release:

Professor Kalinka had been diagnosed recently with cancer. She had been undergoing treatment for only a few weeks, and her condition deteriorated rapidly over the weekend.

Family members have asked that colleagues, students, alumni, and friends send written comments regarding Professor Kalinka and her teaching career at LSU. Comments, photos, and personal remembrances may be sent to

August 24, 2009 in Obituaries, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Wednesday, August 19, 2009

Death of Edwin Kahn

Arent Fox (Washington, D.C.) today announced the death of Edwin L. Kahn, one of the founders of the firm, at the age of 91:

Edwin L. Kahn joined the firm in 1955 after serving in high-level positions with the Internal Revenue Service, where he played a prominent role in drafting the 1954 Internal Revenue Code. He was instrumental in establishing Arent Fox's national reputation in the field of federal income taxation.

 “Ed Kahn was one of the great Washington, DC lawyers of our time and a nationally recognized master of tax law,” said Arent Fox Managing Partner William Charyk.

(Hat Tip: Jeff Kahn, The Blog of Legal Times.)

August 19, 2009 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Tuesday, June 30, 2009

Death of Tom Lefevre

Thomas V. Lefevre, former tax lawyer and Chair of Morgan, Lewis, has died at the age of 90.  From the firm's press release (via Blog of Legal Times):

Tom’s history at Morgan Lewis began in 1955, when he joined the firm as a tax law associate. He made partner a year later....  Tom developed a segment of tax practice focused on leveraged lease transactions – the success of which ultimately spawned the opening of our New York office. ... 

Born in Dallas on December 5, 1918, Tom graduated from high school at age 16, and earned his B.A. and law degrees from the University of Florida in 1939 and 1942, respectively. He enlisted in the Marines, survived heavy combat in World War II and rose to the rank of major before retiring from the service in 1945 and obtaining his L.L.M. from Harvard the following year.

Before joining Morgan Lewis, Tom practiced as a litigation associate at Sullivan & Cromwell; as a trial lawyer at the IRS; at a Washington, D.C. firm launched by former Sen. Claude Pepper; at Paul, Weiss, Rifkind Wharton & Garrison; and finally at Chapman, Bryson, Walsh & O’Connell. ...

Tom left Morgan Lewis in 1979 to become VP of corporate development for longtime firm client UGI Corp. A year later, he became UGI’s president, and, ultimately, its chairman and CEO – a position he held until his retirement in 1989.

June 30, 2009 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Monday, June 1, 2009

Death of Dick Loengard

I am sorry to bring you new of the death on Sunday of Richard O. Loengard, Jr., the former head of  Fried Frank's tax department.  He was 77 years old.  Dick joined Fried Frank in 1956 after graduating from Harvard Law School.  He became a tax partner in 1967, and retired in 1997. His primary area of practice was in international tax.  His funeral will be held on Friday at 2 p.m. at the Church of the Incarnation, 35th Street and Madison Avenue.

June 1, 2009 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Thursday, May 7, 2009

More on the Death of Erik Bluemel

Bluemel-erik-full-body Following up on yesterday's post on the tragic death of Erik Bluemel:  the University of Denver has issued this press release:

DU’s Sturm College of Law community is mourning the loss of Assistant Professor Erik Bluemel, who died May 6 from injuries suffered in what authorities are investigating as a bicycle accident.  ...

“We have all lost a wonderful colleague, teacher and friend,” says Law Dean José (Beto) Juárez Jr. “I know that the College of Law community will continue to show their support for Erik’s family as we go through this unimaginable period. Please keep Erik’s family in your thoughts and prayers. Erik’s family and parents have drawn from the great support and love of the College of Law community.”

The Denver Police Department reports Bluemel apparently was involved in a bicycle accident shortly after midnight on Tuesday, May 5, along 15th Street in Denver’s Lower Downtown district.

May 7, 2009 in Legal Education, Obituaries | Permalink | Comments (0) | TrackBack (0)

Wednesday, May 6, 2009

Death of Erik Bluemel

Bluemel-erik-full-body I am sorry to bring you the tragic news that Erik Bluemel, a 32-year old first-year assistant professor at Denver University School of Law, is on life support and is not expected to survive as a result of injuries suffered in an incident on a Denver bike path.  The Denver Post has more of the horrible details.  From Erik's home page:

Erik Bluemel holds a J.D. from New York University, a L.L.M. from Georgetown University Law Center, and a B.A. in political economy from the University of California-Berkeley. Prior to joining the faculty at the University of Denver Sturm College of Law, Bluemel clerked for the Honorable Barefoot Sanders in the Northern District of Texas and the Honorable Kermit Edward Bye in the Eighth Circuit Court of Appeals. He also served as a staff attorney and teaching fellow at Georgetown University Law Center’s Institute for Public Representation, where he represented dozens of national and local groups on administrative, environmental, and public land law issues. Bluemel teaches courses in Administrative, Environmental, and Indigenous Peoples Law, and his research interests include environmental federalism, climate governance, international administrative law, and environmental rights. Bluemel is happy to be back out West, where he can once again romp about in the mountains.

