In memoriam.

WALTER L. McCOMBS of the Chicago Chapter died May 1. Mr. McCombs was the Divisional Vice President, International Taxes for Abbott Laboratories. He served in the Air Force from 1964 to 1968. Mr. McCombs received a B.A. degree with honors from Kent State University in 1971, an M.B.A. from Ohio State University in 1973, a J.D. from Cleveland State University in 1976, and an LL.M. (in Tax) from New York University in 1997. In addition to his membership in TE1, Mr. McCombs also belonged to the American Bar Association Tax Division and the International Fiscal Association. He was 59...