Background
Sarner, Leonard was born on December 4, 1916 in Philadelphia, Pennsylvania, United States.
Sarner, Leonard was born on December 4, 1916 in Philadelphia, Pennsylvania, United States.
Temple University; University of Pennsylvania (Bachelor of Arts, 1938. Bachelor of Laws, 1941).
Worked at Sarner & Associates, A Professional Corporation (Philadelphia, Pennsylvania) specializing in Corporate Law, Taxation Law, International Business Law, Estate Planning Law, Probate Law, Pension and Profit Sharing Law, Real Estate Law, Trial Law, Appellate Practice, Commercial Law. Admitted to the bar, 1942, Pennsylvania. 1945, United States. Court of Appeals, 9th Circuit.
1950, United States.
Tax Court. 1951, United States. Court of Appeals, 3rd Circuit. 1958, United States. Supreme Court.
1974, United States.
Court of Federal Claims. Order of the Coif. Author: "Organizational Problems of Small Businesses," American Law Institute, 1951. Special Assistant to the Attorney General of the United States, Tax Division, 1943-1946.
Member, Legal Staff of United States.
Tax Court, 1946-1947. Member: Philadelphia (Member, Tax Section, 1956.
Vice-Chairman, 1962-1963. Chairman, 1963-1964; Member of Council, Tax Section, 1964-1984), Pennsylvania (Member, Tax Committee, 1953) and American (Member, Tax Committee, 1956) Bar Associations.
American Law Institute.
Member, Legal Staff of United States. Tax Court, 1946-1947. Member: Philadelphia (Member, Tax Section, 1956.
Vice-Chairman, 1962-1963.
Chairman, 1963-1964; Member of Council, Tax Section, 1964-1984), Pennsylvania (Member, Tax Committee, 1953) and American (Member, Tax Committee, 1956) Bar Associations. American Law Institute.