May 6, 2009 in Legal Education, Obituaries | Permalink | Comments (0) | TrackBack (0)

Tuesday, March 24, 2009

Harvard Law Review Tribute to Oliver Oldman

OldmanI previously blogged the death of Oliver Oldman, long time Harvard Tax prof and Director of its International Tax Program.  The March 2009 issue of the Harvard Law Review is dedicated to Professor Oldman's memory, with tributes by:

March 24, 2009 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Tuesday, March 17, 2009

Death of Larry Stone

Lawrence Stone I am sorry to bring you the news that Lawrence M. Stone, tax partner at Irell & Manella (Los Angeles) and Tax Prof at UC-Berkeley for twelve years, died on Sunday, March 15, 2009, from Pulmonary Fibrosis. From Larry's profile:

A respected author in the field of income taxation, Mr. Stone is co-author of two widely used law school teaching books: Klein, Bankman, Bittker & Stone -- Federal Income Taxation (Aspen); and Doernberg, Abrams, Bittker & Stone -- Federal Income Taxation of Corporations (Aspen). He is a member of the American Law Institute and its Tax Advisory Group and various ABA committees including Standards of Tax Practice. He has served as a member of the IRS Commissioner's Advisory Group (1973-74) and the President's Nominating Commission for Appointments to the U.S. Tax Court (1976-1980).

In lieu of flowers, Larry asked that donations be made to:

  • American Friends of Magen David Adom, P.O Box 30999, Los Angeles, CA 90030
  • American Society for the Protection of Nature in Israel, 28 Arrandale Ave, Great Neck, NY 11024
  • Friends of Israel Disabled Veterans, 1133 Broadway, Ste. 232, New York, NY 10010

(Hat Tip: Jennifer Kowal.)

March 17, 2009 in Obituaries, Tax | Permalink | Comments (1) | TrackBack (0)

Friday, March 13, 2009

Death of Pam Champine

Champine I am sorry to bring you the news that Tax Prof Pamela R. Champine (New York Law School) died on March 8 at the age of 44.  From the press release:

In a moving tribute announcing the news of Professor Champine’s death to the faculty, Professor William P. LaPiana, her close friend and colleague, talked about the great joy she found in teaching. “Pam saw every day of her life as a law professor as a gift,” he said. “She counted it a privilege to teach, read, think, and write, and next to her family, it was what gave her life meaning.” Professor LaPiana added that Professor Champine was “as inspiring as she was effective as she led her students to a thorough understanding of the subjects to which she devoted her efforts. She brought innovative techniques to the classroom and showed her students that what they might have once thought was dry and uninteresting was full of life.” ...

Professor Champine is survived by her husband David Simonetti and their daughter Isabella.

A memorial service will be held on Saturday, March 14th, at 1:00 p.m. at First Presbyterian Church, on Fifth Avenue between 11th and 12th Streets, in Manhattan. A reception will follow, at the church.

The family requests no flowers but suggests that donations may be made to a fund to be established in Professor Champine's memory to the Law School. (Donations may be sent to the Office of Development via interoffice mail, of course, or to New York Law School, Office of Development, 57 Worth Street, NYC 10013.)

March 13, 2009 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Friday, February 20, 2009

Memorial Service for Donald Alexander

Alexander I previously blogged the February 2 death of Donald C. Alexander, IRS Commissioner from 1973 to 1977 and a tax partner at Akin Gump (Washington, D.C.), at the age of 87.  For the obituary, see Newsday and the Washington Post.  From the Tax Policy Center:

Don's memorial service is scheduled for Sat., Feb 21. at 11:00 a.m. at St. Alban’s Episcopal Church
3001 Wisconsin Avenue N.W.
Washington, DC 20016 

You may send condolences to Don's son and his family (Jim, Martha and Bea Alexander) to the following address:
Mr. & Mrs. James M. Alexander
123 Edgehill Road
New Haven, CT 06511

In lieu of flowers, please send contributions to:
Alexander Fund for Tax Research
c/o Harvard Law School Alumni Center
125 Mt. Auburn Street
Cambridge, MA 02138

February 20, 2009 in Obituaries, Tax | Permalink | Comments (0) | TrackBack (0)

Tuesday, February 3, 2009

Death of Donald Alexander

Alexander I am sorry to bring you that news that Donald C. Alexander, IRS Commissioner from 1973 to 1977 and a tax partner at Akin Gump, died Monday night at the age of 87 after a hard-fought battle with cancer.  From the Akin Gump press release:

Don joined Akin Gump in 1993. A tax expert extraordinaire who was sought after by some of the world's most prominent organizations for his sage tax advice, he was also a true American patriot; he served during World War II with the 14th Armored Division and subsequently was awarded the prestigious Silver Star and the Bronze Star for his valor and bravery. An honors graduate of both Yale and Harvard Law and a devoted alumnus of both institutions, Don is perhaps best known for his many years of public service.

