Bachelor, University of Michigan, 1941, Master of Business Administration, 1941, Doctor of Philosophy, 1950. Certified Public Accountant, Maryland.Instr. accounting University of Michigan, Ann Arbor, 1946-1950, professor accounting, Johns Hopkins University, Baltimore, 1950-1958, University of Chicago, 1958-1989. Professor emeritus, 1989.
Board directors Duff & Phelps Utility Income Fund, Continental National American Income Shares.
Chairman audit committee Farm Credit Sys.
Instructor accounting University Michigan, Ann Arbor, 1946—1950. Professor accounting Johns Hopkins University, Baltimore, 1950—1958, University Chicago, 1958—1989, professor emeritus, 1989—2007. Board directors Duff & Phelps Utility Income Fund, CNA Income Shares.
Chairman audit committee Farm Credit Systems. Lieutenant United States Navy, 1942-1946, PTO.
Member Accounting Hall of Fame, 1983. Member American Institute Certified Public Accountants (vice president 1986-1987), American Accounting Association (president 1968-1969), Finance Executives Institute, American Economics Association.
Married Freda Sendler, June 23, 1946. Children: Jonathan, Victoria Annual.