In Memoriam

I first took one of Sid’s income tax updates more than 50 years ago. Even then, he was well-known and highly thought of, and his courses were very popular. Throughout the many decades that followed, and continuing into 2023, his stature never stopped growing. Sid was widely recognized and received numerous richly deserved awards for his leadership, educational skills, wisdom, articles, and many contributions to all aspects of taxation. He was an inspiration to many thousands of accountants over multiple generations—someone without parallel in the accounting profession. Equally important, he was a very, very nice person. It was always a pleasure to be in his presence.

Elliot L. Hendler, CPA, is a partner emeritus of Friedman LLP. He is a member of The CPA Journal Editorial Review Board.