February 3, 2009 in Obituaries, Tax | Permalink | Comments (2) | TrackBack (0)

Wednesday, January 21, 2009

Memorial Service for Jim Colliton

Colliton I previously blogged the sad news of the death of James Colliton, age 64, a tax professor at DePaul for over thirty years.  Jim died Saturday after a two year battle with cancer.  His moving obituary appears in today's Chicago Tribune, and is reprinted with permission on DePaul's web site.  I especially like these snippets:

The Colorado native and former forest ranger flew a French flag outside his Oak Park home on Bastille Day; baked his wife an apple pie each year on her birthday; hiked; briefly took up blacksmithing; made soap, jams and jellies; and was, as his family joked, on a never-ending quest to perfectly insulate their home. ...

"Two years ago, Mr. Colliton was diagnosed with an aggressive form of cancer, and he lost his vision a year ago, his wife said. Undaunted, Mr. Colliton learned to read Braille, get around with a white cane and began scanning in his law journals and listening to them on his computer, she said.

Visitation will begin at 3 p.m. Friday followed by a 7 p.m. memorial service in Drechsler, Brown & Williams Funeral Home, 203 S. Marion St., Oak Park.  You can sign Jim's guest book and leave a message of condolence for the family here.

January 21, 2009 in Obituaries | Permalink | Comments (1) | TrackBack (0)

Monday, January 19, 2009

Death of Jim Colliton

Colliton I am sorry to bring you ews of the death of James Colliton, a tax professor at DePaul for over thirty years.  Jim died Saturday after a two year battle with cancer.  From his DePaul faculty page:

Professor Colliton worked for the IRS in Washington, D.C. [1974-77] His primary areas of research focus on tax and trusts and estates. Professor Colliton is presently serving as associate dean of the College of Law and has served as director of DePaul's Graduate Tax Law Program, and as a development officer for the University.

  • A.B. 1966, Stanford
  • J.D. 1973, UC-Hastings
  • LL.M. (Taxation) 1977, Georgetown

(Hat Tip: Art Acevedo.)  Update:  See details about the memorial service and online guestbook here.

January 19, 2009 in Obituaries | Permalink | Comments (3) | TrackBack (0)

Tuesday, December 9, 2008

Death of Oliver Oldman

Oldman Oliver Oldman, Expert in International Tax, 1920-2008 (Harvard Law School press release):

Oliver Oldman ‘53, Learned Hand Professor of Law Emeritus, died on December 5, 2008, at the age of 88. Educated at Harvard College (S.B. 1942) and the Harvard Law School (LL.B. 1953), Oldman taught at the Law School from 1959 to 1993. He directed the International Tax Program from 1964 to 1989, and the East Asian Legal Studies program from 1980 to 1990. Even after retirement, he maintained an office at the Law School and continued his work until illness precluded his commute in late 2008.

See this tribute by William Alford and Mark Ramseyer.  (Hat Tip: Richard Ainsworth.)

December 9, 2008 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Tuesday, September 9, 2008

Death of Dick Speidel

SpeidelriRichard Speidel (San Diego) died on September 6 at the age of 75 after a long bout with cancer.  From the San Diego press release:

As one colleague put it, Dick was “a towering figure in the field of contracts,” one of the leading scholars of his generation. He was also one of the nation’s leading experts on arbitration. He authored numerous influential books and articles, and he also played a central role in several law reform projects related to his field.

Dick began making annual, one-semester visits to the University of San Diego in the spring 2000 semester, and he became a member of our tenured faculty in 2006, holding a half-time appointment. Dick joined the Northwestern Law School faculty in 1980, and in 1987 became the Beatrice Kuhn Professor of Law at Northwestern. Prior to his time at Northwestern, Dick had been the Grace N. and Henry L. Doherty Professor of Law at the University of Virginia and the dean of the Boston University School of Law.

Dick earned his J.D. from the University of Cincinnati College of Law in 1957 and was an influential member of our Board of Visitors for many years.

