REMEMBERING MIKE BAUM
TRIBUTES FROM FRIENDS AND COLLEAGUES
From the Washington Post, June 21,2000
Myron C. Baum, 82, who retired from the Justice Department in 1979 as deputy assistant attorney general of the tax division and spent the past 21 years of counsel to Caplin & Drysdale law firm in Washington, died of complications from non-Hodgkin’s lymphoma June 19 at Suburban Hospital. He
lived in Kensington.A New York native, Mr. Baum was a 1936 graduate of City College of New York, a 1940 graduate of New York University law school and a member of the law review’s editorial board. He was an Army Air Forces veteran of World War II.
He came to the Washington area in 1941 and was a lawyer in the Federal Works Agency, Office of Price Administration and War Manpower Comrnission before joining Justice in 1944. He spent 13 years at Justice’s Office of Alien Property before entering the tax division and rising from appellate lawyer to trial section chief to deputy for refund litigation to deputy assistant attorney general.
His Justice Department commendations included the Attorney General’s Medal and Distinguished Service Award.
In the 1980s and 199Os, he did pro bono work on dispute resolution programs in Washington-area courts and had served on the attorney-client arbitration board of the D.C. Bar. He was a past board member and president of the Daleview Pool in Silver Spring.
Survivors include his wife of 57 years, Beatrice Sachs Baum of Kensington; two sons, Dr. Andrew, of Pittsburgh, and Dr. Robert, of Ames, Iowa; and two grandchildren.
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Eulogy for My Father
Robert M. BaumIn one of our last extended conversations, a few days ago, my father talked about the suddenness of this illness and how he had expected to have many years to live. He expressed his concerns for us. More than anything, he wished that his family should be happy. He had dedicated most of his adult life to ensuring that goal. And he wished for more time with his grandchildren: Jesse and Callie.
My father, like many of you who are gathered here today, was profoundly shaped by a decade, that of the 1930’s, when his family lost the economic security that his father, Max, had worked tirelessly to provide, and a time of rampant and violent religious and ethnic hatreds. My father worked to insulate his family from both.
He attended the City College of New York, back when its doors were open to anyone who hungered for learning. He lived at home and worked a job so that he could help out his family. He majored in French, so that, if he failed to fulfill his dream of attending law school, he could still find a job, teaching high school. Yet he won that scholarship to New York University School of Law, attended at night while working as a clerk during the day, and came to Washington to work for the federal government.
Within a few months, he met my mother, also newly arrived in Washington. That meeting, initially on a blind date, led to a rich and loving partnership that endured for nearly 60 years. At odd moments, he would offer me a glimpse of the depth of that love - admitting to me that, after all those years, he still hated to be away from my mother for even a few days.
So, after he retired, he took his business trips to Tax Bar Institutes and other legal meetings together with his life partner, and together they made several new yet deep friendships. As his illness progressed, he talked to me about the extraordinary love, dedication and energy with which my mother tended to him.
These feelings of love were manifested towards his children in his determination that we have choices, of where to go to school and of what profession to enter, without the weight of economic pressures that shaped his own decisions. What he most desired was that his two sons find careers
that they loved, I know that he took enormous pride in the many accomplishments of my brother Andy whose love of his work shaped his rise to national prominence in the fields of medical and health psychology. It manifested itself in his steadfast support of my own career despite its often
unconventional trajectory.Just as my parents were profoundly influenced by the 193Os, his sons were profoundly shaped by the 1960s. During that decade, we had many discussions of issues related to Vietnam, to civil rights, and a variety of other topics. While I don’t think I ever won an argument with him, he listened and heard what I had to say. In contrast to many of my friends, I was able to tell my parents what I was doing and why, even in that turbulent time.
