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Michael died on 1/5/08. The New York Times Death Notice for Michael is:
MICHAEL I. SALTZMAN
SALTZMAN--Michael I., of NYC, age 67, died in the early hours of Saturday, January 5th, 2008 with his wife of 34 years, Sandra Gabrilove Saltzman by his side at the Mt. Sinai Hospital. Son of Frances of Lake Worth, FL who survives him and the late Edward H. Saltzman. Survived as well by his loving brother Alan and his wife Joane, his beloved niece Lauren, his beloved sister-in-law Dr. Janice Gabrilove and her husband Michael Dirzulaitis, his adored and adoring nephews Mark and Matthew and his beloved and loving fatherin-law Dr. J. Lester Gabrilove. Service Tuesday, January 8th, 11:30am at Frank E. Campbell, 1076 Madison Ave at 81st St. Family will receive friends at Frank E. Cambell on Monday, January 7, 6-8pm.
Published in the New York Times on 1/6/2008.Scott was named in The Washingtonian Magazine's September 1998 list of top 40 lawyers under 40.
Millie's husband, Hubert Margolies, passed away on 2/11/04. The notice said that that "anyone wishing to make a contribution in Hugh's honor could contribute to the Columbia University School of Law." Any alumnus wishing contact information for Millie should contact Jack Townsend.
By email dated 8/22/05, Mary Abate of DOJ Tax advised as follows:
The attachment (a memo from Assistant AG O'Connor) announces that Millie Seidman will be receiving the Mary C. Lawton Lifetime Service Award at the 53d annual Attorney General's awards ceremony on August 31. The memo briefly describes the award and Millie's accomplishments over her 50 years with the division.
Also of note: Millie plans to retire on October 31, and we are now in the process of planning the party, scheduled for October 21 at 3:30 in the Great Hall. I'll let you know the details as soon as they are firm.
The attachment may be reviewed or downloaded here.
Sellers died on 7/14/95. John Murray submitted the following information and tribute:
Mannie Sellers died of congestive heart failure on July 14, 1997. He was 92 years of age and had been in good health until just before his passing. Mannie served in the Tax Division from 1934 through 1977 in various positions, including Special Assistant to the AAG and as Deputy AAG. Mannie suggested the GOOD NEIGHBOR FUND for any memorial contributions, c/o PLYMOUTH HARBOR, 700 John Ringling Boulevard, Sarasota, FL 34236. Anyone wishing to express person condolences is welcome to call Mannie’s grandson, MIKE SELLERS, at 803/725-8571.
On Mannie’s Passing
submitted by John MurrayMannie Sellers was one of my two "mentors" within the Tax Division -- the other is Mike Baum who still labors in the legal vineyard. Mannie persuaded me to return to the Division after I had made a couple of career changes that were not the best for me. Returning to the Division and working with people of Mannie’s caliber was the best one could as for.
Mannie was your classic gentlemen and scholar. His deliberate style and thoughtful pauses during settlement negotiations often caused taxpayers’ representatives to improve their offer without Mannie saying anything! He could be gruff when necessary -- as I witnessed once when a "bigshot" taxpayer demanded to see Mannie immediately, without an appointment, because "I pay your salary." Those were the last words out of that man’s mouth, as Mannie blistered him all the way out of the building.
Mannie truly loved the Tax Division and even in retirement he relished its successes and lamented its failure. Those of us who saw him in Sarasota over the years, such as Mike Baum, Dan Dinan, and others, were always queried as to what was happening in the Division.
Mannie led a good and full life. He will be missed and long-remembered by a legion of his Tax Division friends.
Carr Ferguson sent the following on 7/29/97:
Thanks for John's news about Mannie and his remembranceof him. Mannie came to the Division while my father was there. After some other assigments, Mannie joined the "Criminal Compromise" Section, whose lawyers had the dual responsibilities of reviewing recommendations for prosecution or for settlement of civil cases. Dad (same name as mine - I'm a "Jr.,") and Mannie were good friends - and traded defensive intelligence about some of the real pranksters in the Division. John mentions that Mannie could be gruff. Yes, rarely, but, as John says, he was constitutionally a gentle man, one word or two. In the early '30's, "gruff" meant Andie Sharpe, long-time head of the Trial Section (there was only one,) Fred "Pop" Rita (to distinguish him from son George,) and other rough-and-ready trial lawyers, who came over to the Tax Division from the Bureau of Internal Revenue after President Roosevelt signed a general executive order re-establishing the Attorney General's responsibility for defending the United States in the federal courts. The Bureau previously had used their own lawyers to defend refund suits against collectors or the US under the Tucker Act. They were headquartered in Washington and had a long tradition of climbing aboard pullmans with a previously unopened administrative file, a bottle of bourbon and a yellow pad, preparing their case as they rolled along to whatever US District Attorney's office had called them to be "Special Assistant to the Attorney General," pro hac vice. They brought those traditions and their spittoons to the Tax Division in, I think, 1933. They also brought a tradition of sometimes outrageous practical jokes - usually aimed at seemingly mild, naive youngsters like Mannie, Fran LeSourde, Lee (NOT his imposing big brother Paul) Jackson, Trav Thompson - and Dad, among others.
Pop Rita told me once of a trick played on Trav, I think it was, when he first went to New Orleans to argue in the old Fifth Circuit. A Tax Division lawyer from the Big Easy told Trav he'd asked his "sister" to take him to dinner while he was in town and arranged for a Rampart Street professional to play the part, then her own part after dinner. Trav returned with a worried look, to the hilarity of all in on the plot, and finally consulted Mannie on whether and how he should break the news to her "brother" that she just did not seem to be, well, a lady, any more.
Mannie's habits of careful preparation and 360-degree vision must have been formed early in his long career in the Tax Division and for good reason. Those pauses John mentioned could be just as effective in perusing a dubious offer dragged home by inexperienced young trial lawyers a couple of decades later. I know. Jerry Fink told me early on that if I wanted to get a settlement through, I should be sure to"save a little for Mannie."
Good advice.
Carr
Seidman, Millie
Shapiro, chief of the Civil Trial Section Southern Region since 1979, has announced his retirement as of the end of the year 2000.
The following is from a Business Wire Release on 10/26/04:
HEADLINE: Prominent Banking Counsel Michael D. Shepard Joins Commerce Bank
DATELINE: CHERRY HILL, N.J. Oct. 26, 2004
BODY:
Commerce Bancorp Inc. (NYSE:CBH) announced today that Michael D. Shepard, a banking regulatory expert, has joined Commerce as a Senior Vice President.
Shepard will head the company's Bank Secrecy Act unit.
Shepard, a former partner with the law firm Blank Rome L.L.P. in Philadelphia, Pa., specialized in a wide range of banking compliance, internal corporate investigation and banking litigation matters for more than a decade. He has written numerous articles and lectured frequently on anti-money laundering and related topics.
Shepard also was a federal prosecutor with the U.S. Department of Justice's Tax Division where he prosecuted criminal tax, money laundering and related white-collar crimes. As part of his duties, he was the Tax Division's liaison attorney to the Los Angeles-Nevada Organized Crime Drug Enforcement Task Force.