September 9, 2008 in Obituaries | Permalink | Comments (2) | TrackBack (0)

Monday, August 18, 2008

University of Miami Law Review Publishes Gedenkschrift Honoring John Gaubatz

Gaubatz_4The University of Miami Law Review has published a Gedenkschrift honoring John T. Gaubatz (1942-2007), 62 U. Miami L. Rev. 673-837 (2008):

August 18, 2008 in Obituaries, Scholarship | Permalink | Comments (0) | TrackBack (0)

Monday, August 11, 2008

Death of Earl F. Davis

Earl F. Davis, a retired faculty member at the University of Georgia's J.M. Tull School of Accounting for thirty years, died on August 8 at the age of 82.  From the obituary:

He graduated from Boston University with a BS degree and a degree in law. He received his MBA from New York University and his PhD from the University of Alabama.... . Dr. Davis, as his students lovingly referred to him, will be remembered as a professor who cared about each of his students and followed many of them throughout their careers. Dr. Davis received many awards during his career; he directed the accounting internship program, as well as being the faculty advisor to Beta Alpha Psi. In April of 2008, Dr. Davis was honored when the "Earl Davis Chair of Taxation" reached a two million dollar goal. The purpose of the chair is to help the Terry College of Business further its excellence in tax education.

You can sign the guest book here.  Robert M. Baldwin, a former student, remembers Dr. Davis here.

August 11, 2008 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Wednesday, August 6, 2008

Death of Bill Goldstein

GoldsteinWilliam M. Goldstein, former managing partner of Drinker Biddle and former chair of the firm's tax practice group, died this morning at the age of 72.  From a firm email:

Over a legal career that spanned 48 years, Bill was one of the nation’s preeminent tax and business lawyers. ...

After Princeton, Bill attended Harvard Law School, where he became an Editor of the Harvard Law Review and graduated magna cum laude in 1960. He then clerked for Judge William H. Hastie of the U.S. Court of Appeals for the Third Circuit and later joined Morgan Lewis & Bockius in Philadelphia. ... Bill was appointed Deputy Assistant Secretary of the Treasury for Tax Policy, serving under President Gerald Ford. ...

After the change of administrations, Bill returned to Morgan Lewis but moved to Drinker in 1982 to lead the tax practice. ...  His successful argument before the U.S. Court of Appeals for the Third Circuit in the case Zarin v. Commissioner in 1990 led to a landmark court decision on the definition of income, which is widely featured in tax casebooks.

(Hat Tip:  Meredith Conway.)

Update: Drinker Biddle press release.

August 6, 2008 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Friday, July 25, 2008

Prof Randy Pausch Dies at 47

Last fall, I blogged the incredibly moving last lecture of Randy Pausch, a 47-year old computer science professor at Carnegie Mellon University and father of three pre-school children who died today of pancreatic cancer.  See Associated Press and New York Times reports.  If you haven't yet watched the video, I encourage you to do so (or if you have, watch it again today).

July 25, 2008 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Friday, July 18, 2008

Death of Edward N. Delaney

Edward N. Delaney, a prominent Washington, D.C. tax lawyer and founder of Delaney & Associates, died on Febuary 11, 2008.  For details, see the current issue of the ABA Tax Lawyer (61 Tax Law. 355 (2008)).

July 18, 2008 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Monday, June 2, 2008

Death of Walter Diamond

Thediamonds_dec07Today's New York Times reports on the death of international tax expert Walter H. Diamond:

Walter H. Diamond, an expert on international taxation, trade and economics who advised world leaders and wrote more than 80 books, died on May 23 in White Plains. He was 95 and lived in Hartsdale, N.Y.

The cause was kidney failure, said his wife of 60 years, Dorothy, the co-author of many of his books. Mr. Diamond had a wide-ranging career in academia, the private sector and government, becoming involved in international affairs as early as World War II. ...

Mr. Diamond was also director of the economics department of McGraw-Hill International and was the manager for international taxation at two major accounting firms, Deloitte & Touche and KPMG, then called KPMG Peat Marwick.

Mr. and Mrs. Diamond were the benefactors of Thomas Jefferson School of Law's Walter H. and Dorothy B. Diamond International Tax and Financial Services Program. For more, see the Thomas Jefferson website.  You can sign the guest book here.  (Hat Tip:  Richard Jefferson.)

June 2, 2008 in Obituaries | Permalink | Comments (1) | TrackBack (0)

Monday, March 24, 2008

Death of Alan J. Aronsohn

AronsohnI am sorry to bring you the news of the death of Alan J. Aronsohn, former tax partner (and managing partner) of Bryan Cave.  He was a name partner in the New York City law firm of Robinson, Silverman, Pearce, Aronsohn, and Berman, which merged with Bryan Cave in 2002.  Mr. Aronsohn was an expert in partnership tax and an author of a PLI partnership tax text.  He was counsel of record in Hilton v. Commissioner, 671 F.2d 316 (9th Cir. 1982), a sale-leaseback case.