My father was deeply committed to his family and to his friends, but he also led his life with a deep commitment to social justice. While he did not feel comfortable in the arena of partisan politics, he lived with a deep commitment to his basic beliefs and values and he instilled them in us. One of my early memories was of a trip to southern Maryland around 1960. As we toured St. Mary’s County, I remembered with growing hunger, yet respect, his driving past restaurant after restaurant, until he found one that did not display the sign “Whites Only” at its entrance. And it manifested itself in his growing concerns about the erosion of constitutional protections of civil liberties and freedom of conscience by federal courts in recent years.
His commitment to community also led him to serve groups, like Daleview Pool to improve the quality of neighborhood life, and to the schools his sons attended by serving as president, several times, of the PTA.
I would not be my father’s son if I did not include a joke or a pun in this discussion. But I think my own sense of humor has run dry. So, I will have to borrow one from Marian Mitchell, who worked with my father for many years and who told my mother the other day: “God must have needed a tax lawyer in heaven. So he asked for the best.”
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Mike was one of the first lawyers to step forward in 1989 to serve as a volunteer mediator in the United States District Court’s newly established mediation program; he became a Court of Appeals mediator three years later. During his period of service he mediated nearly eighty cases for the two courts, some of which were very complex and time-consuming. The D.C. Circuit is fortunate in having a public-spirited bar with many lawyers who are willing to serve in this volunteer capacity. Even in this environment, however, he was exceptional. He was one of our most active and well-regarded mediators, and we feel his loss very deeply.
Harry T. Edwards, Chief Judge
United States Court of Appeals
District of Columbia Circuit-------------------
Mike Baum: Teacher and Friend
John E MurrayI first heard of this fellow Mike Baum in 1959 when we were young trial attorneys in the Tax Division of the Justice Department. I learned through the grapevine that the trial section was going to be split into geographic regions and that one of the regions was going to be headed by this bright guy whose previous experience was in alien property law - what was that all about? - with some appellate tax experience. The new chief was, of course, Mike Baum. He was assigned a bunch of young, inexperienced attorneys like myself, mostly from the North and Midwest, and told to win tax cases in the South, where of course the federal government was highly esteemed at that time.
Mike was a masterful teacher and mentor - scores of attorneys honed their skills under his tutelage. Mike’s high qualifications and superior performance were duly recognized by the powers that be, as he moved up through the ranks of the Tax Division to the highest spot a career civil servant could reach, Deputy Assistant Attorney General. Mike and I worked together for many years, lucky for me as well as the others who were likewise situated. Over the past few days, I’ve plumbed the recesses of my mind for particular Mike Baum reflections. Three come to mind: First and foremost, Mike was the original human spellchecker. He could spot a typo at 30 yards. Before submitting a brief to him for review, I’d read it over three times to check spelling. He’d still find something! If he couldn’t find a typo, he’d set the brief aside and reread it later. Recently, forty years later, when I forwarded a joke to Mike’s e-mail, wouldn’t you know he e-mails me back that there was a typo in it!
Secondly, Mike had a keen sense of humor. He didn’t tell really crude jokes, but he could engage in some wicked humor. Many years ago when I was in his trial section, a very old attorney still employed in the Tax Division died. This attorney was not known to exert himself in his job nor to accomplish much of value for his employer. I asked Mike what was the cause of death and, without looking up from the document he was reviewing, he said, “They don’t know so they’ll have to do an autopsy. The only thing they’re ruled out so far is overwork.”
Thirdly, I recall Mike’s active life outside the office. After a full day of running the office, he’d go home and - I’m not joking here -build a TV set out of a do-it-yourself kit! He and Bea took wonderful vacations and Mike always had showtime when he returned to display his pictures and the memorabilia they brought back. And each year the Baums would have us rambunctious trial attorneys out to their house for a cookout and an excess of beer.
Mike was especially proud of his sons and he would glow with their accomplishments. Of course in his later years, he and Bea were thrilled to become the grandparents of Jessie and Callie and watch their formative years.
