I am sorry to bring you the news that Fred Peel, Jr., Tax Prof emeritus at Arkansas-Little Rock, died on November 10.  His long-time friend and colleague, Philip D. Oliver, wants to share his thoughts with the broader tax community:

Fred was 87 and had been in poor health for the past three years. He died in Los Gatos, California, near San Jose, and is survived by his wife Evelyn and daughter Ellen.

After being graduated from Harvard and Harvard Law, and spending the war in the OSS, Fred hit all the bases in tax — six years with the government, the final four as Staff Attorney with the Joint Committee; twenty-five years in private practice in Washington; and eleven years as a full-time faculty member, followed by several more, in Little Rock and later in Calif, on a part-time basis. He started full-time teaching at age 58, but was not ready to slide toward retirement — during his eleven years of full-time teaching, in addition to a busy writing schedule, he taught 14 different courses.

Fred was best known for his treatise on Consolidated Tax Returns (Clark Boardman Callaghan), of which he produced the first edition while still in practice and which he carried through several editions. He also wrote, in addition to many articles, Federal Income Taxation for General Practice Lawyers for the General Practice Section of the ABA, and he teamed with me to work on the first edition of a text on Tax Policy published by Foundation Press.

Fred was also a really nice guy, a pleasant and humorous conversationalist, and generally a pleasure to be around.