"Michael Shepard is an excellent addition to our management team, and he will provide us with extremely valuable bank regulatory and compliance expertise," said Commerce Bank Senior Vice President of Risk Management David Wojcik.
The following obituary is from the Denver Post of 11/29/02
SHEPHERD, JAMES FREDERIC James Frederic Shepherd of Denver passed away on November 23, 2002. He was born in Denver on February 8, 1931, the son of C.F. and Mabel Shepherd. He was preceded in death by his sister Shirley Shepherd Buell. He grew up in Park Hill and graduated from East High School in 1948. He attended Dartmouth College and then the University of Denver, where he earned his law degree in 1953. He married Margaret Joanne Crotchett, also of Denver, on February 14, 1953. He began his career as a tax attorney in Chicago, Illinois, later moving to Dubuque, Iowa, and Casper, Wyoming. In the 1960 presidential campaign, he served as the chairman of Citizens for Kennedy in Wyoming. After President Kennedy's election, he went to Washington D.C. as a special assistant to Attorney General Robert F. Kennedy. He spent most of the next two decades working as a trial attorney in the Tax Division of the U.S. Department of Justice. He returned to Denver in 1993, living in Windsor Gardens. He is survived by four children; John F. Shepherd of Denver, Stephen R. Shepherd of California, Deborah Orth of Nathrop, Colorado, and Carolyn Gorham of West Virgina. He also had 10 grandchildren and one great-grandchild. His memorial service will be held Saturday, November 30, 2002 at 11 a.m., St. Thomas Episcopal Church, 2201 Dexter St., Denver. In lieu of flowers, contributions may be made to the University of Denver College of Law, 7039 E. 18th Ave., Denver 80220, Attn: Jessica Mellow.
Vickie has joined KPMG Peat Marwick, L.L.P. to work in the tax litigation area. Vickie was with IRS District Counsel and, of course, prior to that had worked for the Tax Division. Click here for her new address information.
Shine passed away on December 10, 1997. The following is his obituary from the Palm Beach Post:
S. Walter Shine, age 77, passed away on December 10, 1997. Walter graduated from City College of New York with honorary membership in Beta Gamma Sigma. He earned his law degree from Georgetown Law School. He was admitted to the Bar of the District of Columbia, The United States Supreme Court, ten U.S. District Courts of Appeal and The U.S. Tax Court and was an Attorney in the Tax Division Department Of Justice. Following private practice, he co-founded 'Toys R Us'.
He was a life-long supporter of the American Civil Liberties Union and a charter member of the Washington Chapter. As Chairman of the American Jewish Congress Committee on Law and Social Order, Walter wrote the briefs and made the oral argument in the Case that stopped restaurant discrimination against negroes in Washington. As a member of GASP, he was a primary advocate for the enforcement of non-smoking at the Palm Beach Gardens Mall Food Court.
He was author and publisher of three vast bibliographies on the works of John D. MacDonald. Walter was an avid boater and for 25 years loved cruising the beautiful Bahamian waters in 'Stedda Work' with his wife, Jean. A private memorial service will be held in the Islands.
Walter is survived by his loving wife, Jean; sister, Lucille Marsh; three children; Carolyn, Doug and Frank Shine; and grandchildren: Tyler and Michael Shine.Kind remembrances via donations to Planned Parenthood, 5312 Broadway, West Palm Beach, Florida or ACLU, New York, New York.
Bill Shraberg died 8/29/05. Dick Mitchell sent the following obituary from a local newspaper:
William Leonard Shraberg
William Leonard Shraberg, born November 19, 1943, died August 29, 2005 in Pass Christian, MS. Bill perished in his beloved home overlooking the Gulf during Hurricane Katrina. He was born and grew up in Lexington, Kentucky.
He was preceded in death by his parents, Hyman and Bess Shraberg; and his sister, Nancy Shraberg Marx.
He is survived by his brother, David Shraberg M.D. of Lexington, KY; nieces and nephews, Judy and Brian Bernardi (Robert and Natalie) of Louisville, KY, Ginger Marx and Katie Bain (Jacob) of Louisville, KY, Zachary, Aaron, Elizabeth and Sarah Shraberg, all of Lexington, KY, and Joshua Shraberg of New Orleans, LA.
Bill graduated from Henry Clay High School and the University of Rochester with a Bachelor of Arts Degree. Following two years of service with the US Army in Berlin, he was honorably discharged and then obtained a Masters Degree in Education from Memphis State University. He then obtained a Juris Doctrine from the UK College of Law, where he was a member of the Law Review. He then served for many years as an Administrative Law Judge for the US Department of Hearings and Appeals until his retirement to Pass Christian.
Bill will be remembered as an accomplished classical pianist and organist, as well as his love for reading writing and composing. In addition to his many letters to the local Sun Herald, he delighted for many years providing services as the church organist for the First Presbyterian Church in Bay St. Louis, MS.
He will be missed by many friends and family whose lives he has touched. Memorial Services will be held at a later date. Donations in his honor are encouraged for the Gulf Coast survivors of Hurricane Katrina. Honorary pallbearers are John King of Lexington, KY, Bill and Analyn Knobles of Meridian, MS, Louis Byron of New Orleans, LA, and Ronald O. and Vicki A. Sullivan of Albuquerque, NM.
Riemann Memorial Funeral Home, Hwy. 49 N, Orange Grove is in charge of the arrangements.
Silbert has been named one of Washington's 50 best lawyers by the Washingtonian Magazine (February 1997). The accolade read:
MANY OF THE GREAT DEFENSE LAWYERS have sold out to the big corporate firms, but not Earl Silbert. He was the post-Watergate-era US Attorney in Washington and lasted until he was replaced by his deputy, Carl Rauh, midway through the Carter administration.
Silbert, 60, is still held in a state somewhere between reverence and awe by his colleagues, many of whom worked for and under Silbert during his 19 years as one of the nation's top prosecutors, thanks in large part to his Watergate prosecutions. "We call him the godfather," says one colleague. "Brilliant and quietly self-effacing," another describes him.
Lately Silbert has worked on the defense of Lon Horiuchi, the FBI agent who shot the wife of white-separatist leader Randy Weaver in the Ruby Ridge incident. Like Brendan Sullivan, Silbert is often called by law firms in trouble.
In April 2002, Washingtonian Magazine named Earl among Washington's 75 best lawyers. The write-up on Earl is:
Piper Marbury Rudnick & Wolfe
HOW DOES A LAWYER KNOW HE'S HIGHLY VALUED?
WHEN THE guy in the most trouble in the world calls him. Not many people were surprised when Kenneth Lay, former chairman of Houston's Enron Corporation, dialed the number of Earl Silbert, for 40 years a mentor and guru to most of Washington's top criminal lawyers. He is still remembered as the finest person to serve as US Attorney here.
