Horrible and tragic news

 I'm extremely saddened to learn, via Tax Prof although the underlying link is here, of David Shakow's death from COVID-19. David, an emeritus professor at U Penn Law School, was a friend and treasured colleague (though we were not at the same school) for many years. He was not only a first-rate scholar but a kind and gentle person who was great company. 

This news also makes me angry (or angrier) about the criminal indifference to COVID's spread that warped this country's response to COVID at least through yesterday (January 20). When you look at excess COVID deaths, in proportion to population, in the US as compared to peer countries, you see that there are people with blood on their hands who ought to be punished for their reckless indifference to our people's welfare and their own responsibilities.

But I don't wish to hijack this comment away from praising and remembering David. Just one example of his excellent work is this piece, coauthored with his Penn colleague Reed Shuldiner, that was twenty years ahead of its time.