In memoriam.

RONALD K. DEKKERT, past president of the San Francisco Chapter, died June 7. Mr. Dekkert worked on international tax matters for more than 35 years with Del Monte Corporation. Besides his involvement with TEI, the U.S. navy veteran of World War II also served on the Board of Directors of Cal-Tax, as well as the California Manufacturers Asociation and the California Taxation Streering Committee. Mr. Dekkert was 83 years old.

DAVID P. NORUM, former member of the Chicago Chapter, died July 23. Mr. Norum was the Corporate Vice President of Taxes with Sears Roebuck and Co. as well as a long-time supporter of TEI. He was 72 years old.

MARION A. YOUNGERS, past president of the Wisconsin Chapter, died August 12. Mr. Youngers was a graduate of the University of Iowa. He received his J.D. from the University of Michigan Law School in 1959. He served in the U.S. Air Force during...