Unlike the caricature of the defense attorney, he is modest, polite, and self-effacing. In one of his most high-profile defenses, Silbert and partner Adam Hoffinger won the acquittal of FBI agent Lon Horiuchi, accused of the 1992 shooting at Ruby Ridge. He once helped a member of the Washington Capitals hockey team avoid prison sentences after their arrest for an alleged rape. Other famous clients have included former White House chief of staff Erskine Bowles and Indonesian businessman James Riady. Bowles was distraught when he got dragged into the Whitewater investigation; when it was over he said of his attorney, "I'd follow him anywhere."
Gene Silverman and his family (wife and children) died on the TWA flight 800. The following are tributes to Gene and his family that alumni have submitted.
Elliot Kajan remembers Gene and his family
The following article was submitted by Elliot Kajan on Gene Silverman and his family, who perished in the recent TWA crash. July 29, 1996
Gene Silverman, his wife Etta, and his two daughters, Candice and Jamie, perished on TWA Flight 800. Gene, who was 54, was a principal with the firm of De Castro, West and Chodorow for over 22 years, specializing in civil and criminal tax controversy matters. He received his undergraduate degree at Temple University in 1963 and his law degree from Villanova in 1966. Gene began his government career as an attorney with the Office of the Chief Counsel, Legislation and Regulations Division, during 1967 and 1968. Thereafter, in 1969 Gene joined Justice as an attorney with Refund Trial Section 3 under Jerry Fink where he enjoyed many successes. In 1972, Gene moved to Los Angeles where he joined the Tax Division of the U.S. Attorney’s Office. He was there through 1974 and was equally successful. Gene then went on to serve on the Commissioner’s Advisory Group from 1992 to 1994. For the past two years, Gene was the coordinator for the UCLA Tax Controversy Institute and had been a speaker or panel member for many educational and professional organizations involving tax controversy programs.
Those of us who were touched by Gene cannot express the profound sorrow we have experienced at his loss and the loss of his family in this horrific tragedy. Gene was always a believer that the glass is always at least half full. His always present sense of humor, coupled with profound concepts of morality and zest for life, made him a very special man. Gene’s ability to resolve issues by the use of keen technical ability as well as an understanding of his adversaries always made him a winner. Gene will be missed by us all.
Larry Ross Remembers Gene
Despite his success, associates describe Silverman as never having lost the common touch. “His style of friendship was not a martini lunch,” said Silverman’s partner of 22 years, Jerome Rabow. “It was his family getting together with your family.” Rabow added “every friend was a client, and every client was a friend.”
The impact of this tragedy is perhaps best signified by the message on the company’s answering machine the day following the accident:
“...the office is closed today due to the tragic deaths yesterday of Gene Silverman and his family, who were passengers on TWA Flight 800. We share a deep regret and sense of loss with those who loved Gene and his family.”
Jane Bergner Remembers Gene and his family
Gene was surely a wonderful person. Those of us who had the good fortune to know him can attest to that. Those of us who did not have that good fortune can certainly get the sense of it from the fact that so many have said so many wonderful things about him. Gene’s personality was reflected in his family. Jane Bergner wrote a wonderful tribute to Gene and included the following about his family who also died in this tragic incident.
Etta, 53, the only girl in a family of six children, was born and raised in Maryland. Following her graduation from Suitland High School, she began working in the office of Assistant Attorney General Shiro Kashiwa, DOJ’s Land and Natural Resources Division. Etta and Gene met while working for the DOJ and were married in 1971. She was a devoted wife, mother, daughter and friend. Though independent and busy with many personal endeavors, she was very involved in her family’s lives and activities as well. An energetic and vigorous supporter of USC, Westlake School for Girls and the Steven S. Wise Temple, she was a willing volunteer, ready to provide assistance as needed. The warmth, love and caring she exuded, along with her fun-loving nature, were hallmarks of Etta’s life, setting an example others strive to emulate.
Candace, 22, was a beautiful, loving and sensitive young woman. Having recently graduated with honors from USC, earning degrees in English and Psychology, she was recognized by many as a gifted writer. Candace was a member of Alpha Chi Omega and, with her outgoing, vivacious, and friendly personality, was looking forward to pursuing a career in Public Relations.
Jamie, 15, pretty, bright and enchanting, was filled with excitement and love. She looked forward to beginning her sophomore year at Steven S. Wise High School and was already counting the days in eager anticipation of obtaining her driver’s license. An avid and talented swimmer and softball player, Jamie enjoyed participating and competing in both activities
Silverman, a Criminal Section Alum, was recently named as a top rising litigator in an article titled “The Next Generation of Killer Litigators: 15 Rising Stars You Won’t Want to Oppose in Court,” Illinois Legal Times, January 1996.
Barbara Nicastro advised that Morris Silverstein died on 6/23/98. John Murray sent the following from the Washington Post of 6/26/98:
On Tuesday, June 23, 1998, at his home in Arlington, VA. Beloved husband of Marie E. Froio; loving father of Jon Silverstein, Lauren Silverstein Cohn and Joseph Froio-Silverstein. Funeral services will be held at noon Friday, June 26, 1998 at [Funeral Home and Cemetery Omitted]. Contributions may be made to the Lombardi Cancer Center at the Georgetown Medical Center, 3800 Reservoir Rd., NW, Washington, DC 20007
John also sent the following also from the Post:
Morris B. Silverstein, 56 a federal lawyer who had served as deputy inspector general of the Veterans Administration and as a Justice Department trial attorney, died of colon cancer June 23 at home in Arlington.
From 1991 until he retired early in June, Mr. Silverstein was a lawyer specializing in professional liability matters for the Federal Deposit Insurance Corporation. In this capacity, he supervised investigations and litigations of multimillion dollar actions against directors and officers of failed banks, security, brokerage and bonding companies.
Earlier, he directed the Justice Department's defense procurement fraud unit, screening investigations and reviewing prosecution against defense contractors for fraud. He helped develop the Defense Department's voluntary disclosure program in the mid-1980s, which resulted in defense contractors' voluntarily turning over more than $125 million to the U.S. Government
He also participated in the investigations and prosecutions of overseas bribery by U.S. corporations.
He was born in Philadelphia, graduated cum laude from Temple University and received a law degree from Stanford University. * * *
Smail is still practicing in Sacramento , and his wife, Lee, still manages his office. They spend their spare time at Sea Ranch, along the coast of Northern California (submitted by Carr Ferguson).
The Washington Post on 3/24/2001 reported the following:
Edward Samuel Smith, 81, a senior judge in the U.S. Court of Appeals for the Federal Circuit who was a high-level official in the Justice Department during the Kennedy administration, died March 22 in a hospital in Birmingham after a stroke. He lived in Pell City, Ala.
He joined the Justice Department in 1961 as trial section chief in its tax division. In 1962 and 1963, he served as deputy assistant attorney general for civil rights. He then practiced law in Baltimore before being appointed in 1978 to the U.S. Court of Claims, which became part of the federal circuit in 1982.
Judge Smith took senior judge status and moved to Alabama in 1989. He maintained chambers in Birmingham and continued to hear federal cases until his death. He also had taught at the law schools of Samford University in Alabama and the University of Alabama in Tuscaloosa.Over the years, he served as chairman of the tax section of the Maryland Bar Association and as tax litigation committee chairman of the American Bar Association's litigation section.