Mike loved being active, whether it be gardening, tennis, theater, travel or just learning new things. Truly, Mike was a renaissance man. And, oh yes, Mike loved to argue politics. First thing in the morning, he would start a discussion about something in the Post . You were never unclear as to Mike’s opinion thereon, nor did you have any chance to change that opinion! The death of a family member at any age is devastating. But no amount of sorrow will bring the deceased back. The way we keep the person alive is in our minds, in our hearts, in the things we recollect and the stories we tell. That should be our tribute to Mike Baum.
So, I just want to end this by saying - Mike, we miss you; we love you, you left us a lot of good things to recall; and we know where you are - yes, we know you’re up there reading the Torah and checking for typos!
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We are very sad that Mike’s illness took such a devastating turn. The memorial service was a wonderful testimony to hint. It so well captured his steadfast character, wry humor and focused determination. We will miss him.
Edie & David Tatel
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Mike was a wonderful man - great tax lawyer and warm friend. We will miss him greatly I could always count on Mike and his people to do great lawyering for me when I was in the Government. More than that, he was a thoughtful friend, always concerned for doing the right thing. We will miss him, but we are better people for having known and learned from him.
Sheldon S. Cohen
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Mary and I share your sorrow and loss at this time. I have wonderful memories of working together with Mike and just being together with the wonderful people at Justice. Fortunately, Mike and I got to see each other occasionally at court. He was a brilliant lawyer and a very fine person.
Fred B. Ugast, Senior Judge
Superior Court, D.C..----------------------
Mike Baum: A Mentsch
Herbert N. BellerMike Baum was a very special human being - in a word, he was a Mentsch.
Leo Rosten, in his book “Hooray For Yiddish,” defines a “Mentsch” as “an upright, honorable, decent person . . . Someone of consequence; someone to emulate; (someone) of noble character . . . (and someone who is) totally trustworthy.” A person does not deserve to be called a mentsch, Rosten warns, simply by reason of “wealth, status, success, fame or popularity.” Rather, “the key is character: rectitude, responsibility, decorum, (and) generosity of spirit.”
Mike fit this definition in every respect. He managed to live a full and vibrant life both simply and with modesty. Although his academic and professional accomplishments were extraordinary, he always resisted the urge to toot his own horn. He never failed to deal with others in a straightforward and fair manner - and no matter what the context, his concern for doing the “right thing” always came through.
My own relationship with Mike dates back to 1979, when he retired from the Justice Department and moved to private practice with Caplin & Drysdale. Mike had other attractive options at the time - including a possible judgeship. He was one of the most respected tax litigators in the country I remember how very pleased the firm was when he decided to join us.
Not long after his arrival, the IRS dug in its heels on a client matter that I was handling, leaving litigation as the only option. We were attempting to obtain tax-exempt status for a non-profit organization that had been formed to provide malpractice coverage to Pennsylvania Hospitals, virtually all of which were, at the time, unable to obtain policies from commercial carriers. The case raised novel issues and was tailor-made for Mike’s involvement. Over the next two years we spent countless hours together preparing for battle - including several long road tips during which we interviewed potential witnesses at hospitals throughout Pennsylvania, stayed at motels that Triple-A had never heard of, and ate at some of the worst restaurants imaginable.
The case was ultimately resolved on a basis very favorable to our client. But for me, the outcome was truly secondary to the value of the experience. For I had received a lifetime’s worth of education from a seasoned lawyer and a superb teacher; and in the process, Mike and I had forged a strong personal bond and friendship that flourished for two decades.
Many of you have no doubt read “Tuesdays With Morrie,” Mitch Albom’s moving account of visits with his college professor and mentor who was succumbing to ALS disease. I read that book before Mike learned that he had cancer. Nonetheless, it caused me to reflect upon how much I treasured my relationship with Mike, and how much I looked forward to seeing and talking with this man who was more than 25 years my senior - whether to hear about his and Bea’s latest travels; to learn about his adventures as a volunteer mediator; to seek his always wise counsel on a delicate legal issue; to gently tease him about the vintage or width of his neckties; or to politely endure his new jokes (most of which I had already heard from my mother, but didn’t have the heart to tell him).
