CHIEF JUDGE COHEN: "And if you are asking that question on my opponent's behalf, I object. But if you are asking it on my behalf, I withdraw it."

[Laughter.]

CHIEF JUDGE COHEN: We will certainly miss Judge Tannenwald, but we will have our good remembrances.

With that, this special session of the United States Tax Court is concluded.

THE CLERK: All rise.

[Whereupon, at 3:44 p.m., the special session concluded.]

Los Angeles, California

March 16, 1999

Judge Joel Gerber

JUDGE GERBER: We pause in the conduct of the March 15, 1999, Los Angeles Trial Session to remember our recently departed friend and colleague, Judge Theodore Tannenwald, Jr.

Not long ago, I encountered a colleague in the Tax Court building who sorrowfully lamented: "Ted is gone."

Commiserating, I recounted numerous urges to stop in Ted's office for one of our chats, and my anguished feeling upon realizing that I could no longer enjoy the privilege of Ted Tannenwald's counsel and company. Somberly withdrawing to my chambers, I paused to reminisce.

It was 1965 when Theodore Tannenwald, Jr., became the Tax Court's soon-to-be-celebrated Judge Tannenwald. It was that very same year that I was to begin calling him "Your Honor" in my new role as a fresh-from-law-school Government trial lawyer, representing the Internal Revenue Service.

Not long after his appointment, Judge Tannenwald came to Boston, Massachusetts, to conduct a trial session. As a neophyte trial lawyer, I had an intense appetite to digest any information available about the person who was to judge me and my client.

Beyond information that he was an extremely capable tax lawyer from a well-known New York law firm, little else was available.

In a state of high anxiety I attended the first day of the session, hoping and praying that I would not become the first presenter, or victim.

I watched intensely as Judge Tannenwald, without hesitation, ascended to the bench at a deliberate pace. He was well prepared, and I was awed by his intellect, enthusiasm, and efficiency in carrying out judicial duties with certainty and dispatch.

Although he seemed to have an unlimited amount of intellect, it became apparent that his patience was not unlimited.

Judge Tannenwald's patience seemed to evaporate when lawyers appeared unprepared for his knowledgeable, perceptive, and probing questions. He did not graciously "suffer fools".

As a result, I spent the next 24 hours becoming better prepared, and maybe even a little overprepared. Under the pressure of the moment, and the extra effort expended, I felt somewhat annoyed.

But in time I came to appreciate that clients were better represented by well-prepared well-prepared lawyers when Judge Tannenwald was coming to town.

During one trial I witnessed, Judge Tannenwald engaged in a heated exchange with one of the attorneys. I was not surprised that the Judge came out on top of the exchange.

After a verbal pommeling, the lawyers were directed into Judge Tannenwald's chambers, and I imagined that the worst was yet to come for those lawyers.

To my surprise, the lawyers returned to the courtroom with a more relaxed disposition. It was explained to me that, in chambers, Judge Tannenwald had been personable, sensitive, and understanding.

I was to hear similar stories retold countless times, and I also experienced his personable and engaging demeanor at professional and social occasions. Judge Tannenwald's tough, but personable, style served him and the administration of justice well.

For the next 34 years my impressions of Ted Tannenwald were reinforced, and it was my good fortune for our personal relationship to prosper and expand into a close friendship.

In 1984 I was privileged to become Ted's colleague. He and his lifelong partner and wife, Pete, went out of their way to welcome my wife, Judi, and me into the Tax Court family.

Judi and I enjoy a richer and closer relationship together because of our friendship with Ted and Pete Tannenwald, and we will always have difficulty saying one name without the other.

I fondly remember 15 years of discussions and debates in our offices. There were innumerable complex factual scenarios and sinewy legal dilemmas.

Occasionally, while I was explaining a problem, Ted's eyes would slowly close, and I would think that he had slid into an ethereal haze.

Sometimes, even before my explanation concluded, Ted would erupt from his restful repose into a fountain of ideas and solutions.

Each time I studied his approaches, analyzed his reasoning, and I was amazed by his capacity, and I continually learned from him.

I felt special and privileged to be Ted's friend, colleague, and student. Over time, with some amount of jealousy, I came to learn that many people had the same or similar feelings, each believing that he or she was one of the select and privileged few.