Judge Smith was a past president of the St. Andrews Society of Washington and a member of the Society of the Cincinnati, the Chevy Chase Club, and the Metropolitan and Lawyers clubs of Washington.
He was the co-author of a 1971 biography of Revolutionary War officer William Pullen and had written another book on World War II. He also had written and published poetry.
Judge Smith, a Birmingham native, was a 1941 English graduate of the University of Virginia and a 1947 graduate of its law school. During World War II, he served as a gunnery officer in ships in the Atlantic, Pacific and Mediterranean.
He came to Washington in 1947 and joined the law firm of Blair, Korner, Doyle & Appel. He specialized in probate and tax law and in renegotiation matters before joining the Justice Department.His wife of 49 years, Innes Comer Smith, died in 1991.
Survivors include a son, retired Navy Lt. Cmdr. Edward S. Smith Jr. of Birmingham; a daughter, Innes Comer Smith Richards of Navarre, Fla.; a brother, Velpoe, of Annapolis; two granddaughters; and two great-grandchildren.
John Murray advises that Ed Snyder retired a couple of weeks ago (this is posted on 7/27/98). Ed overlapped most of alumni members tenure in the Tax Division. Those wishing to write Ed may do so at his home address which may be found by clicking here.
David Soares has been elected District Attorney for Albany County, New York. The following is from the Albany Times Union on 6/22/05:
ALBANY - Six months after taking office, Albany County District Attorney David Soares rolled out his promised public integrity unit, a bureau of prosecutors who will investigate white-collar crimes and elected officials.
First on the list is a case of absentee ballot fraud that rocked a special county legislative primary last year.
The new bureau also will focus on the interplay between public officials, private real estate development and the lobbying community. It will report directly to Soares."Issues of who you are and who you know will no longer factor into the process," Soares said. "No one is above the law."
Christopher Baynes, a veteran Drug Unit chief, will staff the unit, along with Linda Griggs, a former claims investigator with the state Insurance Department.
Samuel Spitzberg, a former U.S. Army Judge Advocate General captain, a special assistant U.S. attorney and senior associate for both Pricewaterhouse Coopers and Deloitte & Touche, will join them.
Soares said his goal is to add two other prosecutors and an investigator in the future. He said he hoped a series of new grants would help pay the positions.
Laura Conley O'Hanlon, a veteran attorney, has been hired to work in the Appeals Unit but will assist in public integrity, as needed, Soares said.
The cum laude graduate of Albany Law School has worked for the state Tax Commission and in the Tax Division of the U.S. Department of Justice.
Unveiling the Public Integrity Unit makes good on a promise to provide one system of justice for everyone, Soares said.
Although the state attorney general's office already operates a public integrity unit, its focus is statewide, Soares said. His will be local.
"It's time for us to step up and assume our responsibility," Soares said. "(In the past,) this office has not prosecuted those cases as aggressively as it could have. I am going to do that."
The list of pending white-collar criminal actions awaiting prosecution includes the case of David W. Stephenson, an emer gency room physician who was recently arrested and charged with the illegal sale of prescription drugs over the Internet.
Soares said other pending investigations have been prompted by a number of leads provided by state Comptroller Alan Hevesi.
Bob Solomon e-mailed that he retired and that his new address is as followsas follows: effective December 1, 1998, my new address and telephone number are Robert Solomon, 130 Prospect Avenue, Sausalito, CA 94965, (415) 332-3647. E-mail is capt_usnr@msn.com
Copyright 2006 The New Mexican
The Santa Fe New Mexican (New Mexico)
February 25, 2006 Saturday
SECTION: OBITUARIES; Pg. C-2
LENGTH: 2814 words
HEADLINE: FUNERAL SERVICES AND MEMORIALS
BODY:
* * * *
JOSEPH A. SOMMER Age 83, died on February 22, 2006. A resident of Santa Fe since 1953, Joe was born and raised in Portsmouth, OH, the son of Aloysius and Freda Sommer. His father died when Joe was 9, leaving his mother to raise and educate Joe and his four siblings: Madeline, Dorothy, Teresa and James during the Great Depression. Joe was a devout and practicing Catholic his whole life. Joe attended St. Mary's Parochial School, graduating as valedictorian in 1940, earning a full scholarship to Xavier University. He graduated from Xavier in 1943, summa cum laude, and again was awarded a full scholarship to Catholic University where he earned his law degree in 1946. While working for the U.S. Attorney's office in Washington D.C., Joe attended Georgetown University and received his L.L.M. in 1951. Joe practiced law for 59 years. As an Assistant U.S. Attorney, he worked for the Department of Justice from 1948 to 1951. He became Special Assistant to the U. S. Attorney in the Tax Division, Civil Trial Section from 1951 to 1953. During those years he traveled throughout the United States trying tax cases, developing his skills as a trial and as a tax lawyer. In 1953, his law school classmate, Thomas F. McKenna, invited Joe to Santa Fe. Joe never left. He developed his private law practice, co-founding McKenna & Sommer, now known as Sommer, Udall, Hardwick, Ahern & Hyatt. He enjoyed a long and distinguished career. One of New Mexico's first tax attorneys and one of the State's premier trial attorneys, he was an eloquent speaker with a mastery of the English language, history and literature and an extraordinary insight into people. Joe tried innumerable cases throughout northern New Mexico in state and federal courts, while simultaneously developing a tax, business, real estate and estate planning practice. Joe especially enjoyed mentoring young lawyers in his firm throughout his legal career. His achievements were recognized by his colleagues in 1991 when he received the President's Award for Exceptional Service by the Bar Association of the First Judicial District. One of the highlights of Joe's professional career was his oral argument before the United States Supreme Court in Rea v. U.S. at the age of 33 in which he and his client prevailed against the government. While he lived in Santa Fe, Joe volunteered in many civic, educational, legal and charitable organizations as a member, director and officer. He was a member of the Santa Fe Jaycees and its president. He was a member of the local bar association and served as president in 1961. Apart from being an exceptional lawyer and community volunteer, he was above all else a kind, generous person. During the last years of his career, Joe was especially proud of his service to his community through the Service Corps of Retired Executives (SCORE), a nonprofit association dedicated to the formation, growth and success of small business nationwide. As a member of SCORE, Joe gave countless hours providing legal advice to many small business owners here in Santa Fe. It was one of the ways he gave back to a community he dearly loved and appreciated. He loved Santa Fe and his many friends with whom he regularly socialized. An ardent reader and conservative, Joe loved to debate and discuss the political, religious and social issues of the times. He loved to travel and during his life went to many parts of the world. Most of all, Joe enjoyed and relished family. He always enjoyed being with his children and grandchildren. He valued education and could always be counted on to help provide the means for educating his five children and eight grandchildren. His strong and gentle guidance towards honesty, integrity, and fairness are part of the legacy he left his family. Joe is survived by his life partner of 24 years, Henriette Hardy, the woman he cherished and loved; his five children and their spouses/partners who survive him include: Francesca Sommer and Mark Thomas of Rensselaer, NY, Eric Sommer and Mary Marlowe, Kurt and Cheryl Sommer, Mark and Beth Sommer, and Karl and Robbie Sommer; his brother, James Sommer of Fredonia, NY; sister, Teresa Sommer of Columbus, OH and Dorothy Sommer of Portsmouth, OH, all of whom he always remained close to. Joe is also survived by eight grandchildren: Sage, Justin, Erika, Jacquelyn, Natalie, Megan, Christian and Katarina; and five nieces and nephews: Tom Sommer, Michael Sommer, Katie Elliot, Sheila Dolmas and Maura Sommer; others whom Joe considered part of his family include: Margaret Holt, his former wife and the mother of his sons; his stepdaughter, Marcia Ortiz; his former daughter-in-law, Debra Sommer-Rivera; close cousin, Rosemary Pierron, Chris Uhlemann and Henriette's daughter and son-in-law, and their children: Jessica and Tom Schafer, Tobias Schafer, Nicholas Schafer, Andrew Schafer. Joe would have wanted to thank the following caregivers who provided excellent care for him the past six months: Alisha King, Caroline Moresy, Margarita Ibarra, Rosa Ochoa, Rachel Wrangler and many others. Special thanks to his physcians: Drs. Charles Riley and Robert Bernstein and his audiologist, B.B. Ballachanda. Having successfully battled diabetes for the past 63 years, the family requests that any gifts are made in his honor, contributions be made to the American Diabetes Association, P.O .Box 1131, Fairfax, VA 22038-1131. A funeral service will be held at St. Francis Cathedral on Saturday, February 25th at 11:45 a.m. Serving as pall bearers are: Kim Udall, Michael Trujillo, Jack Hardwick, Mark Thomas, Michael Hyatt and Tom Schafer. Honorary pallbearers are: Lee Brown, Charlie Jackline, L. E. Meyer and Ralph Brutsche.