For more details, see the New York Times obituary.  You can sign the online guest book here.  (Hat Tip:  Karla Simon.)

March 24, 2008 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Monday, February 18, 2008

Death of Judge (and Former Tax Prof) Joseph Sneed

Sneed_2Senior Ninth Circuit Judge Joseph T. Sneed, III, died on February 9 at the age of 87.  Before his appointment to the Ninth Circuit in 1973, Judge Sneed was a Tax Prof at Texas (1947-57), Cornell (1957-62), and Stanford (1962-71), as well as Dean of Duke Law School (1971-73) and Deputy Attorney General (1973).  The 9th Circuit's press release notes that "[t]wo of Judge Sneed’s colleagues on the Ninth Circuit bench, Judges Pamela Ann Rymer and Raymond C. Fisher, both studied tax law under him at Stanford."

Judge Sneed was the author of two opinions that are staples in most income tax casebooks:

  • Olk v. United States, 536 F.2d 876 (9th Cir. 1976), treating tips to casino delaers as taxable income rather than as nontaxable gifts.
  • Estater of Franklin v. Commissioner, 544 F.2d 1045 (9th Cir. 1976), refusing allow deductions in real estate tax shelter funded by $1.2 million of nonrecourse debt where underlying real estate had a $600,000 fmv.

Tax Prof Calvin Johnson (Texas) shares his thoughts on the passing of Judge Sneed:

Judge Sneed started his career at Texas. When you talk to the oldest Texas tax graduates, it was Judge Sneed who was the intellectual star. He went from Texas to Cornell to Stanford. He was raided to the Stanford faculty in a big raid that included Gerald Gunther, Charlie Meyers and Howard Williams from Columbia, and which suddenly put Stanford on the map. He left Stanford to become the dean at Duke.

President Nixon, a Duke graduate, lured Sneed to become an Assistant Attorney General in Washington. Judge Sneed often hinted that Nixon promised to appoint him to the U.S. Supreme Court. As the Judge recounted to his law clerks, after he pressed the Attorney General Mitchell to launch an investigation of the Watergate burglary, he received an anonymous note in his top drawer asking him to write down on the inside of the note his preferred judicial position and geographic location. He wrote down, “Ninth Circuit and San Francisco” and as the note indicated he left the note in his drawer. One week later, President Nixon appointed him to the Ninth Circuit Court of Appeals in San Francisco. Sneed never found out who had left him the note. That is the reason that Sneed was a very short lived Number 2 in the Nixon Justice Department. On the Court, he was known as a compassionate conservative who often broke ranks to join Judges Fletcher, Nelson, and Reinhardt in cases that pulled his conscience.

Continue reading

February 18, 2008 in Obituaries | Permalink | Comments (1) | TrackBack (0)

Saturday, February 16, 2008

Death of Dean Weiner

WeinerI am sorry to bring you the news of the death of Dean Weiner, a former tax partner at O'Melveny & Myers and a long-time adjunct in the Loyola-L.A. Graduate Tax Program. In 2006, Dean accepted early retirement from O'Melveny and became a full-time Distinguished Lecturer at Loyola until he was diagnosed with a brain tumor a year ago.  Jennifer Kowal, director of the graduate tax program, reports that "[a]lthough he was only full-time at Loyola for a short while, he quickly became an important part of our tax LLM community as an excellent teacher and good friend to our students and faculty." Dean's family has asked that contributions be made in Dean's memory to the L.A. public library and the Weingart Center Association.

Please read Dean's TaxProf Blog profile here.

February 16, 2008 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Monday, January 7, 2008

Death of Michael Saltzman

Saltzman_4I am sorry to bring you news of the death of Michael I. Saltzman, a tax partner at White & Case in New York City who is perhaps best known as the author of the treatise IRS Practice and Procedure (Warren, Gorham & Lamont, 2d ed. 1991).  From the New York Times obituary:

SALTZMAN--Michael I., of NYC, age 67, died in the early hours of Saturday, January 5th, 2008 with his wife of 34 years, Sandra Gabrilove Saltzman by his side at the Mt. Sinai Hospital. Son of Frances of Lake Worth, FL who survives him and the late Edward H. Saltzman. Survived as well by his loving brother Alan and his wife Joane, his beloved niece Lauren, his beloved sister-in-law Dr. Janice Gabrilove and her husband Michael Dirzulaitis, his adored and adoring nephews Mark and Matthew and his beloved and loving father-in-law Dr. J. Lester Gabrilove. Service Tuesday, January 8th, 11:30am at Frank E. Campbell, 1076 Madison Ave at 81st St. Family will receive friends at Frank E. Cambell on Monday, January 7, 6-8pm.

