Background
Berall, Frank Stewart was born on February 10, 1929 in New York City. Son of Louis J. and Jeannette F.
Berall, Frank Stewart was born on February 10, 1929 in New York City. Son of Louis J. and Jeannette F.
Bachelor of Science, Yale University, 1950; Juris Doctor, Yale University, 1955; Master of Laws in Tax, New York University, 1959.
Commissioner v. Peska, 220 Conn, 77 (1991) (partially released power of appointment not subject to state death tax).Worked at Copp & Berall, Limited Liability Partnership (Hartford, Connecticut) specializing in Taxation, Probate, Estate and Business Planning, Trusts and Elder Law. Admitted to the bar, 1955, New New York 1957, United States. Tax Court, United States.
Court of Appeals, 2nd Circuit and United States.
District Court, Southern District of New New York 1960, Connecticut and United States.
District Court, District of Connecticut. 1961, United States. Supreme Court.
1969, United States. Claims Court.
Senior Editor, Connecticut Bar Journal, 1970. Member, Editorial Advisory Boards: Estate Planning, 1973. The Practical Tax Lawyer, 1988.
The Journal of Taxation of Estates and Trusts, 1988-1992.
Assistant Instructor in Legal Research, Yale Law School, 1954-1955. Lecturer in Estate Planning Law, University of Connecticut School of Law, 1972-1973.
Adjunct Assistant Professor, University of Hartford Graduate Tax Program, 1973-1975. Chair: Tax Section, 1969-1972.
Estates and Probate Section, 1984-1986, Connecticut Bar Association.
Member, University of Hartford Tax Institute"s Advisory Council, 1970-1982. Company-Chair, Notre Dame Estate Planning Institute, 1977. Company-Chair, Hartford Tax Institute"s Advisory Council, 1985-1994.
Special Master pre-trying state tax cases in Connecticut Superior Court, 1993.
Company-Chair for Connecticut of I.R.S. Non-Filer Program, 1993-1994. Member and Counsel to Tax Committee of the Governor"s Strike Force for Full Employment, 1971-1972.
Consultant to Governor"s Commission on Tax Reform, 1972-1973. Member: Connecticut State Tax Commissioner"s Commission, 1972-1973.
Advisory Committee on Tax Law Clarification, 1984-1990.
President, Hartford Tax Club, 1975-1976. Chair: Membership Committee, 1977-1979. Income of Estates and Trusts Committee, 1983-1985.
Committee on Economics of Tax Practice, 1987-1989.
Continuing Legal Education Committee, Taxation Section, 1992-1994. Chair: Committee on Estate Planning and Drafting, Life Insurance 1979-1985.
Task Force on Constitutionality of Tax Law, 1985-1989. Non Tax Issues in Drafting Wills and Revocable Trusts Committee, 1996.
Company-Chair, Tax Litigation and Controversy Committee, 1996, Real Property, Probate & Trust Law Section, American Bar Association.
Leader of Tax Lawyer Delegation to China, 1987. Member: Hartford County Bar Association (Chair, Liaison Committee with Internal Revenue Service, 1972-1974). International Academy of Estate and Trust Law (Member, Executive Council, 1978-1982).
American College of Trust and Estate Counsel (Regent, 1977-1983.
Chair, Estate and Gift Tax Committee, 1976-1981. Chair, Accessions Tax Committee, 1984-1988.
State Chair, 1975-1981. Member, Editorial Board, 1975-1987).
American Law Institute (Member, Tax Advisory Group, 1980-1989).
American College of Tax Counsel. Military: First lieutenant, United States. Army, 1950-1952
The firm is a specialty boutique, limiting its practice to federal and state taxation, including tax dispute resolution and tax litigation, estate and business planning and estate administration, probate, trust and elder law, estate settlement and post mortem tax planning.
Member, Editorial Advisory Boards: Estate Planning, 1973. The Practical Tax Lawyer, 1988. The Journal of Taxation of Estates and Trusts, 1988-1992.
Assistant Instructor in Legal Research, Yale Law School, 1954-1955.
Lecturer in Estate Planning Law, University of Connecticut School of Law, 1972-1973. Adjunct Assistant Professor, University of Hartford Graduate Tax Program, 1973-1975.
Chair: Tax Section, 1969-1972. Estates and Probate Section, 1984-1986, Connecticut Bar Association.
Member, University of Hartford Tax Institute"s Advisory Council, 1970-1982.
Company-Chair, Notre Dame Estate Planning Institute, 1977. Company-Chair, Hartford Tax Institute"s Advisory Council, 1985-1994. Special Master pre-trying state tax cases in Connecticut Superior Court, 1993.
Company-Chair for Connecticut of I.R.S. Non-Filer Program, 1993-1994.
Member and Counsel to Tax Committee of the Governor"s Strike Force for Full Employment, 1971-1972. Consultant to Governor"s Commission on Tax Reform, 1972-1973.
Member: Connecticut State Tax Commissioner"s Commission, 1972-1973. Advisory Committee on Tax Law Clarification, 1984-1990.
President, Hartford Tax Club, 1975-1976.
Chair: Membership Committee, 1977-1979. Income of Estates and Trusts Committee, 1983-1985. Committee on Economics of Tax Practice, 1987-1989.
Continuing Legal Education Committee, Taxation Section, 1992-1994.
Chair: Committee on Estate Planning and Drafting, Life Insurance 1979-1985. Task Force on Constitutionality of Tax Law, 1985-1989.
Non Tax Issues in Drafting Wills and Revocable Trusts Committee, 1996. Company-Chair, Tax Litigation and Controversy Committee, 1996, Real Property, Probate & Trust Law Section, American Bar Association.
Leader of Tax Lawyer Delegation to China, 1987.
Member: Hartford County Bar Association (Chair, Liaison Committee with Internal Revenue Service, 1972-1974). International Academy of Estate and Trust Law (Member, Executive Council, 1978-1982). American College of Trust and Estate Counsel (Regent, 1977-1983.
Chair, Estate and Gift Tax Committee, 1976-1981.
Chair, Accessions Tax Committee, 1984-1988. State Chair, 1975-1981.
Member, Editorial Board, 1975-1987). American Law Institute (Member, Tax Advisory Group, 1980-1989).
American College of Tax Counsel.
Military: First lieutenant, United States. Army, 1950-1952.
Married Christiana Johnson, July 5, 1958 (deceased July 1972). Children: Erik Dustin, Elissa Alexandra. Married Jenefer M. Carey, September 1, 1980.