Background
Lore, Martin Maxwell was born on June 13, 1914 in Milwaukee. Son of Michael and Jean (Dinerstein) Lore.
Lore, Martin Maxwell was born on June 13, 1914 in Milwaukee. Son of Michael and Jean (Dinerstein) Lore.
University of Wisconsin (Bachelor of Arts, 1934. Juris Doctor, 1936); Strayer College of Accountancy (Bachelor of Commercial Science, 1939). Harvard University (Master of Laws, 1937).
Worked at Lore & Levy (New York, New York) specializing in Federal and State Taxation, Estate Planning, Probate Law. Admitted to the bar, 1936, Wisconsin. 1946, New York; 1947, District of Columbia.
1977, Florida.
Member, Legal Aid Society, Madison, Wisconsin, 1935-1936.
Author: "Administration of the Federal Income Tax Through the United States Board of Tax Appeals," 1937. "How to Win a Tax Case," Prentice-Hall, 1955.
"Thin Capitalization," Ronald Press, 1958. Chairman, Board of Editors, "How to Work with the Internal Revenue Code of 1954." Lecturer: New York University, 1946.
Penn State College, 1949-1958.
University of San Francisco, 1951. West Virginia University, 1951. Dayton University, 1958.
Stony Brook University, 1979-1982.
Office of Undersecretary of Treasury, 1937-1938. Special Attorney, Office of Chief Counsel, Bureau of Internal Revenue, 1938-1940.
Trial Counsel, New England Division of Technical Staff, Bureau of Internal Revenue, 1940-1942. Office of General Counsel, Navy Department, 1942-1944.
Trial Counsel, New York Division of Technical Staff, Bureau of Internal Revenue, 1945-1947.
President, 1954-1956 and Director, 1956-1964, Federal Tax Forum, Incorporated. Lecturer for the Tax Workshop Course, 1953-1955. Company-Editor, Journal of Taxation, 1954.
Tax Consultant, Medical Economics, 1961-1966.
Director, 1963, Secretary, 1965-1966, Vice-President, 1966-1967 and President, 1967-1968, Estate Planning Council of New York City. Member: The Association of the Bar of the City of New York (Member, Committee on Taxation, 1973-1974.
Committee on Trusts, Estates and Surrogate"s Courts, 1994). The Florida Bar; New York County Lawyers Association (Member, Committee on Taxation, 1971-1972).
New York State (Chairman, 1962-1966, Committee on Taxation and Insurance.
Member: Executive Committee, 1962-1966. Committee on Estate and Gift Taxation. Committee on Practice and Procedure), American (Member, Committees on: Tax Court Procedure of Tax Section, 1949-1981.
Income Taxation of Estates and Trusts, 1976.
Vice Chairman, 1955-1957) and Federal (Chairman, Committee on Federal Taxation, Empire State, 1957-1972. Member, Executive Council, Empire State, 1972) Bar Associations.
Military: Lieutenant Commander, United States Naval Reserve.
Lieutenant Commander Office General Counsel, United States Naval Reserve, 1942-1944. Member American Bar Association (committee income taxation estates and trusts), New York State Bar Association, Association Bar City of New York (taxation committee, committee on trusts, estates and surrogate's courts), Federal Bar Association (chairman committee federal taxation), American Institute of Certified Public Accountants (secretary federal tax lawyers committee), District of Columbia Accountants, County Lawyers Association (taxation committee), Seawane Club (board governors), Lawyers Club (New York City), Harvard Club (New York City), Barristers (Washington).
Married Doris Silver, March 19, 1944. Children: Amy L. Kovner, Doctor Cathy Jo.