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Dale D. Baker
Frank J. Borelli
Dwight Brown
John C. Crane
Richard F. Crilly
Robert J. Cruikshank
Henry Forer
Raymond L. Gibbs
Jerry W. Kolb
Burnell L. Larson
Richard V. Leighton
James B. Miller
Daniel J. Moylan
Olney F. Otto
Lowell S. Pethley
Sheldon Richman
George H. Rowe
Irwin C. Rust
Roy J. Spaulding
Francis J. Thomason
Thomas B. Warner
Hardy T. Williamson
Director
Richard E. Klinger
Mr. Baker, born in San Diego, joined
H&S there in 1954, and received a BA
degree from San Diego State College
in 1955. He was loaned to DPH&S
Tokyo briefly in 1963. He has been
active in the California CPA Society
and its San Diego chapter and was
named Most Valuable Member of the
National Association of Accountants
chapter in 1963. He has been a member
of the Mayor's Committee on
Municipal Finance and president of
two Republican organizations in San
Diego County. He was named the Outstanding
Director of the San Diego
Jaycees in 1959. He and his wife Peggy
have two children.
Mr. Borelli has been a New Yorker
from birth. He earned a BBA degree
from the Bernard M. Baruch School of
City College of New York in 1956, and
has been with H&S New York since
then, except for a tour of Army duty.
Staff training and recruiting are
among his special interests. He is a
member of the accounting and cashiers
divisions of the Association of Stock
Exchange Firms and belongs to the
Rockland County Association, a suburban
organization of business executives.
He and his wife Madlyn and their
two sons live in New City, New York.
Mr. Brown was born in Warren, Ohio,
and earned degrees from the University
of Chicago (PhB, 1947) 'and Ohio
State (BSc, 1951). He has been with
the Detroit Office since joining the
Firm in 1953, and spent one summer
in the Executive Office tax department.
He has served two years as chairman
of the federal taxation committee of the
Michigan Association of CPAs. The
University Club of Detroit named him
president of its bowling league for
1965-66. He and his wife Rebecca,
formerly Office Secretary of the New
York Office, have one child.
Mr. Crane earned a BS degree with
special honors from the University of
Colorado in 1958 and the same year
won Honorable Mention in the Elijah
Watt Sells awards for the May CPA
Examination and a Silver Medal from
the Colorado Society of CPAs, in which
he has since been active on committees.
He joined our Denver Office the following
year. Born in Yuma, Colorado,
he now lives with his wife Teresa and
three children in Broomfield, where he
is chairman of the city water commission
and former City Councilman.
Mr. Crilly graduated summa cum laude
in !953 with a BBA degree from Niagara
University, where he was president
of the senior class. He joined
Williams, Clapp & Company of Rochester
after college, and continued with
H&S when the firms merged in 1956.
He is president of the Rochester chapter
of the Institute of Internal Auditors
and has been chairman of several
chapter committees of the state CPA
society. With his wife Ann Marie and
their five children, he lives in Rochester,
where he was born.
Mr. Cruikshank holds a BA degree
from Rice University, graduating in
1951. He joined H&S Houston as a
principal in the 1963 merger with
Phillips, Sheffield, Hopson, Lewis &
Luther. He has charity, church and
civic interests, including the chairmanship
of the Houston Heart Association.
For the Texas CPA Society's Houston
chapter he has chaired several committees
and is now an officer. Born in
Lake Charles, Louisiana, he has been a
Texan most of his life, now living in
Houston with his wife Ann and their
two children.
Mr. Forer was born in Miami and holds
BS (1956) and MA (1957) degrees
from the University of Florida, where
he ranked first in his class. He joined
H&S Miami in the 1961 merger with
Pentland, Purvis, Keller & Company.
He has written extensively on taxes
and lectured widely, especially before
savings and loan groups. He was chairman
of the Florida Institute of CPAs
taxation committee and is an honorary
member of the Society of Savings and
Loan Controllers. He and his wife
Deborah have two children.
Mr. Gibbs was born in Shreveport,
Louisiana, earned a BS degree from
Centenary College of Louisiana in
1949 and an MBA from Southern
Methodist University in 1950. He became
an H&S principal in the Dallas
Office in i960 through the merger with
Dranguet, Foote & Co., served three
years in the Executive Office and trans-