LOAD-DATE: February 25, 2006Souder established her own practice in Baltimore effective 2/1/97. She was also selected by The Daily Record as one of the "Top 100 Women" in Maryland and appointed to the Trial Courts Nominating Commission for Baltimore.
2/20/06's Tax Prof Blog reports the death of Janet Spragens. I include the complete report:
Death of Janet Spragens
I am very sorry to bring you the news that Janet Spragens (American) died last night at the too-young age of 62. I will bring you more details as they become available. In the meantime, I am reprinting portions of last month's TaxProf Blog post on Janet's receipt of the ABA Tax Section's 2006 Pro Bono Award:
Spragens founded one of the earliest and most successful low-income taxpayer clinics in the country in 1990 -- the Federal Tax Clinic at American University s Washington College of Law -- and has served as its director since that time. Her work includes training and supervising law students representing low-income taxpayers in federal and state tax controversies often heard before the Tax Court, and teaching tax law classes. Spragens has been on the forefront of issues involving the rights of underserved taxpayers, and her testimony before the National Commission on Restructuring the Internal Revenue Service in 1997 was widely considered to be instrumental in achieving federal funding for non-profit low-income taxpayer clinics.
Janet Spragens has been a mentor to many lawyers, such as me, who have been inspired and influenced by her considerable commitment to the pro bono community and to the welfare of low-income taxpayers, said Les Book, professor of law and director of the Federal Tax Clinic at the Villanova University School of Law. Her influence in the area of tax law will long be felt by those Americans who need it most and by those of us in the profession who have been guided by her work. She is truly a pioneer in the field of legal representation for low income taxpayers.
Spragens began her legal career as a clerk for D.C. Federal District Court Judge Oliver Gasch, and then as an attorney with the Appellate Section of the Justice Department Tax Division. In 1973, she joined the faculty at the American University Washington College of Law, and has been a tax professor there since that time. Her many outside activities have included visiting professorships at Northwestern University, the University of San Diego, and law schools in Israel, Chile and China. She has served as executive director of the American Tax Policy Institute (1996-2001), and has long been active in the American Bar Association Section of Taxation, as a member of the council, and former chair, of the section s Low Income Taxpayer and Teaching Taxation committees.
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Also from the Tax Prof Blog on 2/21/06, this posting:
Obituary of Janet Spragens: "Extraordinary Advocate Who Changed Face of Tax Clinical Education"
Following up on our post yesterday on the untimely death of Janet Spragens: the Washington College of Law at American University has posted Janet's obituary:
Janet R. Spragens, 62, professor of law at American University Washington College of Law, passed away in her Washington, D.C. home on Sunday, Feb., 19, after an extended battle with cancer.
Professor Spragens joined the faculty of the Washington College of Law in the fall of 1973. In 1990, she founded the Federal Tax Clinic, which the ABA Tax Section has called one of the earliest and most successful low-income taxpayer clinics in the country. She was director of that clinic since its inception.
Prof. Spragens was on the forefront of issues involving the rights of underserved taxpayers, and her testimony before the National Commission on Restructuring the Internal Revenue Service in 1997 is widely considered to have been instrumental in achieving federal funding for non-profit low-income taxpayer clinics. In 2006, she was given the ABA Section on Taxation's Pro Bono Award for her work on behalf of low-income tax payers. This award recognizes her immense contributions to the field of clinical legal education and the importance of her work on behalf of underserved tax payers. Her work included training and supervising law students who represent low-income taxpayers in federal and state tax controversies before the Tax Court, and teaching tax law classes.
From 1996 to 2001, she served as executive director of the American Tax Policy Institute, and she was active in the ABA Section of Taxation, as a member of the council, and former chair, of the section's Low-Income Taxpayer and Teaching Taxation committees. Prof. Spragens was also director of WCL's Israel Program and was visiting professor of law at University of Haifa Faculty of Law in 2000 where she taught tax law.
She held expertise in income taxation, federal personal income tax, federal corporate income tax and federal tax policy. She was executive director of the American Tax Policy Institute since 1996, and a member of the council for the ABA Section on Taxation since 1999. In 1997, she served as an expert witness for the Department of Justice; she served as a consultant to the Department of Labor on a study on the taxation of human capital; and as a consultant to the Department of the Treasury on fundamental tax reform. Throughout her career, Prof. Spragens was called upon to offer expert testimony before various government agencies and IRS committees and boards.
She authored Tax Aspects of Forming and Operating Closely Held Corporations (Shepard's/McGraw-Hill, 1992, 1993) and co-authored How You Can Get the Most From the New Tax Law (Bantam, 1981). She also authored many journal and law review articles in IRS modernization, tax reform, tax clinics in law schools, the savings and loan industry and other tax-related issues. She has been quoted extensively in the Washington Post, Legal Times, National Law Journal, the ABA's Tax Lawyer and others.
Prior to joining the faculty of WCL, Prof. Spragens clerked for D.C. Federal District Court Judge Oliver Gasch, and then was an attorney with the Appellate Section of the Justice Department's Tax Division. She has served as visiting professor at Northwestern University, University of San Diego, and law schools in Israel, Chile and China.
Prof. Spragens received her B.A. from Wellesley College in 1964, and her J.D. from George Washington University National Law Center in 1968.
