In memoriam.

HORACE (JOE) D. BROWN, a long-time member of the San Francisco Chapter and its 1964-1965 president died on September 8, 2005. Mr. Brown had a long and interesting life marked by many accomplishments. Born in San Francisco in 1911, he spent several summers as a seaman on cruises that took him to Hawaii, Japan, and the Philippines. While working as a "board marker," he witnessed first hand the stock market crash of 1929 at 18 years of age. He entered public accounting in 1930 and left a dozen years later when commissioned into the Army Air Corp. He retired in 1946 at the rank of major, at which time he joined the Internal Audit Division of Pacific Telephone. Mr. Brown subsequently moved into the tax area, joined TEI in 1959, and retired in 1973 as general tax accountant and manager of the Tax Department. After retirement, Mr. Brown volunteered as an accounting tutor at San Mateo College. In addition to being active in TEI, he was a 50-plus year member of San Francisco's Olympic Club, a lifetime member of Telephone Pioneers, a member of the AICPA, and an active member of the San Mateo Historical Association.

LEON L. CALVERT, III, member of the Florida Chapter, died recently. Mr. Calvert received is bachelor's degree from the University of Kentucky in 1967 and his MBA from Oklahoma City University in 1971. He was employed for 17 years in the Greenville, South Carloina office...