[Congressional Record (Bound Edition), Volume 145 (1999), Part 15]
[Extensions of Remarks]
[Page 21162]
[From the U.S. Government Publishing Office, www.gpo.gov]



                 HONORING LARRY KATZ ON HIS RETIREMENT

                                 ______
                                 

                        HON. BENJAMIN L. CARDIN

                              of maryland

                    in the house of representatives

                      Wednesday, September 8, 1999

  Mr. CARDIN. Mr. Speaker, I rise today to laud the life and 
accomplishments of my constituent and friend, Lawrence M. Katz, who 
retires today as a partner at the Baltimore law firm of Piper and 
Marbury.
  Larry and I met at University of Maryland Law School where he 
distinguished himself as Articles Editor of the Maryland Law Review. 
After graduating from Maryland, Larry went on to complete an LL.M. 
degree in Taxation at New York University.
  Experienced in all areas of federal income taxation, Larry has taught 
and advised me personally and professionally. While Larry serves on the 
Tax Advisory Committee of the American Law Institute, he also finds 
time to advise me as part of my constituent Tax Advisory Committee that 
meets a couple of times a year to hear about what Congress is proposing 
and to advise me about the virtues and possible pitfalls of these 
decisions. I can always count on him for a concise explanation of how 
the tax laws work, as well as straight-forward, common sense advice on 
how, in a rational world, they should work.
  Larry's knowledge and expertise in the law is exceeded only by the 
remarkable range of his curiosity, interest, exceptional good judgment. 
His fascination with the workings of the political system, and the 
Congress in particular, has significant consequences for me as his 
representative and his friend. Larry regularly shares with me articles 
he has read--from various tax journals--on matters of tax policy from 
the most arcane aspects of partnerships law to the need for 
comprehensive reform of our federal tax system. His questions and 
comments on the latest legislative and political actions demonstrate an 
acute understanding of Washington--I am sure it is this understanding 
which has kept him quite happily in Baltimore all these years.
  I have been fortunate to have the benefit of Larry's legal counsel 
for the past thirty years. Even when Myrna and I vacation with Larry 
and his wife, Ann, down in Long Boat Key, I can count on Larry to bring 
his files with him--that way he gets to bill me and vacation with me at 
the same time. Before Myrna and I make vacation plans, we check with 
Larry, who serves as our amateur travel agent and photographer. Before 
we plant anything in our garden, we consult our resident 
horticulturist. Before we make any investment decisions, we check with 
our special financial adviser.
  Larry Katz is listed in The Best Lawyers in America, a designation he 
richly deserves. I am grateful to know first-hand that if they publish 
The Best Friends in America, he has earned the right to be listed in 
the first chapter. As he retires, I thank Larry Katz for being


a trusted adviser and friend and to congratulate him on a job well 
done.

                          ____________________