Just a couple of weeks ago I ran into Judge David Tatel, who’s known Mike and Bea for a long time. We talked about the marvelous public service contributions that Mike had made in recent years through his dispute resolution work for the D.C. Courts and the fact that lawyers like Mike Baum are
sadly becoming a rare breed.With Mike’s passing, the legal community has surely lost a shining star. But the special human qualities that Mike so generously and joyfully shared with family, friends and colleagues will just as surely live on. A true mentsch is never forgotten.
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I am writing to extend to you on behalf of the Tax Division and myself our very deepest sympathy. Paula Junghans, the Division’s Acting Assistant Attorney General, who is attending the United States Attorney’s Conference in Colorado this week, has asked me to convey her own sincere regret.
Mike made so many friends during his more than 20 years with the Division, many of whom are still here. Many other Tax Division employees know of Mike through his fine reputation or from meeting him at tax functions. All who have spoken of him to me have mentioned what an extremely fine attorney and person he was and how he continued his support for the Tax Division long after he left his position as Deputy Assistant Attorney General. I know first hand that he had a wealth of knowledge about tax litigation and the Division which he passed along with style and great wit.
Claire Fallon
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Office of the Attorney General
Washington, D.C.August 7, 1979
Myron C. Baum, Esquire
3609 Littledale Road
Kensington, Maryland 20795Dear Mike:
As the last of a long series of Attorneys General with whom you served in the Department, I would like to recognize your enormous contribution to our work and to the people of the United States. Throughout your tenure with the Department, your performance has measured up to the highest standards of professional government service. Your work in the Tax Division over the last twenty-two years has not only demonstrated your great capacity for dealing with the most complicated technical questions of the tax law but also your skill as an administrator and a leader of other lawyers. It is a great pleasure for me to bestow upon you the Attorney General's Medal in recognition of your outstanding accomplishments and the debt of gratitude all of us owe you.
Yours sincerely,
Griffin B. Bell
Attorney General----------------------
Myron Baum: Mediator
Nancy Stanley, Mediation Director,
Federal Courts in the District of ColumbiaFor the last thirteen years of his life, Mike Baum was a volunteer mediator and arbitrator for the local and federal courts in the District of Columbia.
Most of you, I’m sure, know what an arbitrator is--sort of a mini-judge. But some of you may not know what a mediator is, and mediating for the courts was Mike’s real love. A mediator, in the court context, is someone who tries to help litigants resolve their differences without proceeding through the entire litigation process. A mediator is a peace-maker. Mike Baum was one of the very first lawyers in the District of Columbia to become a “court-annexed” volunteer mediator, and he was one of the finest. Over the last decade or more, he mediated literally hundreds of cases: for the D.C. Superior Court, the United States Court of Appeals for the D.C. Circuit and the U. S. District Court.
I got to know Mike when he started to mediate cases in the federal system in 1989. He was God’s gift to a court ADR administrator for two important reasons. First, he was a terrific mediator. And second, he was available, always willing to take a case.Let me tell you first about the qualities that made Mike such a superb mediator. To begin with he was very smart, so he commanded the instant respect of the litigants he worked with. He was fair, and gave the appearance of being fair-also important in a mediator. And he was low-key: someone who could loosen up the parties by telling a joke, relaxing them and getting them to focus on solving the problem at hand, leaving behind their determination to fight it out in court.
But Mike was a special mediator for a second reason: He was an ardent, enthusiastic supporter of the process, and, as I’ve already said, he was always ready to take a case. He hardly ever turned me down when I would call to ask him to take another one; most often I think he had four or five cases in the hopper at the same time.
He and Mrs. Baum were in the habit of taking a yearly vacation in Florida. I used to dread that time, because I knew Mike would be out of my reach for three or four weeks. After a while, though, I shamelessly started calling him to persuade him to take a case even upon the eve of his departure: would he make just a couple of phone calls before he left and perhaps be available by phone while he was away, I would ask. This worked well for me, Mike always fell in with this plan-and ended up giving us much more of his time, while ostensibly “on vacation” in Florida, than any of us had a right to expect.