She is survived by a daughter Robin Spragens Trapanier of Washington, D.C.; a daughter Lee Spragens of Los Angeles; her mother Sophie R. Altman of D.C., two sisters, Susan Altman of D.C. and Nancy Altman of Bethesda, and a brother, Robert Altman of Potomac.Prof. Spragens, who devoted much of her professional life to WCL, was regarded by faculty, students and staff as a warm and supportive colleague, a tireless mentor and an extraordinary advocate whose contributions changed the face of legal education tax clinics in America.
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From Carr Ferguson on 2/21/06:
What a shame. Janet was a fine person and an excellent lawyer. As a teacher, advocate and generous friend of so many of us, she was an inspiration. Her accomplishments for low income taxpayers are legendary, her optimism, energy and enthusiasm for her cause taking the ABA Tax Section far beyond what it might otherwise have attempted in the area. We are much in her debt.
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From Jane Edmisten re Funeral Arrangements
To: Jack Townsend
CC:
BCC:
From: "mjme"
Re: Janet Spragens Funeral Information
Date: 2/21/2006 10:49AMJack, the funeral for Janet will be at Washington Hebrew Congregation at Massachusetts and McComb Street NW at 10:30 on Thursday; the family will receive at home (Janet's home) 2901 Garfield Street NW beginning at 6:00 p.m. Also, Jack, if you would send out a mass e-mail and let people know that they can log in at www.legacy.com and plug in Janet Spragens and there they can write tributes, anecdotes, condolences, and the like. Her name may not be in the system before tomorrow, and if they try and do not find her they should just try again. We thought this would be nice for the children to have. Thanks so much for this website. It is a godsend in these difficult situations. I hope you are well and that you will call me when you are in town. Jane
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From the Washington Post on 2/22/06
Washington Post
February 22, 2006 Wednesday
Final Edition
SECTION: Metro; B05
LENGTH: 681 words
HEADLINE: Janet Spragens, 62;
Law Professor Set Up Tax Clinic to Aid Poor
BYLINE: Joe Holley, Washington Post Staff WriterJanet R. Spragens, 62, a tax professor at American University's Washington College of Law and the founder of the nation's first tax clinic for low-income taxpayers, died Feb. 19 of cancer at her home in the District.
Ms. Spragens joined the faculty of the Washington College of Law in fall 1973 and founded the Federal Tax Clinic in 1990. Its purpose is to provide third-year law students the opportunity to learn by doing instead of just reading legal theory and to provide assistance to people who frequently are not served well by the legal system.
"Janet came to realize that the tax system is a place where low- and moderate-income taxpayers don't have the resources to protect themselves," said Andy Pike, an associate dean at the law school.
The clinic's clients have included cabdrivers, single working mothers, travel agents, construction workers, retirees, high school teachers, household workers and others who find themselves caught up in the complexity of the nation's administrative and judicial systems. As Ms. Spragens told a House committee in 2001, many are non-English speakers who are frightened and confused. The clinic charges no fees for its services.
Since the clinic was founded, participation in it has been "standing-room only," said its supervising attorney, Nancy Abramowitz, referring both to students and clients. The program's success has spawned others at law schools across the nation.
Born in Washington into a family of lawyers, Ms. Spragens considered becoming a teacher before deciding to pursue a career as a lawyer who taught. She received a bachelor's degree from Wellesley College in 1964 and a master's degree in education from Northwestern University in 1965. She received a law degree from George Washington University Law School in 1968.
As a student teacher during her year at Northwestern, she taught future Sen. Hillary Rodham Clinton (D-N.Y.), then a high school senior. In her memoir, "Living History," Clinton credits Ms. Spragens with urging her to broaden her horizons by leaving the Midwest and attending college in the East. Like Ms. Spragens, Clinton chose Wellesley.
During her third year of law school, Ms. Spragens served as a clerk to U.S. District Judge Oliver Gasch. She was an attorney with the appellate section of the Justice Department's tax division before joining the faculty of the Washington College of Law in 1973. At the time, she was the only female member of the full-time faculty.
Federal funding for the tax clinic, thanks to Ms. Spragens' efforts, came about almost accidentally. Testifying in 1997 before the National Commission on Restructuring the Internal Revenue Service, she was asked what could be done to alleviate tax problems confronting the working poor.
"She said, somewhat offhandedly, just provide funds to create more clinics for the provision of services to this needy population across the country," Abramowitz noted. "The rest is history."
Ms. Spragens also was concerned about unethical tax preparers who prey on low-income taxpayers and about the complexities of the earned income tax credit, which is designed to help the working poor. "They are just overwhelmed by the complexity," she told The Washington Post in 2001.
Ms. Spragens served as executive director of the American Tax Policy Institute from 1996 to 2001, was a member of the council for the American Bar Association section on taxation since 1999 and had chaired the section's low-income taxpayer and teaching taxation committees. She was director of the Israel program at the Washington College of Law and was visiting professor of law at the University of Haifa Faculty of Law in 2000.
For her work on behalf of low-income taxpayers, she received the 2006 ABA Section on Taxation Pro Bono Award.
Her marriage to Jeffrey Spragens ended in divorce.
Survivors include two daughters, Robin Spragens Trepanier of Washington and Lee Spragens of Los Angeles; her mother, Sophie B. Altman of Washington; two sisters, Susan Altman of Washington and Nancy Altman of Bethesda; and a brother, Robert Altman of Potomac.
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From Tax Notes Today (2/22/06)
Janet Spragens, Dedicated Low-Income Taxpayer Advocate, Dies
by Sheryl StrattonJanet R. Spragens, 62, professor of law at American University Washington College of Law, passed away in her Washington home on February 19, after an extended battle with cancer.
Date: Feb. 22, 2006Janet R. Spragens, 62, professor of law at American University Washington College of Law, passed away in her Washington home on February 19 after an extended battle with cancer.
The recent recipient of the American Bar Association Section of Taxation's Pro Bono Award, Spragens was known as a pioneer in the field of protecting the rights of low-income taxpayers. She founded in 1990 and then directed one of the earliest and most successful federal low-income taxpayer clinics at American University's Washington College of Law, where she taught for over 32 years.Friend of the Disenfranchised
"Watching Janet be Janet was like watching a virtuoso in action," said National Taxpayer Advocate Nina Olson, Spragens's long- time friend. Spragens could testify, teach, advocate, and persuade -- all with intelligence, humor, and joie de vivre -- and all without artifice, Olson said. Not only could Spragens talk with people from all walks of life about their tax problems, but she had the unique ability to make these issues "real" to policymakers of all political persuasions, Olson said. "Taxpayers -- and I -- have lost a good friend."
The recent ABA tax section award recognized Spragens's immense contributions to the field of clinical legal education and the importance of her work on behalf of underserved taxpayers. In addition to teaching tax law classes, she trained and supervised law students who represent low-income taxpayers in federal and state tax controversies before the Tax Court. Her testimony before the National Commission on Restructuring the Internal Revenue Service in 1997 is widely considered to have been instrumental in achieving federal funding for nonprofit low-income taxpayer clinics.When someone mentions "tax clinic," the picture that comes to the mind of Peter J. Panuthos, Tax Court chief special trial judge, is Spragens appearing before the Tax Court with young law students. She had a "wonderful calming smile" and would attempt to put her student clinicians at ease as they made their first appearances before the court, he said.
