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good afternoon it's my pleasure to welcome you all today to today's lecture by this year's norman a sugarman tax scholar in residence patricia kane my name is jonathan adler i direct the center for business loan regulation this annual lecture is one of our programs although it predates the creation of the center the tax scholar in residence program was established by a generous gift by mr sugarman in 1976 a cleveland native norman sugarman earned both his ba and his jd from this university although i guess i should say his ba was from western reserve universities at delbert college and he graduated first in his class from the school of law in 1940 and was elected to order of the koif his distinguished career in tax law uh spanned both public and private practice he was an attorney in the office of chief counsel in the internal revenue service he later became an assistant commissioner in the irs i believe the first assistant commissioner as a member of the civil

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