Why did Mike let himself be used in this way? The simple truth of it is that he loved mediating cases-and he loved talking about mediating his cases. This made for a frustrating situation, because mediation is a confidential process. One of the basic ground rules is that the mediator can’t discuss his cases with people outside the process. This must have been very hard on Mike, but I can’t say I regret the rule, because this is the reason I came to know him so well. He would call me after a mediation meeting, knowing that, as the courts’ administrator, I was one of the few people he could talk to about his cases.
So we became friends. Mike would call - to talk about one of his successes - to strategize about the cases he was still working on - to exclaim over the behaviors of the lawyers he was dealing with - to tell a joke or two.
He had the same kind of close, collegial relationship with Mike Terry, also in my office. And he had the same kind of relationship with Karen Lightnam, the ADR administrator in the Superior Court, on whose behalf I also speak today. Karen reminded me, when we spoke a few days ago, that Mike began his mediating career in the small claims court. And she added that, even after he joined the mediation roster in the U.S. Court of Appeals, he continued to handle cases in small claims. That was one of the wonderful things about him, she said. To Mike Baum, “the little cases mattered as much as the big cases.”
All had equal weight for him. “All were important.” I am honored to pay tribute to a man who was a close professional colleague and a dear friend. We will miss him.
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I wanted to write simply to say that Mike was a lovely man. His hallmark was kindness. When I was a starting associate, he would take the time to say hello, share a story and generally make me feel welcome. I cannot tell you how much I appreciated it. I know I did not have the lifelong connection to Mike that so many people described eloquently at his memorial service, but his kindness meant a great deal to me nevertheless, The example of decency toward anyone is something I try to follow, not as successfully as he did, but I am inspired all the same.
Cathy Livingston
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As one who worked with Mike from the early 1960’s at Justice through much of the rest of his career, I know very well that he was a truly . great lawyer. More than that, he was a warm, kind, truly good human being. His passing leaves a great void for all of US who knew him well.
Tom Troyer
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Reminiscing about Mike
Peter NaganI feel privileged this morning to have the opportunity to contribute some of my reminiscences about Mike Baum and his long life, so well lived. I was one of Mike’s newer friends. We met a mere 49 years ago, introduced by Gloria, shortly before she and I were married. Indeed, Gloria, Bea and Mike were friends for eight years before I arrived on the scene. Playing catch-up in those five decades, I came to know him well, to respect him and to love him.
But I don’t measure our friendship by the length of our acquaintance alone. He was easy to be with, warm and giving. I knew that I could call on him for anything, including free tax advice, which he gave generously, though forever warning me that it was worth exactly what I was paying.
Over the years, I discovered that I was not the only one who had enormous respect for him, as you will have gathered from those who preceded me here. He had a gift for friendship, for making and keeping friends. I felt lucky, privileged, when he shared with me those closest to him, some of you who are here this morning.. .people who knew and treasured him, some even longer than I. Many of you have become close friends of Gloria and myself, a gift for which I will always be grateful to him and to Bea.
During the half century of our close friendship, I learned a lot about Mike. He was one of the smartest people I knew, knowledgeable about many things, especially the law and tax law in particular. Those of you who worked with him know that more than I. He was in law school in the latter days of the Depression while holding down a full-time day job. He would be so tired after school and work that he had to study standing up, to keep from falling asleep. For all that, he graduated first in his class!
He loved a good joke, even if it was at the expense of the law and lawyers-as long as it wasn’t truly offensive to the profession he loved.. He was an incorrigible punster. He would seem to be listening thoughtfully during a conversation, leading you to expect him to come out with a serious, insightful, even profound comment. Instead, you would hear a pun on something you just said. I rarely gave him the satisfaction of laughing out loud-because I didn’t want to encourage him-though some of his inspirations were quite funny. Others? They could make you groan. Mike, along with Bea, was a wonderful traveling companion on the many trips we took together. He was curious about the people we met, their cultures and what their countries had to offer. He was something of a gourmet, eager to try the various cuisines, which led to some memorable meals.
