Year-end thanks and farewells.

Sometimes unexpected things are the most rewarding. It could be a telephone call from a government official commending TEI's legal staff on a technical submission. It could be a participant in a recent tax course taking the time to send an email message about the exemplary support she received from TEI's continuing education staff. It could be a conversation in which a member speaks positively of the cheeriness of TEI's receptionist and the responsiveness of other members of the Institute's administrative staff. Or it could be a counterpart in another organization wishing that his association's publications could be as well-designed as TEI's. Each of these things has occurred in the past few weeks, and they leave me appreciative of our members' taking the time to let us know how we're doing ... and proud of working with the women and men whose good works yielded the comments.

I also appreciate the members who have taken the time to share their constructive criticism, including those who offered suggestions for being more timely in publishing this magazine (a shortcoming that, alas, is largely owing to my missing deadlines) and in getting it into the hands of our members, especially those outside the United States (on which, based on our experience with the last issue, we are seemingly making progress). We take all the feedback we receive quite seriously, and I encourage you to "keep those cards and letters coming."

Of all the surprises that have come my way this fall, the most rewarding was a wholly unexpected visit from a Wisconsin-based member of the Sisters of the Holy Child Jesus, who stopped by TEI's offices shortly before Thanksgiving. I spent more than an hour with Sister Carol Ann Smith--who happens to be the daughter of TEI's founder, Paul Smith. We talked both about what TEI was doing now (my doing the talking) and, more important, her recollections of TEI's birth and infancy (my doing the listening). (You may recall that Mike Boyle's column in the September-October issue quoted a letter he had received from one of Paul Smith's two sons.) Sitting not far from Paul Smith's photograph in TEI's conference room, Carol Ann talked of her father's passion for TEI, of how the dinner table was frequently shared with various and sundry "tax men" (her term, I assure you). At one point, I observed that one change in the organization over the years was that TEI's involvement in advocacy work (our "lobbying") had increased, and she replied with a twinkle in her eye, "Well, my dad just didn't call it that." She added that the key was knowing how far to push and then not pushing more.

Sister Carol Ann's most poignant comments concerned the ethical underpinnings of TEI. She talked about the obligation that her father and the other founders felt toward "upbuilding the profession" (to paraphrase the Teddy Roosevelt quotation that for years was TEI's informal credo) and to helping to nurture and train their fellow professionals. At a time when the profession itself seems under fire, it's nice to be reminded that the words "moral," "ethical," and "tax executives" can and do belong in the same sentence. Following our meeting, Carol Ann sent me an email that summarized her reaction to what has become of the organization that her father founded 61 years ago:

   It was truly amazing to me to discover how my
   dad's original vision for TEI is being carried out.
   At this time in human history, it seems that more
   than ever we need personal relationships and good
   information to help us to make good, ethical decisions.... Best
   of luck with your service there--and
   keep looking for talented women to join the efforts
   of TEI for that, too, would be in keeping with my
   dad's vision!

Sister Carol Ann also shared her memory of TEI's 13th Annual Conference, which was held at the Greenbrier in West Virginia in August 1958. It so happened that Vice President Richard Nixon was vacationing at the hotel, and some enterprising TEI leader successfully importuned the vice president to stop by the meeting room and make a few remarks to the assembled group of more than 500 tax executives. That part of the story is included in TEI's archives. What Carol Ann added was this--the image of dark-suited male Secret Service agents standing outside the women's changing room at the swimming pool, ensuring the safety of the vice president's two daughters (Julie and Tricia).

Fond Farewells

This fall two individuals of longstanding TEI ties shuffled off this mortal coil. First, Eunice Lynch, widow of Bill Lynch, who worked at TEI from 1965 until his retirement in 1983, including 12 years as Managing Director, died in mid-November. Eunice was not well known to many TEI members (her health prevented her travelling much with Bill), but those of us who knew Bill knew how devoted he was to her, and how essential her support was to his success.

