People in DH&S: James R. Cummings;

              PEOPLE INDH&S
James R. Cummings
'hen Jim Cummings was growing up in East St. Louis, Illinois, a city he describes as, "a pretty rough place at that time," his boyhood dream was to become a stock-car driver "I was really crazy about cars then," Jim recalls, "and thought there could be nothing more exciting than driving a stock car."
By the time Jim reached high school his interests had changed. Influenced by an uncle who was an accountant, Jim enrolled in a bookkeeping course and was only one of two males in the class. "It was kind of unusual for a boy to take bookkeeping back in those days," Jim remembers, "but I
really enjoyed Working with debits and credits. I also took a typing course in which I was the only male student, and that too was to my advantage."
Now, with high school some thirty years behind him, Jim is the firm's national industry director tor en-ergy resources and partner in charge of the tax department in the Denver office. "It's funny how things worked out," he says. "I
Jim Cummings (I.) reviews some last minute details with Ray Kimball, president of the Colorado Association of Commerce and Industry, before entering the Capitol Building to attend a hearing on pending tax legislation. Jim and Ray work together regularly to maintain an attractive tax climate in Colorado.