IN MEMORIAM.

Joseph F. Jennings 1924-1999

Joseph F. Jennings, who during a distinguished career in the corporate taxation field served TEI as New York Chapter president, Region II Vice President, and State and Local Tax Committee chair, died June 8 at the age of 75. Upon retirement in 1985 after nearly 40 years with Squibb Corporation, Mr. Jennings was awarded TEI's President's Award for "outstanding advice, counsel, and service to the Institute."

Mr. Jennings, who earned his bachelor's degree in accounting and taxation from Pace University in 1956, joined TEI in 1971. He served as president of the New York Chapter from 1978-1979, and chaired the Institute's State and Local Tax Committee from 1980-1982. It was during his chairmanship of the committee that Mr. Jennings was responsible for restructuring the State and Local Tax Course.

In 1983-1984, Mr. Jennings served as Region II Vice President and was a member of the Institute's Executive Committee. He retired in 1985.

"Nearly two decades and some 2,000 students later," said TEI President Lester D. Ezrati, "Joe's hand can still be seen in the State and Local Tax Course. To this day, it continues to operate on the fundamental model he developed, and the mock hearing he instituted is not only a highlight of the course, but one of the single most informative and entertaining components of TEI's entire continuing education program. It's rare that an individual can make such a positive contribution to his profession. TEI and the tax community are fortunate to have been the recipients of Joe's tireless efforts and remarkable talents."

According to Executive Director Michael J. Murphy, "Joe Jennings' contributions to TEI and the tax field will continue to be felt well into the new millennium. Joe was responsible for drawing many outstanding tax professionals into active participation in TEI, and, still, 15 years after Joe's retirement, many of the people he recruited are making key contributions to the Institute. It's a legacy to be proud of."