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Phila 103 Convenes In-Person for First Time in Two Years

One local Section 103 group celebrates a return to “normalcy,” resiliency, and milestones after two years of pandemic.

Attendees of the Philadelphia Section 103 Dinner in March 2022

The Philadelphia 103 Tax Group may be the oldest group of 103 lawyers in the country that still holds regularly meetings. Members of the group, who are all active NABL members practicing law relating to section 103 of the Internal Revenue Code (IRC), have more or less convened monthly since it formed in the 1970s to discuss tax issues. The lawyers gather to catch up with colleagues, exchange ideas and solutions to shared challenges, and mentor newer tax lawyers in the region. Even in between monthly meetings, members of the group routinely use email and phone calls to pose questions and pick each other’s brains.

The group still meets at least 9-10 months per year for breakfast meetings. Prior to the pandemic, one of the 12 plus law firms represented by members would typically host the others. For more than a decade, the group would also meet annually for a dinner meeting at the Philadelphia Racquet Club. Even through the pandemic years, the group carried on its traditions and met virtually through monthly Zoom meetings. 

On March 16, 2022, the group had its first return to in-person meetings since the beginning of the COVID-19 pandemic in March 2020. Attendees convened for a dinner to recognize the recent 85th birthday of Bob Price— who happens to be the sole remaining founding member of the group.

Although the group went two years without an in-person meetings, everyone welcomed the chance to see old friends, honor a founding member, and celebrate the resilience of a peer network that in aggregate has more than 300 years of experience practicing in Section 103 law.

A picture, featured above, from the dinner meeting shows attendees of the dinner (clockwise from left) Marc Feller,  Charlie Congdon, George  Magnatta, Chris Compton, Vanessa Lowry, Miska Shaw,  Bob Price, Howard Eichenbaum, Josh Pasker and Irv Finkel.