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Michael Loening

SALISBURY — Michael Loening, 91, of New York City and Salisbury died peacefully at home after a short illness. Born in 1930, he was a true gentleman, with impeccable manners and a gracious demeanor. “How wonderful!” was a phrase he often uttered, expressing genuine delight. He was described by many who knew him, including his friends, colleagues, the staff in his coop building, and car mechanic, as “the nicest, kindest person I ever met.”

A devoted husband, father and grandfather, he also absolutely loved being a lawyer. Never one to dream of retirement, he worked full time up until he fell ill, three weeks before his passing.

Highly respected in the field of international tax law, he was known for his meticulous attention to detail and thoroughness. For many years he was a partner in Everett, Johnson & Breckinridge, a boutique tax law firm in New York City.  In 1995 he joined Leboeuf, Lamb, Greene & MacRae as of counsel, and in 2003 in the same role he joined Emmet, Marvin & Martin, one of the nation’s oldest continuously operating law firms.  He advised public and privately held international businesses in a variety of industries on complex U.S. corporate tax issues.  He also advised U.S. and foreign nationals on a wide variety of U.S. income, gift and estate tax planning matters.  In addition, he served as a trustee for numerous trusts and as a corporate board director.

A graduate of Loomis Chaffee School, Williams College and Harvard Law School, he was a sharp wordsmith and grammarian who edited all his son Brooke’s Personal Growth columns for The Lakeville Journal. He did yoga and lifted weights; he was accomplished bridge player and had a good game of chess.

He is survived by his wife Edith, of 60 years, his sons George and Brooke Loening, and his daughters-in-law Kimbrough Towles and Cybele Loening, and grandchildren, Heidi, Lola, Chloe, Luke and Ruby, as well as his sisters’ children, Peter and Annette Kerckhoff, and their families, in Germany.

To all who knew and loved him, he leaves a legacy of kindness, courtesy and integrity that will never be forgotten.

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