In Memoriam – Professor Samuel Dyckman, 1922 – 2014
On September 7, 2014 Professor Sam Dyckman passed away at the tender age of 92. On that day I lost a good friend and mentor; more importantly, the accounting world lost one of its true great professionals.
Although associated since the early 1960’s with the legacy accounting firm EisnerLubin, Sam was best known as a tax professor from Baruch College (CUNY). In what passed for his retirement from Baruch, but would count as a second career for anyone else, Sam travelled the professional education circuit burnishing his reputation as one of the nation’s preeminent tax lecturers. His remarkable life has been documented elsewhere and I won’t rehash it here. To me, though, what was most remarkable about Sam was how unremarkable he really was – unassuming, down to earth and always pleasant. But under that mild personality lurked a sharp analytical mind – in this respect, Sam was a role model for all professionals. I honestly believe that he forgot more tax law over his lifetime than I will ever learn over mine.
Because of his long tenure at Baruch College, many CPA’s of a certain age in the New York metropolitan area either studied under Sam at one time or another or knew of Sam and his legendary classroom prowess [1]. I always found it fascinating when participants in one of Sam’s continuing education classes would come up to him afterwards to say “I was in your federal income tax class at Baruch back in 19–!” With Sam’s boundless energy, it was often hard to tell who was older – the professor or the former student!
When EisnerLubin merged with WithumSmith+Brown in 2011, Sam’s first (and only) question was “Will I still be able to come into the office on Tuesdays and Thursdays?” He believed that in order to teach, one had to do. Sam continued to come into the New York office regularly until about seven or eight months before he died. His presence in our office was an inspiration to the younger staff. He was universally known to all as the Professor, and was often affectionately referred to as the “Energizer Bunny.”
I did not have the pleasure of knowing Sam for very long, nor studying under him as a student. But I did have the pleasure of cultivating a real friendship with him later in life based on mutual professional and personal respect. Sam got me started a couple of years ago as an adjunct lecturer at Baruch. He also invited me to co-present with him at CPE sessions at Baruch and Rockland Community College. For these opportunities I am grateful.
Rest in peace, Sam. For all you gave the world, you deserve it.
[1] Including WithumSmith+Brown partners Mike Stallone, Barry Horowitz, and Ed Mendelowitz.