The second passing was that of Saul Kass, a charter member and former president of the Kansas City Chapter. I've written about Saul in prior columns, including one from a year ago when I reported that he was still going strong at the age of 90 and quoted from a letter in which he described himself as the "perpetual" chairman of "the chapter's annual Christmas party." At this time of year, it's fitting to recall the story behind Saul's assuming that role. More than 30 years ago, Saul was a member of a chapter board of directors that had perhaps waited too long to reserve a room for the holiday party. Saul tentatively suggested that he call his country club, which might have an opening. As the story was related to me, other board members were skeptical. What made him think that his country club would not be totally booked with Christmas parties? Well, Saul replied, the fact that all its members were Jewish might have something to do with it. Whether or not the story is apocryphal, the holiday party was held at Saul's country club that year ... and for many, many years to come. And the story, apocryphal or not, humanizes TEI and helps to explain why the organization envisioned by Paul Smith continues to serve tax executives and the tax community at large.

Two departures from the Institute's ranks at the end of 2005 were less sad, for they involve retirements, not death. Earlier this fall, Jerry Steltenkamp of the Cleveland Chapter wrote:

   After 36 years, 29 as a member of TEI, I have decided
   to retire from Sherwin-Williams as of January
   6, 2006. I would like to thank you and all the others
   at TEI over the years for all of the help, encouragement,
   and information I have received.

What Jerry omits to mention is that he was a chapter president, a long-time member of the chapter board, and a stellar contributor to the Institute's State and Local Tax Committee. I got to know Jerry well when we served together on the faculty of the State and Local Tax Course, sometimes nursing our bad backs after sleeping in the dormitory beds at UCLA. I wish him well--and many restful nights of sleep--in his retirement.

The second retirement is also that of a state and local tax professional. Steve Friedlander of the Rochester Chapter called in early December to say that he, too, was retiring--in this case, after 33 years with Xerox Corporation. Steve has been a mainstay of the Rochester Chapter throughout his tenure in the Institute, served numerous terms as the chapter's representative on the Institute Board for Directors, and contributed much as a member of the Executive Committee. He also helped TEI advance the agenda of the State and Local Tax Committee for many years and, together with Jerry and other like-minded members, confirmed over and over again the importance of TEI remaining engaged on state and local tax issues.

Finally, harkening back to Paul Smith's role in building up TEI, I want to share the reminiscences of Charley Gebhardt, who served as 1967-1968 president. He recently wrote me:

   The Pittsburgh Chapter, of which I was a founder,
   was still quite young when we agreed to handle
   the Greenbrier conference. As you probably know,
   at that time, that really meant "handle" because
   Washington staff was very small. I was Program
   Chair and my wife was writing invitation letters
   to state commissioners and IRS personnel on our
   home typewriter.

   Paul Smith, at that time, was still quite paternalistic
   of his "baby" TEI.

   Paul wrote a bit of advice to the Conference Chair,
   Pat Rooney of Mine Safety--"... A requirement for
   the principal banquet attendance should be formal
   dress--we are running a 'Tiffany' type organization;
   not a 'Woolworth' type."

   Carl Schatz, Treasurer of a regional variety store
   chain, was on the Conference Committee, let's just
   call it "Variety, Inc." Carl commented, "It's a good
   thing Paul called it a 'Woolworth' type organization
   not a 'Variety, Inc.' type of organization!'

   Such were the little things in addition to the main
   things, some good, some a little trying, that made
   serving TEI such a pleasure as well as a professional
   gem, as it still is.

Corrections

The September-October issue of The Tax Executive included an article by Howard Levine entitled "Compensation Trends for In-House Tax Professionals." Owing to a production error, the same data populated two different tables. A corrected version of the article may be accessed on TEI's website.

In my column in the same issue, I misidentified the International Tax Review as a U.S.-based publication. The magazine is published in London.

We regret the errors.

May 2006 bring you, your colleagues, and your families health, happiness, and personal fulfillment.

Timothy J. McCormally

TEI Executive Director