Spragens understood clearly the balance of serving the educational needs of students and the societal needs of low-income taxpayers, Judge Panuthos said: "Professor Spragens was an advocate for the right of low-income taxpayers to receive professional assistance in disputes with the Internal Revenue Service well before this became accepted by the ABA and other institutions." She was a forceful advocate for change when she believed institutions did not serve the community, he said, adding that "Janet's dedication, insight, and perseverance will be sorely missed."Spragens's successful efforts at ensuring federal funding for legal representation in tax matters for the working poor made her a pioneer, observed Leslie Book, professor of law and director of the federal tax clinic at Villanova University School of Law. Her work touched and will continue to touch thousands of people in ways that are both far-reaching and immediate, he said.
"Janet was the rare academic who not only criticized, but who offered solutions," said Book. She was among an even rarer group who had the wherewithal, persistence, and skills to help Congress legislate and help the IRS implement those solutions, Book noted.
"Her work is an inspiration, and a reminder to us all of our obligations to work for the public good, in many forms and with much impact," he said.
Spragens was regarded by faculty, students, and staff at American University as a warm and supportive colleague, a tireless mentor, and an extraordinary advocate whose contributions changed the face of legal education tax clinics in America, according to an obituary posted on American University's Web site.
Career Highlights
Spragens was executive director of the American Tax Policy Institute from 1996 to 2001 and was active in the ABA tax section as a member of its council and as former chair of the section's Low- Income Taxpayer and Teaching Taxation committees. Throughout her career, Spragens was called on to offer expert testimony before various government agencies and IRS committees and boards, including acting as a consultant to the Treasury Department on fundamental tax reform.
Spragens had expertise in federal income tax and tax policy, writing Tax Aspects of Forming and Operating Closely Held Corporations (Shepard's/McGraw-Hill, 1992, 1993) and coauthoring How You Can Get the Most From the New Tax Law (Bantam, 1981). She also wrote many journal and law review articles on IRS modernization, tax reform, tax clinics in law schools, the savings and loan industry, and other tax-related issues. She served as visiting professor at Northwestern University, University of San Diego, and law schools in Israel, Chile, and China.
Before joining the faculty of American University, Spragens clerked for D.C. Federal District Court Judge Oliver Gasch and was an attorney with the Appellate Section of the Justice Department's Tax Division. Spragens received her BA from Wellesley College in 1964 and her JD from George Washington University National Law Center in 1968.
She is survived by two daughters, Robin Spragens Trapanier of Washington and Lee Spragens of Los Angeles; her mother, Sophie R. Altman of Washington; two sisters, Susan Altman of Washington and Nancy Altman of Bethesda, Md.; and a brother, Robert Altman of Potomac, Md.Spragens's funeral will be on February 23 at 10:30 at the Washington Hebrew Congregation in Washington.
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From Jane Edmisten re Contributions
To: Jack
CC:
BCC:
From: "jmelaw"
Re: Janet R. Spragens Tax Clinic
Date: 2/22/2006 9:33AMJack, the Dean and Faculty of the Washington College of Law have formally named the Tax Clinic the Janet R. Spragens Tax Clinic. Anyone who wishes to honor Janet is invited to make a contribution to the Clinic. The address for the Clinic is:
Janet R. Spragens Tax Clinic
Washington College of Law
4801 Massachusetts Avenue NW
Washington, DC 20016---------------------------------
Note from JAT: I will post more information as it becomes available.
The Janet R. Spragens Memorial Symposium: Low-Income Workers and the Federal Tax System
This symposium was in honor of Janet. The written product is published in American University Law Review, vol. 56, number 5. The relevant contents are:
IN MEMORIAM
In Memory of Professor Janet R. Spragens
Nancy J. Altman
Professor Janet Spragens: In Memory of a Friend, In Celebration of an Idea
Nancy S. Abramowitz
ARTICLES
Thinking About Conflicting Gravitational Pulls LITCS: The Academy and the IRS
Nancy S. Abramowitz
Social Security and the Low-Income Worker
Nancy J. Altman
Freakonomics and the Tax Gap: An Applied Perspective
Leslie Book
Constitutional Review and Tax Law: An Analytical Framework
Yoseph Edrey
No Wealthy Parent Left Behind: An Analysis of Tax Subsidies For Higher Education
Andrew D. Pike
Welfare By Any Other Name: Tax Transfers and the EITC
Dennis J. Ventry, Jr.
Rufus died on July 16, 1999. .The following are excerpts from Rufus's obituary in the Washington Post on 7/20/99:
Mr. Stetson was in private practice and worked in the U.S. attorney's office in the 1950s. He was with Justice's tax division until the mid-1980s and then worked for Treasury Department divisions in Boston.
His marriage to Margaret Alexandra White Stetson ended in divorce. His second wife, Janette Cole Stetson, died in January.
Survivors include four children from his first marriage, Rufus Stetson III and Ethan Stetson, both of Wiscasset, Maine, Tierney Stetson of Austin and Thomas Stetson of Brunswick, Maine; three stepchildren; a brother, Edwin F. Stetson of Chevy Chase; eight grandchildren; and two great-grandchildrenBy e-mail dated 7/21/99, Mike Baum advised as follows:
Just a note to advise you that the Wash. Post item on Rufus Stetson has numerous errors. Among them are: he was not in the Tax Div. until the mid 1980s, but more probably the mid 1960s. (I was no longer in the Tax Div. in the mid 1980s and he was long gone when I left.) Also, I have no recollection of his being an Asst. U.S.Attorney in D.C.;rather,i believe he became an Assistant in Boston and may have been in Regional Counsel's office as wee., Dan Dinan may have more info if you want it.
The following is an obit from the Portland (Maine) Press Herald 0f 7/20 and I quote it virtually in full because it appears more authoritative than the Post obit (note particularly for those who might want to contact family members that the information in this article appears more accurate)
HEADLINE: RUFUS E. STETSON JR.;
GOVERNMENT LAWYER, MAINE LEGISLATOR
DATELINE: DAMARISCOTTABODY:
Rufus E. Stetson Jr., 77, a lawyer and state representative who enjoyed chess and trout fishing, died here Friday.
Following his discharge from the Navy after World War II, Mr. Stetson went into private law practice in Washington, D.C., later working with the U.S. Attorney for the District of Columbia. He was an attorney for the tax division of the Department of Justice's Litigation Section. Prior to retiring, he worked for several years as Northeast regional counsel for the U.S. Customs Service.
He moved to Maine midway through his career, said his son, Thomas Stetson, in the early 1960s while working out of the Boston office of the U.S. Customs Service.
Mr. Stetson was a two-term Republican member of the Maine House of Representatives, in a district that included Alna, Newcastle, Whitefield, Wiscasset and Damariscotta. He also served on many government committees and boards, both in Damariscotta and Newcastle.
A registered Maine Guide, Mr. Stetson enjoyed trout fishing and fly fishing, and he enjoyed guiding parties of fishermen into some of the better, more remote, fishing spots of Northern Maine.
