RONALD MORRIS

MORRIS--Ronald A. It is with great sadness that Roberts & Holland LLP mourns the death of Ronald A. Morris. Ronnie practiced tax law at Roberts & Holland for more than 60 years. He became an expert in all tax matters relating to real estate, authoring numerous articles in law reviews and tax journals and co-authoring the book Federal Taxation of Real Estate, a Guide for Advisors and Investors. He was keenly interested in the development of the tax law and he was an active member of the Tax Section of the New York State Bar Association, serving on the Executive Committee and as member at large, and authoring or co-authoring numerous reports. He served for many years on Roberts & Holland's Executive Committee, and he continued his active involvement in the firm as of counsel, following retirement as a partner. Ronnie's wise counsel was valued by his clients, his partners, and the many tax lawyers he mentored through the years. He was always available to discuss an issue with a colleague, whether Sidney Roberts, the founder of the firm, or the newest associate, just graduated from law school. He brought to every discussion his wealth of knowledge, his keen analytical skills and his practical good judgment. He never stopped being interested in tax law and he never stopped learning. We will miss his knowledge, his guidance, his support, his wit, and his kindness. We extend our deepest sympathies to Ronnie's wife Elaine, his son David and daughter-in-law Elisheva Urbas, his son Michael and daughter-in-law Willa Padgett, and his grandchildren. May his memory be a blessing.