Tax Lawyer, Vol. 59, No. 4 IN MEMORIAM 937 IN MEMORIAM SHERWIN PALMER SIMMONS On May 24, 2006, the Tax Section, the ABA, and the legal profession lost a legend. Sherwin Palmer Simmons, who dedicated much of his life to the ABA, ALI, ALI-ABA, and numerous other organizations for the betterment of the profession and the community, has died, and the world has changed forever. Those of us who had the extreme good fortune to work closely with him will carry the benefit of his training and influence to...