He also loved chess, and was a member of the Lincoln County and the U.S. chess clubs. He was instrumental in developing and recruiting members into the Lincoln County club, and went out of his way to recruit students from local schools and to promote school chess competitions as a way of promoting the game.
Mr. Stetson was a member of the Wiscasset Fire Society, Lincoln County Historical Society, St. Andrew's Church in Newcastle and the Alna Lodge of Masons in Damariscotta.
During his retirement, Mr. Stetson volunteered in the coffee shop and for other duties at Miles Memorial Hospital, said his son, and he was an honorary member of the Bristol Area Lions Club.
Born in New York City, a son of Dr. Rufus E. and Irma Tierney Stetson, he graduated from Bowdoin College, Brunswick, and received his law degree from George Washington University in Washington, D.C.
During World War II, he was both an aviator and a test pilot.
His first wife, Margaret White Stetson, and his second wife, Jeanette Cole Stetson, both died previously.
Surviving are three sons, Rufus III of San Cristobal, Mexico, Thomas of Brunswick and Ethan of Wiscasset; a daughter, Anne Tierney Stetson of Austin, Texas; two stepsons, Reginald Saunders of Boca Raton, Fla., and John Saunders of Detroit; a stepdaughter, Paige Saunders of West Palm Beach, Fla.; eight grandchildren; two great-grandchildren and two step-grandchildren.
Visiting hours will be held from 6 to 8 p.m. Wednesday at Strong Funeral Home. A celebration of life will be held at 10 a.m. Thursday at St. Andrew's Church with the Rev. Stephen White officiating. Burial will be in Hillside Cemetery.By e-mail dated 7/20/99, Carr Ferguson advised as follows:
What sad news, for those of us who served with Rufus in the Tax Division in the '50's. He was as mischievous and funny as - well, as you are remembered. In a courtroom, however, he could be ferocious in defense of the fisc. His cross-examination of Sherwin (?) McDowell, a peerless Philadelphia tax lawyer and former Chair of the Tax Section of the ABA, was so severe on one occasion, that his opposing counsel criticized it as "the most vicious" attack he'd ever witnessed. Rufus lowered his eyes demurely and responded, "Thank you very much." He and Jerry Fink were behind many of the most elaborate practical jokes pulled in the office in those days, including one on John Murray, which you must ask John about. I can't think of Rufus without smiling.
Carr
By e-mail dated 7/21/99, Garry Pearson advised:
I do hope to hear from all of you concerning the exploits of Rufus in his prime. My memory contains a vast number of Rufus thoughts, many of which have helped to fashion my life in and out of court. The best advice I ever received on writing briefs was from Rufus. He explained that judges were just as lazy as the rest of us, and the last thing they wanted to do was to read the creation that we were most proud of; the type of lengthy tome that we had learned to write when we were stars for our local law reviews, and especially splattered with the Harvard method of citation. He said, the closest you can come to a comic book in your brief, the more likely the judge will agree with you.
Another original from Rufus. The three most overrated things in the world are 1. Home cooking; 2. Home fucking; 3. Harvard law school.
By e-mail dated 7/21/99, John Murray advises:
Rufus took me out on my 1st jury trial in Dec.1958 in Richmond VA. I was scared to death & Rufus insisted we spend the evening drinking & carousing w/ 2 secretaries from the US Attorneys office. We got a split verdict on the valuation issue presented,due in most part to some shenanigans Rufus pulled. The Judge promptly entered JNOV for the T/P saying there was no evidence to support the verdict. It was pure Rufus. JFM
Editorial Comment: Rufus pulled? Oh to have Rufus's side of this story.
Mark Stier died on 1/31/05. The Tax Division announcement may be reviewed by clicking here.
The Washington Post of 2/3/05 (LEXIS version) reported:
Mark Stier, 57, a lawyer with the civil tax division of the Department of Justice, died of cancer Jan. 31 at Capital Hospice in Arlington. He was a resident of McLean.
Mr. Stier served in the Southern Trial Section of the tax division for 16 years. Before that, he was in private law practice in Washington, and from 1983 to 1986, he was the editor of Tax Notes magazine.
Mr. Stier received the Department of Justice's Outstanding Attorney award in 1996 and 2004.
A native of Oakland, Calif., he lived there until age 8. His father then joined the United States Information Agency, and the family moved to Bangkok and Athens, where Mr. Stier graduated from high school. He served in the Marine Corps and was discharged in 1973.
He graduated from the University of California at Santa Cruz and received his law degree from the University of California at Berkeley in 1979. He received a master of laws in taxation from Georgetown University's law school in 1983.
Mr. Stier loved hiking in Shenandoah National Park and in his home state of California. He biked to work in Washington from his home in McLean. He also coached his sons' athletic teams.
Survivors include his wife, Cynthia Stier, and two sons, Andrew Stier and Brendan Stier, all of McLean; his parents, Victor and Audine Stier of Oakland; a sister; and three brothers.
JAT Note: I am advised that a memorial service will be held for Mark Stier on Monday, February 7 at the Rockledge Mansion, 440 Mill Street, Occoquan, Virginia (703-491-6335) from noon to 4:00 pm. Remarks are expected to begin sometime shortly after noon and that the print version of the Washington Post also indicated that contributions in Mark's memory may be made to: USPIRG, 218 D St., NE, Washington, DC 20003 - or Capital Hospice, 6565 Arlington Blvd., Suite 501, Falls Church, BA 22042.
The New York Times of 11/26/99 reported that Mr. Stinson died on 11/19/99. The following is from the NYT obituary: He was an assistant attorney general in the tax division, apparently from immediately after World War II (in which he served as an intelligence office in the Army Air Force) until 1951 when he was recruited by the predecessor to Cleary, Gottlieb, Steen & Hamilton. While with the law firm, he was a tax partner. In 1961, he changed careers, to become secretary and vice-president of National Steel Corporation in Pittsburgh. He quickly became president and chief executive, and later served concurrently as chairman of the board. He lived in Tryon, North Carolina at the time of his death. He is survived by his wife of 52 years, Betty Millsop Stinson; three sons, Thomas M., of Atlanta, Peter T., of Pittsburgh and Joel M., of Tryon; a daughter, Lauretta Stinson-Williams of Bethesda, Md.; and eight grandchildren.
According to an AP Newswire article on 2/27/04, Sullivan has been appointed by the bankruptcy court as the examiner to investigate United's plan to change retiree medical benefits for workers who retired before July 1, 2003.
Thomas D. Sykes, formerly an Assistant Chief of the Tax Division's Court of Federal Claims Section, moved to Chicago in August 2002, after almost 18 years in Washington, D.C. He joined McDermott, Will & Emery in Chicago as a partner in its Tax Department. Tom notes that he is excited about joining McDermott Will, where he will continue his practice in the tax controversy area. He reports that he and his wife, both natives of Wisconsin, are delighted to be back in the Midwest, but will miss the many wonderful friends they had in Washington. Tom and his family now reside in Lincolnshire/Lake Forest, north of Chicago.
Click here for information on how to contact him. (Posted 9/10/02)