IN MEMORIAM.

Joseph F. Jennings 1924-1999

Joseph F. Jennings, who during a distinguished career in the corporate taxation field served TEI as New York Chapter president, Region II Vice President, and State and Local Tax Committee chair, died June 8 at the age of 75. Upon retirement in 1985 after nearly 40 years with Squibb Corporation, Mr. Jennings was awarded TEI's President's Award for "outstanding advice, counsel, and service to the Institute."

Mr. Jennings, who earned his bachelor's degree in accounting and taxation from Pace University in 1956, joined TEI in 1971. He served as president of the New York Chapter from 1978-1979, and chaired the Institute's State and Local Tax Committee from 1980-1982. It was during his chairmanship of the committee that Mr. Jennings was responsible for restructuring the State and Local Tax Course.

In 1983-1984, Mr. Jennings served as Region II Vice President and was a member of the Institute's Executive Committee. He retired in 1985.

"Nearly two decades and some 2,000 students later," said TEI President Lester D. Ezrati, "Joe's hand can still be seen in the State and Local Tax Course. To this day...