OBITUARY

Michael Waris, tax attorney, founding member of UABA

BETHESDA, Md. - Michael Waris Jr., 82, a specialist in federal tax laws and retired partner at the Washington office of the international law firm Baker and McKenzie, died on January 9 at his home in Bethesda, Md., from complications of a stroke suffered in 1997.

Mr. Waris, the son of Ukrainian immigrants, was born in Philadelphia and grew up in Doylestown, Pa. Hard work overcame his poor childhood. He earned a bachelor of science in 1942 from the University of Pennsylvania's Wharton School of Commerce and Finance, and was cum laude graduate of the University of Pennsylvania Law School in 1944, where he was managing editor of the Law Review and member of the Order of the Coif.

He moved in 1946 from Pennsylvania to Washington, where he served as legal assistant to Chief Justice of the U.S. Tax Court, J. Edgar Murdock until 1948. He was a master of the bench of the J. Edgar Murdock American Inn of Court, a professional association of attorneys devoted to supporting excellence, civility, professionalism and ethics in the practice of tax law.

From 1948 to 1952 Mr. Waris was chief counsel of the Internal Revenue Service in New York City. In 1952 he returned to Washington, where he worked for the U.S. Treasury Department until 1962. During that time he helped develop the Internal Revenue Code of 1954, and ultimately became associate tax legislative counsel in the office of the U.S. Secretary of the Treasury.

In 1962 Mr. Waris joined Baker and McKenzie as a partner with an expertise in international tax problems, tax litigation and tax legislation. He retired from Baker and McKenzie in 1986. During that time he was also adjunct law professor at Georgetown University and lectured on tax law throughout the country, publishing numerous articles on the topic. In 1980, Mr. Waris was appointed to a national IRS watchdog committee, the Advisory Group to the Commissioner of Internal Revenue.

Mr. Waris was a founding member of the Ukrainian American Bar Association in 1977. In 1996 he was awarded the distinguished service award for his work on behalf of Ukrainian legal causes. He was an active member of the Ukrainian Catholic National Shrine of the Holy Family. He served for 24 years as chairman of both the Fund-Raising and Building committees.

Mr. Waris was a talented painter and an avid fisherman and hunter.

Mr. Waris is survived by Mary Luschyk Waris, his wife of 47 years, and by many nieces and nephews.

Copyright © The Ukrainian Weekly, January 25, 2004, No. 4, Vol. LXXII

| Home Page |