(Hat Tip: Bryan Camp & Kathy Silva.)

January 7, 2008 in Obituaries | Permalink | Comments (2) | TrackBack (0)

Wednesday, December 26, 2007

Death of Arthur B. White -- A "Quiet Giant of the Tax Law"

Arthur B. White, a former attorney in the IRS's Office of Chief Counsel and Tax Prof at WIlliam & Mary, died on December 13 at the age of 93.  From the obituary in the Washington Post:

Mr. White joined the IRS in Washington in 1940 and worked in the office of the chief counsel until he retired in 1974. From 1941 to 1946, he served in the Army, attaining the rank of major. During his tenure at the IRS, Mr. White served as regional counsel in Boston from 1952 to 1954 and in New York from 1954 to 1956. He also served as director of the interpretive division, interpreting tax law for the office of chief counsel from 1956 to 1960. He did extensive legal research on the definition of charitable organizations and the legislative origins of tax exemptions for charitable organizations. From 1960 through 1974, he was special assistant to the chief counsel. ...

He began his teaching career as an adjunct professor at Georgetown University in 1965 and served as a visiting professor at Southern Methodist University in 1967 and 1968. After retiring from the IRS in 1974, Mr. White became a professor of law at the Marshall-Wythe School of Law at the College of William and Mary in Williamsburg. He retired in 1980 and served as an emeritus professor until 1984.

Update:  From former IRS Commissioner Sheldon Cohen (Farr, Miller & Washington, Washington, D.C.):

We lost a quiet giant of the tax law.  Art knew more about exempt organizations than anyone in the Chief Counsel's office or in private practice. He was such a fine thinker that I gave him a years leave of absence to go off and teach and think though his ideas on how the law regarding exempt orgs should work. He later left the IRS for a career at William & Mary, teaching in that area. He was great.  We will miss him.

December 26, 2007 in Obituaries | Permalink | Comments (1) | TrackBack (0)

Sunday, September 23, 2007

Tax Shelter Promoter Hoyt Dies in Federal Prison

Walter J. Hoyt III, serving a 20-year sentence for tax fraud in connection with over 100 syndicated cattle limited partnership tax shelters, died in federal prison on September 6.  From Darryll K. Jones, The "Hoyt Fiasco," 112 Tax Notes 83 (July 3, 2006):

Hoyt used plain old limited partnerships, right out in the wide open spaces, to generate and sell $103 million worth of illegitimate deductions to about 5,000 limited partners, most of whom had no idea what was happening. Hoyt's scheme was simple to a fault: He owned between 4,000 and 5,000 cows that were "contributed" to more than 100 syndicated limited partnerships. The only catch was that the same inflated-value cows were contributed to many different partnerships -- unbeknownst to the limited partners -- and each partnership, the returns of which were prepared by Hoyt himself, would claim and then allocate the expenses pertaining to the cows among its partners. If Hoyt needed more deductible expenses to make good on his promises to investors, he simply invented more cows on paper and then attributed and allocated associated expenses. By the time of his conviction and 20-year sentence on 52 counts of fraud and conspiracy, Hoyt had created some 38,000 cows from thin air, each of which generated millions in deductible expenses allocated to limited partners coast to coast.

For more details, see Monday's Tax Notes Today.  (Hat Tip:  Jeremiah Coder.)

September 23, 2007 in Obituaries | Permalink | Comments (0) | TrackBack (1)

Friday, September 7, 2007

Death of Tax Court Special Trial Judge Carleton D. Powell

The Tax Court has announced that Special Trial Judge Carleton D. Powell died on August 23:

Special Trial Judge Powell had served on the Tax Court since his appointment on August 25, 1985. ...

From 1967 to 1970, he worked for the Internal Revenue Service in Richmond in various positions. In 1970, he became an attorney in the Appellate Section, Tax Division of the United States Department of Justice in Washington, D.C., where he held progressively more responsible positions until his appointment to Tax Court. Representing the interests of the United States, was involved in more than 100 tax cases before various United States Courts of Appeals. The Department of Justice awarded him Special Commendations for Outstanding Service in 1978 and 1984. During his 22 years on the bench, Special Trial Judge Powell presided over numerous trials and wrote opinions in more than 600 cases. One of his most noteworthy cases was Freytag v. Commissioner, 89 T.C. 849 (1987), the opinion of which was ultimately affirmed by the United States Supreme Court.

