Professor of Law Emeritus. Professor Speiller earned his B.S. magna cum laude at Syracuse University in 1950 and graduated magna cum laude in 1952 from Syracuse University`s College of Law, where he was editor-in-chief of the law review. In 1953, he earned his LL.M. at Harvard Law School. He served with the Legislative and Regulations Division of the Internal Revenue Service and was a partner in the Washington, D.C., law firm of Jacobs, Pilzer & Speiller. Previously, he was employed in the tax department of the law firm of Cahill, Gordon, Reindel & Ohl in New York City. He also has taught at George Washington University Law School. Among his publications are "The Favored Tax Treatment of Purchasers of Art" (Columbia Law Review) and "Tax Consequences of Subsidies to Induce Business Location" (Tax Law Review), which he coauthored.