In memoriam.

• Position: Obituary

Rulon M. Briscoe, a member of the Nashville Chapter since 1990, died on July 7. A certified public accountant, he received his B.S. and Masters of Accountancy degrees from Brigham Young University. Mr. Briscoe was employed by Psychiatric Solutions, Inc., serving as Vice President, Corporate Tax.

Philip J. Downey, a member of the Chicago Chapter for more than two decades, died unexpectedly in mid-July. Both an attorney and a certified public accountant, Mr. Downey began his tax career with the Internal Revenue Service in 1973, and then worked many years as tax counsel with the Quaker Oats Company. For several years, he was president of Empire Carpeting, a Chicago area carpet and flooring retailer, but eventually returned to tax and corporate administration with Technology Solutions Company, ultimately serving as its General Counsel and Secretary. In addition to his membership in TEI, Mr. Downey was a member of the Chicago Tax Club. He was also a retired Lieutenant Colonel with the Army Reserve.

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