September 7, 2007 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Monday, August 27, 2007

Celebrating the Life of Bernie Caron

Bernie_jpeg_3I blogged last month about the sudden death of my 82 year old father, Bernie Caron.  In the picture, he is holding his award for winning the 2006 Tanner City Idol Competition for his rendition of Frank Sinatra's Young at Heart. The local newspaper profiled my father before the 2007 Competition last night.

Our family gathered from distant parts last night and watched 17 very talented performers (for the winners, see here).  As I said in the eulogy I delivered at the funeral, the last year of my father's life was his happiest, as he absolutely loved everyone associated with the Idols.  Last night, the Idols showed how much they loved my father:

  • They dedicated the show in his honor, with a heartfelt tribute in the program
  • The musical director sang You're Nobody 'Till Somebody Loves You, accompanied (through the magic of technology) by my father (like Nat King Cole and Natlie Cole's Unforgettable) .
  • All 17 Idols sang an original song celebrating my father's life.
  • They awarded the Bernie Caron Award to Robin Rossignoll, the Idol who "best exemplifies the marvelous qualities of our beloved friend -- consistently demonstrating dedication to the group, good humor, and encouragement to the performers."

We want to thank Stephanie McGeney, We Are America Productions, and the Idols for one of the most memorable nights of our lives and for all they did for my father.  For their video tribute to my father, see here.

August 27, 2007 in Obituaries | Permalink | Comments (3) | TrackBack (0)

Monday, July 30, 2007

Death of John Gaubatz

Gaubatz_4In June, I bought you the news (here and here) of the death of Tax Prof John T. Gaubatz.  The University of Miami School of Law has posted on its web site a report of John's death, as well as links to:

July 30, 2007 in Obituaries | Permalink | Comments (1) | TrackBack (0)

Friday, July 20, 2007

Maureen B. Cavanaugh Distinguished Faculty Scholar

It is hard to believe that it has been over two years since the death of our Penn State friend and colleague Maureen Cavanaugh (see TaxProf Blog coverage here, here, here, and here).  Shortly after Maureen's death, Dean Philip J. McConnaughay announced the establishment of an endowed faculty position to be known as the Maureen B. Cavanaugh Distinguished Faculty Scholar:

This position is a lasting tribute to Maureen's brilliant scholarship and dedicated teaching and will be awarded on an annual or biannual basis to a Penn State Dickinson faculty member on the basis of scholarly accomplishment, creativity and promise.

I was delighted to receive in the mail the announcement of Victor C. Romero as the Maureen B. Cavanaugh Distinguished Faculty Scholar:

"It is especially fitting that Maureen's close friend, Victor Romero, will be the first member of our faculty to hold this distinguished title," said Philip J. McConnaughay, dean of Penn State Dickinson School of Law. "Professor Romero's work and contributions to the law school have been outstanding. He is a first-rate classroom teacher who enjoys the great respect and affection of our students."

July 20, 2007 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Saturday, July 7, 2007

Remembering Bernie Caron

Bernie_jpeg_3Thanks to all of my friends (real and virtual) who called and sent emails, on-line condolences, cards, and flowers in response to the heart breaking news I posted on Tuesday about the sudden death of my 82 year old father, Bernie Caron.  We laid my father to rest today in a moving ceremony.  If you will indulge a proud son, please check out:

          • My father's obituary
          • The eulogy I delivered today
          • This moving tribute put together by the local arts group with which he performed in the last two years of his life
          • This 2005 Boston Globe article about his retirement community, with two pictures of my father and two short audio clips (the first one is him singing "Live and Let Die"; the second is a short interview with him)

If you would like to leave a message in the on-line Guest Book, go here.


July 7, 2007 in Obituaries | Permalink | Comments (1) | TrackBack (0)

Monday, June 18, 2007

Death of John Gaubatz

Gaubatz_4Following up on Friday's post on the death of Miami Tax Prof John T. Gaubatz at age 65:  see his obituary from the Miami Herald:.

Born April 21, 1942, in Denver, Gaubatz graduated from Colorado State University in 1964 with a bachelor's in physics and earned his law degree from the University of Chicago in 1967. The next year, Gaubatz married Kathy Dall. ''We loved each other until the second I kissed him goodbye,'' Kathy Gaubatz said. The couple's only son, Daniel, died unexpectedly, in his sleep 12 years ago. Kathy said that after her son's death, Gaubatz became a surrogate father to some young men who had rocky relationships with their own fathers or whose fathers had passed away. ''John was a giant in his heart, as well as in his profession,'' she said.