Ted went out of his way to seek out people, to make them feel special, and, ultimately, everyone he touched learned something and was a better person from the relationship.

I was privileged to share in a portion of Ted Tannenwald's career and life. Each of us has been touched by, and learned from, Ted Tannenwald.

In the broader scheme of things, Ted Tannenwald's opinions, speeches, and contributions as a citizen, public servant, lawyer, Judge, Chief Judge, professor, and active participant in bar activities provided an immense legacy.

Our system of taxation, the United States Tax Court, and each of us are the repository of his teachings. We possess those benefits and ideas to use and to pass on to others.

So if anyone should again suggest to me that "Ted is gone", I will respond: "Don't you believe it!"

We now recognize Special Trial Judge Nameroff.

JUDGE NAMEROFF: Thank you, Judge Gerber. In 1986, when I was appointed a Special Trial Judge, United States

Tax Court, I was asked whom I wanted to swear me in. I had no hesitation. I asked that Ted Tannenwald be the person to swear me in.

Prior to 1986, Judge Tannenwald had a very profound effect on my career, both as a trial attorney for the Internal Revenue Service and as a supervisor.

I had appeared before him many times as trial counsel, and on his several trips to Cincinnati, in regard to his relationship with the Hebrew Union College, I met with him, and I think, even in those brief moments, we developed a special friendship. It was my privilege and my honor to have Ted

swear me in.

What I'd like to do this morning is just to relate several anecdotes which demonstrate my view of Ted Tannenwald, his ability, his sense of humor, and his warmth.

I remember a calendar back in 1969. I was representing the respondent, and it was a very complex net worth case. As usual, the parties filed trial memoranda before the trial. Counsel for the petitioner in this particular case filed, I recall, somewhere between 25 and 30 pages of trial memoranda, replete with schedules and legal analysis.

At calendar call Judge Tannenwald started asking the petitioner's counsel extremely detailed questions about matters that were raised in the petitioner's trial memorandum, including questions regarding the detailed numbers in the various schedules. It was as if he had spent the last 6 months going over that particular trial memorandum.

I was, indeed, shocked and impressed at the same time. I was just hoping that he wasn't going to get to my trial memorandum-and fortunately he didn't.

During the trial the petitioners were attempting to have admitted a cash-flow chart because the case involved some 25 years of analysis.

They brought in a witness from Switzerland who has supposed to be an expert witness in accounting. After the witness was sworn in, I rose and stipulated that we recognized that witness as an expert witness.

Judge Tannenwald thanked me. Counsel for the petitioner thanked me but then said to the Judge: "Your Honor, I appreciate Mr. Nameroff's stipulation as to the expertise of this witness, but you really have to hear the credentials of this witness. It won't take but a few moments."

And Judge Tannenwald looked at him and said: "But he's already stipulated that the man's an expert."

"Yes, Your Honor, but you really have to hear this man's credentials", replied petitioner's counsel. Judge Tannenwald said: "Very well, but keep it short." And he swung around in his chair and faced the back wall.

And for the next 15 minutes this witness was engaged in a litany of his credentials-and I have to admit, extremely impressive credentials. He was probably the leading expert in accounting in all of Europe.

But when he was finally finished and submitted the witness as an expert witness, Judge Tannenwald swerved around in his chair and said: "I'm no more impressed now than I was when Mr. Nameroff stipulated to his expertise. Let's get on with the trial."

I think that brought a laugh to everyone in the courtroom, except for the petitioner's counsel.

As a footnote, that expert witness testified at length, but the basic idea of his testimony was that certain schedules were added correctly.

As a second footnote, I'm very pleased that I won that case. And now, as a final, small anecdote the first time that my young daughter, age 5, came into the courtroom to see what daddy was doing, Judge Tannenwald was on the bench.

And at the conclusion of the trial, my daughter Bethwithout telling anybody-just raced up to the front of the courtroom, and jumped on Judge Tannenwald's lap and gave him a kiss.

And Judge Tannenwald, very calmly and very warmly thanked her and was very pleased, and was not upset at all. And as far as memories are concerned, that's one that really sticks out in my mind.

Thank you very much.

JUDGE GERBER: Thank you, Judge Nameroff. And that concludes our memorial remembrance of Judge Tannenwald.