Speaking of traveling, Mike was a fine photographer, as many of you know from his slides and the framed blow-ups that hang on the walls of the house. He was so good in fact that, after our first trip together, I no longer brought my camera along. I was happy to cadge his discards, which were better than my best shots .
Mike was a great tinkerer, too. For relaxation, he built TV sets. Gloria recalls that, when baby-sitting for Andy, she saw her first TV show on the first set Mike ever made. He was a loving and caring husband, father-and grandfather, too-and a devoted son. During his boys’ early years, Gloria tells me, he loved to pitch in with the bathing, diapering and feeding, something that, frankly, I would never have believed if the source of the information were not so reliable. More recently, where Jessie and Callie were concerned, he was more likely to build things with them, invoking the grandfather’s privilege of skipping the more onerous duties. As he told Bob the other day, his great regret was that he would not see them grow up.
Mike was not one to wear his emotions on his sleeve, and bragging would have gagged him, but he had enormous pride in the academic and intellectual accomplishments of his sons. And, though he never talked about it, we know that he did much to make life comfortable for his parents during their retirement years.
As you all know, Mike was a man of the greatest integrity. He was strong-willed, hard-headed and committed to doing what he thought was right. This may seem trite, but he could never give less than his best and could never countenance cutting comers. I remember teasing him on one of our trips abroad, by saying after purchasing, say, a fisherman’s cap or leather wallet: “I’m going to say that you told me that it’s okay to deduct these items as business expenses.” Even though he knew I was kidding, he would lecture me sternly, saying that being honest on one’s tax returns was no laughing matter.
Mike was devoted to his work. Doing his part to preserve the integrity and efficiency of the Tax Code was important and worth all the effort he could contribute. He could have gone into more lucrative private practice earlier in his career, but chose to extend his stay at Justice to keep on doing good.
During the half century that I knew him, Mike may have advanced in years. But he remained vigorous and sharp and didn’t seem to grow old. It’s our great and sorrowful loss that he was defeated in a battle that he deserved to win.
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More Selections from Letters to Bea and the Family From Friends and Colleagues
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In January 1962, Mike Baum, as Chief of a Trial Section in Justice’s Tax Division, was recruiting attorneys to staff the new Fort Worth field office. I applied and shortly thereafter went to Fort Worth.
This started a most rewarding professional relationship for me and a close personal one as well. After three years in Fort Worth, Mike asked me to return to Washington to become his Assistant Chief. Though Beverly had strong personal and family ties in Texas, I accepted and we never regretted it.
Over 17-years we worked closely. I found that, as an attorney, he had many outstanding qualities. He was smart and confident. He was superb as an advocate, both orally and with the written word. He was a wonderful teacher and a meticulous and talented reviewer. He always was supportive
of his staff.One of his amazing attributes was his ability to quickly review complex legal pleadings and briefs and make changes and additions that vastly improved the product. Often in reviewing an attorney’s work he would read a paragraph, think for a moment and say “Is this what you are trying to say?” and then provide wording that captured the attorney’s intent and stated it very concisely and convincingly. The result: a much improved document every time. I was so conscious of this ability that even after I became a supervisor, not subject to review, I sought his help in my more difficult cases. He never failed me.
Another notable quality: his ability to read a complex tax statute, seeming to defy understanding, and explain its meaning. Many an attorney, including myself, entered his office in a quandary and left enlightened and confident.
Despite his strong work ethic, Mike always found the time to deal with his colleagues on a personal basis. He took interest in his attorneys’ families and their well being. In my case he knew my children by name and always inquired of their progress. He was intensely proud of his own family. He often spoke of you, Bea, with great admiration. He took immense pride in relating the many accomplishments of Andrew and Robert. When Mike retired from Justice in 1979, the Tax Division lost one of its most dedicated and very best attorneys. With his recent passing all of us lost a truly talented, remarkable and caring person, and I lost a true friend.
