Gersham Goldstein
December 5, 1938 to August 6, 2020
Gersham Goldstein was Of Counsel at Stoel Rives, LLP in Portland, Oregon. He concentrated his practice primarily in federal and state taxation matters, including income taxation of individuals, partnerships and corporations, and estate planning. He represents taxpayers in federal and state tax controversies and has a substantial tax planning and advisory practice. He is editor in chief of the Journal of Corporate Taxation and compiler of the Index to Federal Tax Articles. He collaborated with Professors Boris I. Bittker and James S. Eustice to produce the seventh edition of Federal Income Taxation of Corporations and Shareholders. An extensive lecturer to tax institutes and bar groups, Gersham was the Charles S. Lyon Visiting Professor of Taxation from Practice at New York University Law School in the fall of 1991, and also was a faculty member of the New York University Law School Graduate Tax Program for many years.
Professional Activities
• Fellow, American College of Tax Counsel
• Member, Tax Section, (former member, Council; former chair,
Committee on the Standards of Tax Practice; former vice chair and editor-in-chief of volumes 52 and 53 of The Tax Lawyer, Publications Committee), American Bar Association
• Member, Oregon State Bar Association
• Member, American Law Institute
• Member, Treasurer, Ninth Judicial Circuit Historical Society for many years and President from 2002-2004.
The Gersham Goldstein Memorial Exhibits Fund has been established by the Pioneer Courthouse Historical Society Board of Directors. Donations are welcome. Checks may be payable to PCHHS. Mail your check to Pioneer Courthouse Historical Society, 700 Southwest Sixth Avenue, Suite 110, Portland, OR 97204
Remembrances
From Judge Diarmuid F. O’Scannlain
United States Circuit Judge for the Ninth Circuit
The Pioneer Courthouse
Gersham Goldstein, or “Gersh” as we would fondly call him, was an esteemed founder of our Pioneer Courthouse Historical Society. Gersh, whom I had known before I came on the Court 34 years ago and later served with on the board of Ninth Judicial Circuit Historical Society, was among the very first to assist us in conceiving of the need to preserve and to honor the history of this National Landmark and Portland icon. His organizational and fiscal expertise proved crucial to the success of this enterprise. His never-failing support and counsel, as well as his friendly and cordial demeanor, are a memorable inspiration for us all. My wife, Maura, joins me in extending condolences to Pauline; Gersh will be sorely missed.
From Judge Susan P. Graber
United States Circuit Judge for the Ninth Circuit
The Pioneer Courthouse
It was my good fortune that my career intersected Gersham Goldstein’s. We had much in common: past lives in Cincinnati, partnership at Stoel Rives, and service together on the board of the Pioneer Courthouse Historical Society. Gersham’s brilliance was obvious, but he never flaunted it. He was patient, helpful, courteous, and kind. Gersham also was a pillar of Oregon’s Jewish community, and he was as generous there as in the legal community. I will miss him.
From Ryan W. Bounds,
President, Pioneer Courthouse Historical Society
Assistant United States Attorney, District of Oregon
It was my good fortune that my career intersected Gersham Goldstein’s. We had much in common: past lives in Cincinnati, partnership at Stoel Rives, and service together on the board of the Pioneer Courthouse Historical Society. Gersham’s brilliance was obvious, but he never flaunted it. He was patient, helpful, courteous, and kind. Gersham also was a pillar of Oregon’s Jewish community, and he was as generous there as in the legal community. I will miss him.
The gray and rainy skies on August 6 were not so out of place as they might have seemed in an otherwise hot and sunny August. They marked the loss of one of the great lights of our organization, our community, and the bar: Gersham Goldstein. Gersham was a founding member of the Pioneer Courthouse Historical Society, a font of historical—and invariably amusing—anecdotes, and a tireless advocate for preserving and celebrating the culture, history, and traditions of the legal profession and the Ninth Circuit. (He was also a long-serving board member of the Ninth Judicial Circuit Historical Society.)
I knew Gersham my entire legal career; I expect hundreds (if not thousands) of lawyers could say the same thing, for he was an institution. He was also the best sort of lawyer and mentor. He was magnificently warm, slyly witty, deeply intellectual, and unquestionably expert in his field. What stood out most often among his many virtues, though, was his warmth. It was impossible to quibble with Gersham when you could actually hear him smiling on the other end of the line. And he was almost always smiling—even when his health was failing and he was enduring hardships and losses that must have been profound even for a man in his 80s. Gersham was simply a wonderful and generous person. (Indeed, he and his wife Pauline were the PCHS’s most generous individual benefactors.) He will be sorely missed but gratefully remembered by a multitude of admirers, including all those of us who were honored to serve with him on the PCHS Board.