IN MEMORIAM.

LOUIS V. NIGRO, an associate member of the Los Angeles Chapter, died March 5 at the age of 71. In 1971-1972, Mr. Nigro served as President of the Los Angeles Chapter. Mr. Nigro was Tax Counsel for General Dynamics/Convair in San Diego until his retirement after 35 years of service. During his career he served as Director of Cal-Tex. Mr. Nigro received is B.A. degree from St. Mary's College and his LL.B. from the University of California at Berkeley.

GORDON V. ROGERS, an associate member, died on March 10 at the age of 69. He was formerly the Chief Tax Counsel for Kaiser Aluminum and Chemical Corporation in Oakland, California. Mr. Rogers was a graduate of the University of Portland and the Northwestern School of Law at Lewis and Clark College in Portland.

HERB STEIN, a member and upcoming Treasurer of the Florida Chapter, died on May 19. He was 63. Mr. Stein was Manager of Tax Audits...