Death of Dan Schaffer

Jeremy 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.

Death of Joe Feller

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

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

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

Services are pending. Please check back for more information.

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

Tax Profs Remember Christine Brunswick

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

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

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

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

Tax Profs Remember Christine Brunswick

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

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

Continue reading

Death of Christine Brunswick

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

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

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

Death of Tax Court Judge Russell Train

Tax Court Press Release:

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

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

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

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

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

• Boston Globe Obituary
• Los Angeles Times Obituary
• New York Times Obituary

Death of Tax Court Judge Lapsley Hamblen

From the Tax Court:

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

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

Death of Tax Court Judge Renato Beghe

Tax Court Press Release:

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

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

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

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

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

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

ABA Tax Section Midyear Meeting

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

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

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

• ALS Association (DC/MD/VA Chapter)
• Lake Sunapee Region VNA & Hospice

(Hat Tip: Francine Lipman.)

Death of Bernie Wolfman

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

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

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

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

Update:

• Harvard Press Release
• Daniel Shaviro (NYU)

Death of Elias Clark

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

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

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

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

(Hat Tip: Vincent Teahan.)

Death of Steve Gey

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

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

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

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

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

Death of Laura Chisolm

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

• Case Western News Center
• Cleveland Plain Dealer
• Cleveland Plain Dealer Obituary
• The Faculty Lounge
• Nonprofit Law Prof Blog
• Wills, Trusts & Estates Prof Blog

Death of Jack McCord

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

• Tribute (with a complete bibliography), 2000 U. Ill. L. Rev. 741
• Thomas M. Mengler (Dean, Illinois), A Salute to Professor John H. McCord, 2000 U. Ill. L. Rev. 749
• Charles C. Bingaman (Chapman), Professor John H. McCord: Bridging the Gap Between Law School and Law Practice in Illinois, 2000 U. Ill. L. Rev. 751
• Ora Fred Harris, Jr. (Illinois), Professor John H. McCord: A Marvelous Human Being, 2000 U. Ill. L. Rev. 755
• David Laro (Judge, U.S. Tax Court), Tribute to Professor John McCord, 2000 U. Ill. L. Rev. 757
• Jeffrey G. Sherman (Chicago-Kent), My First-Grade Teacher, 2000 U. Ill. L. Rev. 761

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

• Stephen Bainbridge (UCLA), Jack McCord

Tax Profs Remember Jim Eustice

Following up on last week's post on the death of legendary Tax Prof James S. Eustice, Gerald L. Wallace Professor of Taxation Emeritus at NYU: Jim's memorial service will be held Monday, May 9, at 2:00 p.m. at the First Presbyterian Church in New York City. In lieu of flowers, donations may be made in his memory to the Metropolitan Jewish Health System Foundation Hospice. Below the fold are remembrances of Jim from these Tax Profs:

• Joshua Blank (NYU)
• Fred Brown (Baltimore)
• Paul Caron (Cincinnati)
• Lesse Castleberry (Cooley, New York)
• Noël Cunningham (NYU)
• Carr Ferguson (Davis Polk & Wardwell, New York; Adjunct Professor, NYU & San Diego))
• Albert Golbert (Los Angeles tax lawyer and former adjunct professor)
• Cynthia LePow (Loyola-New Orleans)
• Jim Maule (Villanova)
• Guy B. Maxfield (NYU)
• Katie Pratt (Loyola-L.A.)
• Robert Peroni (Texas)
• Deborah Schenk (NYU)
• Len Schmolka (NYU)
• Dan Shaviro (NYU)
• Karla Simon (Catholic)
• John Steines (NYU)

Continue reading

Death of Jim Eustice

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

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

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

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

From Jim's NYU faculty web page:

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

Death of Leo Raskind

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

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

(Hat Tip: Deborah Schenk.)

Death of Bill Stuntz

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• TaxProf Blog, A Celebration of Bill Stuntz
• Wall Street Journal Law Blog, A Terminally Ill Harvard Law Prof Talks About Faith and the Future

Death of Charles Terry

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

Death of Brian Comerford

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

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

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

Death of Charles Galvin

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

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

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

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

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

• Obituary (Austin American-Statesman)
• Wills, Trusts & Estates Prof Blog

Death of Ferdinand Schoettle

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

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

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

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

(Hat Tip: Deborah Schenk.)

Memorial Service for Meade Emory

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

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

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

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

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

More on the Death of Meade Emory

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

• Seattle Times, Obituary:

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

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

• Crosscut, Meade Emory, 'Seattle's Atticus Finch,' Dies at 79:

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

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

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

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

• Tax Notes Today (2010 TNT 197-6), Tax Professor Meade Emory Dies:

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

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

Death of Meade Emory

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

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

Marty Ginsburg's Last Speech

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

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

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

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

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

(Hat Tip: Laura Saunders.)

Dan Rostenkowski Dies at 82

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

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

• Associated Press
• Bloomberg
• Chicago Tribune
• New York Times
• Politico
• USA Today
• Washington Post
• Web CPA

(Hat Tip: Charlotte Crane.)

Death of Paul McDaniel

Paul 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)

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

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.

• CBS MoneyWatch, George Steinbrenner Beats Uncle Sam on Estate Taxes
• Going Concern, George Steinbrenner’s Final Win: The Estate Tax?

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.)

Tax Professors Remember Marty Ginsburg

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

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.

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

Remembering Marty Ginsburg (1932-2010)

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

Death of Marty 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.

• Above the Law
• Associated Press
• CNN
• National Law Journal
• New York Times
• Wall Street Journal
• Washington Post

For posts that capture Marty's unique personality:

• TaxProf Blog, Marty Ginsburg: "The Funniest [Tax] Law Professor in America" (Dec. 27, 2007)
• Speech by Ruth Bader Ginsburg (Mar. 13, 2009)
• Georgetown Law Center, In His Own Words

(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.

Death of Alvin 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:

• Black Law Students Association (BLSA) Scholarship Fund: Donations to the BLSA Scholarship Fund may be made by completing the online form at www.law.msu.edu/donate, by calling the Office of Advancement at 517-432-6844, or by printing and mailing the BLSA Gift Form.
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Death of Jack 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.

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.)

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.

• Congressional Resolution Honoring Ward M. Hussey (H. Res. 97)
• Co-author, Basic World Tax Code and Commentary (Tax Analysts, 1996)
• Daniel M. Shaviro (NYU), Sad News

Death of Walter Giles

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.

Death of Katarina 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.

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 KSL.com

Death of Susan Kalinka

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 [email protected].

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.)

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.

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.

More on the Death of Erik Bluemel

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.

Death of Erik Bluemel

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.

Harvard Law Review Tribute to Oliver Oldman

I 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:

• William P. Alford (Harvard Law School), 122 Harv. L. Rev. 1285 (2009)
• Richard M. Bird (University of Toronto), 122 Harv. L. Rev. 1288 (2009)
• Michael J. McIntyre (Wayne State Law School), 122 Harv. L. Rev. 1291 (2009)
• Minoru Nakazato (University of Tokyo) & J. Mark Ramseyer (Harvard Law Schoo), 122 Harv. L. Rev. 1296 (2009)
• Richard Pomp (UConn Law School), 122 Harv. L. Rev. 1299 (2009)
• Eric M. Zolt (UCLA Law School), 122 Harv. L. Rev. 1303 (2009)

Death of Larry 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.)

Death of Pam 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.)