June 18, 2007 in Obituaries | Permalink | Comments (1) | TrackBack (0)

Friday, June 15, 2007

Death of John Gaubatz

Gaubatz_4I am sorry to bring you the news of the death of Miami Tax Prof John T. Gaubatz.  From his colleague Michael Froomkin's blog:

Michael and I regret to announce the death of our colleague John Gaubatz. John was a long-time member of the UM faculty, a strong teacher in the classic socratic mold, a nationally recognized scholar in the field of trusts and estates, and (as chair of the admissions committee) a pioneer in the use of personal computers in law school administration. John was a vigorous proponent of moot courts as a law school teaching medium, writing an important book in support of his views. The law school’s moot court competition now bears his name — a fitting honor. We will remember John Gaubatz for his character, unquestioned integrity, intellectual honesty, and hard work — and also for the gifts of his friendship and humor. We extend our condolences especially to John’s wife Kathy — like John a distinctive, independent presence, and a person of great accomplishment.

From John's faculty page:

John T. Gaubatz, Professor of Law, graduated in 1964 from Colorado State University with a B.S. in Physics and in 1967 from the University of Chicago Law School. After short stints in private practice and the United States Army, he joined the Case Western Reserve University Law School faculty in 1971. He was associate dean there from 1973 to 1976. Professor Gaubatz joined the Miami faculty in 1977 after a one-year visitorship. Since then he has directed both the graduate program on estate planning and the Philip E. Heckerling Institute on Estate Planning. His substantive teaching areas include trusts and estates, federal estate and gift taxation, estate planning, and employee benefits law. Before focusing his attention on casebooks, he wrote numerous articles on estates, trusts, taxation, taxation policy, and moot court.

June 15, 2007 in Obituaries | Permalink | Comments (1) | TrackBack (0)

Wednesday, June 6, 2007

D. Nelson Adams, Former Head of Tax Department and Former Managing Partner of Davis Polk, Dies at 97

The New York Times reports that D. Nelson Adams, former tax lawyer and managing partner at Davis Polk & Wardwell, has died at 97

A specialist in corporate tax law, Mr. Adams spent his entire career at Davis Polk .... Mr. Adams joined Davis Polk in 1936, becoming a partner in 1949. He became head of the firm’s tax department the next year and 20 years later was named managing partner. He retired in 1977.

June 6, 2007 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Thursday, April 19, 2007

Virginia Tech Tragedy Touches Tax Community

Cloyd Virginia_techThe Virginia Tech tragedy has touched the tax community:  the daughter of C. Bryan Cloyd, John E. Peterson, Jr. Professor of Accounting at Virginia Tech, was among the 32 students killed on Monday.  Austin Cloyd, an 18-year old Freshman at Virginia Tech, was shot and killed in her French class. For details, see this Associated Press story.  (Hat Tip:  Greg Geisler.)

April 19, 2007 in Obituaries | Permalink | Comments (0) | TrackBack (0)

Tuesday, March 27, 2007

Remembering Richard Nixon's Infamous Tax Evasion

NixonThe Washington Post's obituary of Mary Livingston recounts the role that she played in one of oddest chapters in the tax law:

Mary Walton McCandlish Livingston, 92, a federal archivist whose testimony before Congress revealed that President Richard M. Nixon's donated papers were improperly backdated, died March 23 ...

Mrs. Livingston, a senior archivist in the Office of Presidential Libraries at the National Archives for 30 years, supervised work on Nixon's early papers. In March 1970, while working with a manuscript dealer chosen by Nixon, she selected 1,176 boxes of personal papers that the president intended to donate to the nation. A change in federal tax law would have prevented Nixon from taking a deduction for the donation. But the dealer prepared an affidavit that said Nixon donated his vice presidential papers a year earlier than he actually did, which gave the president a $450,000 tax break. Public indignation at Nixon's nonpayment of federal taxes led to a hearing before the Joint Committee on Internal Revenue Taxation. Mrs. Livingston testified that the president could not have donated the papers in 1969 because the dealer asked her to select the papers a year later....

The dealer aroused her suspicions from the start, Mrs. Livingston told the committee, when he wanted her to keep their interaction from her supervisor. She promptly filed a memo to her boss. Three years later, when a newspaper story mentioned Nixon's tax deductions, she wrote another memo, suggesting that investigators seek out the original deed of donation. Her testimony before Congress resulted in a 1974 ruling that the deduction was improper. She was also an important witness in the 1975 fraud trial of the manuscript dealer, who was convicted. Mrs. Livingston received an award from the Society of American Archivists for her "conscientious performance of duty." ...

March 27, 2007 in News, Obituaries, Political News | Permalink | Comments (2) | TrackBack (0)