Stan Krysa.
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Mike was such a joy to greet every day, and what a void he leaves for all of us here. I recall so well what a tremendous catch it was for us, some 20 years ago, convincing him that, on leaving the Justice Department, C&D would be just the right place for him. Both of us clearly made the right decision, and I hope he derived the same satisfaction we did on his joining forces with us, practicing law together. His intellectual capacity, broad experience, excellent judgment and complete integrity made him an invaluable partner and a very wise counselor.
One thing that comes to mind when I think of Mike: his very wry sense of humor. Hardly a day passed without “another one” from Mike. It started us off on exactly the right note - a good guffaw and plenty of smiles as we began our daily plunge into the complexities of the Internal Revenue Code. Somewhere among his possessions there must be “The Book of Baum’s Jokes”; but, whether there is or not, we will very much miss not having him with us to lighten our every day.
Mike also had an endless number of friends. Time and again during my travels people would stop me and ask about Mike - women and men who had been colleagues in Justice, lawyers to whom he had been supervisor and teacher, lawyers who had been on the other side of the table, lawyers who had met him at lectures or bar meetings - all indicating the highest respect and warmest feelings for him, and all eager to know how he was and what he was doing. I can’t tell you how impressed I’ve been - on occasion after occasion.
Well, dear Bea, there is so little meaningful that can be added at a time like this. But Ruth and I did want you to know of our deep affection for Mike and the great loss we feel. We hope you find solace recalling the very full life he led in longtime public service as well as in the many good friends
he attracted by his unique and very special personal qualities.Mortimer M. Caplin
Caplin & Drysdale----------------------
Although I did not work directly under Mike, he was one of my “gods” in the Tax Division. He always treated his attorneys with respect and, in return, insisted on the highest ethical conduct from them. In this regard, he was truly a lawyer’s lawyer. The legal profession and I will sorely miss him.
Carleton D. Powell
Special Trial Judge
U. S. Tax Court.----------------------
Mike was so special to so many of us who worked under him at the Tax Division. It hardly seems possible that it’s been thirty years since I first encountered the warmth and caring and support of Mike. I was really “green” as were practically all of those he nurtured. I had occasion to speak with Jack Townsend and Flem deGraffenried over the weekend. We enjoyed sharing with each other how much Mike meant to each of us.
I know that it must comfort you to realize how many lives Mike touched. He was mentor to me and to many at Justice.
Leonard Van Slyke
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I worked at Caplin & Drysdale with Mike from 1985 to 1995. I will always remember him as the man who befriended all of the young lawyers, who had time for everyone, and a story for every occasion.
Beth Kaufman
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Mike was one of the “best” people I ever met, and deserved the best from life. If I was being reviewed by him; some of the “best” would come out. Some of my fondest memories are from my days at Justice working for Mike. Not only was he a good teacher, a good boss, he was also a good friend, and I am grateful for the experience.
Thad Williams
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Mike was one of my favorite people. I remember when I first started in the appellate Section, he would stop by on his way to a staff meeting. He was so friendly, even to a new secretary. I immediately liked him. Over the years he was the one person who kept me on my toes proofreading everything thoroughly. Especially anything that I knew would go across his desk.
After he retired, I always looked forward to Tax Division events that included alumni. I knew I would go down to the Great Hall and see his smiling face and the twinkle in his eye, ready to either hear or tell a good story.
Those events will never be the same for me. I know I will miss him a lot. He was a wonderful person and I will always thank God that he touched my life.
Cecilia A. Sqarlata
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I was very sorry to learn of Mike’s death. He was a truly wonderful person and a legend at the Tax Division. Mike was beloved by his many friends; I count it a privilege to have known him.
Shirley Peterson