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17 Me B. Bull. 1 (1983)

handle is hein.barjournals/mainbabu0017 and id is 1 raw text is: VOL. 17 NO. 1             MAINE STATE BAR ASSOCIATION           JANUARY 1983

A THUMBNAIL SKETCH OF TEFRA

Donald Grey Lowry, Esquire
The author is a member of the law firm of
Lowry & Plate in Portland and a member of the

American, Maine State and Cumberland County
Bar Associations. Mr. Lowy is a member of the
American Judicature Society, Association of Trial
Lawyers of America, and Maine Trial Lawyers
Association. He is a graduate of Brown University
and Harvara Law School.
The Tax Equity and Fiscal Responsibili-
ty Act of 19821 contains a wide range of
changes in the federal income tax which
will affect all business and individual tax-
payers to some degree. Although the gener-
al practice lawyer will not find it necessary
to master all of the complexities of this new
law, a familiarity with its most significant
provisions will at least avoid embarass-
ment. The following is not intended as an
indepth exposition of the Act, but only a
rather light touch on the highlights.
The first thing you need to know about
the Act is that its nickname is TEFRA,
just as the 1981 Act is known as ERTA,
Seep. 24

HOW TO NEGOTIATE A SETTLEMENT
BEFORE THE DEP
Hallowell and is a member of the American,
Maine State and Kennebec County Bar Associa-
tions. Mr. Smith is a graduate of Clark Universi-
ty and Boston University School of Law.
Several members of the Board of En-
vironmental Protection got up and clapped
after the Lin    to grant a permit under
the te iLocation and Solid Waste Laws for
a 300-foot variance renewal request and in-
dustrial waste and demolition debris site
application in the Town of Pittston by E.C.
Barry and Son. The four lawyers in the
room were the recipients of the surprise ap-
plause. As I was one of those lawyers, the
applause was only one of a long series of
surprises in this case.
I represented the Town of Pittston as an
intervenor party before the DEP objecting
Jeffrey A. Smith, Esquire         to the granting of the application to locate
The author is the managing partner of the law  an industrial waste site in the Town. So
firm of Smith, Stein, Bernotavicz & Orbeton in                            Seep. 15

REPORT OF THE TELLERS
OF ELECTION
In compliance with Article VIII, Section
7 of the Association's Bylaws, the Tellers of
Election hereby advise that in the contest
for the office of Third Vice President,
Nicholas Bull received 370 votes, and Mary
L. Schendel received 636 votes. We there-
fore declare Mary L. Schendel to have been
duly elected.
In the contest for the office of Governor,
District Two, Caroline Glassman received
222 votes, and Sidney St. F. Thaxter
received 219 votes. We therefore declare
Caroline Glassman to have been duly
elected.
In the contest for the office of Governor,
District Six, Thomas E. Needham received
70 votes, and Kevin Linus Stitham re-
ceived 60 votes. We therefore declare
Thomas E. Needham to have been duly
elected.
We wish to report that 12 ballots were
unaccompanied by signature slips; that 3
signature slips were unaccompanied by
ballots; that 3 ballots had unsigned
signature slips; and 5 ballots were blank.
We note that the uncounted ballots would
not have changed the results of the contests.
Further, in compliance with Article
VIII, Section 8, we report that the follow-
See p. 15
NEW MASTHEAD
A new masthead has been de-
signed for the Maine Bar Bulletin
that utilizes a four color printing pro-
cess. This is the first of several
changes that I hope to institute this
year to make tile Bulletin more
graphically pleasing. The masthead
photographs will be changed
periodically.
Your comments and suggested
Bulletin changes will be appreciated.
Editor

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