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undergraduate degree from Brandeis University and then a law
degree from the NYU Law School in 1972. After law school he
worked for 2 � years as an associate in the law firm of Paul,
Weiss, Rifkind, Wharton & Garrison (Paul, Weiss). He then was
employed for 1 year in the office of general counsel at Macy's.
Cohn returned to Paul, Weiss for another 2 years, and then worked
for a year in the asset swap legal division of Bankers Trust. He
joined the law firm of Sann & Howe in approximately 1979 and
became a partner in that firm in 1982. Cohn has specialized in
real estate law throughout his career. At Sann & Howe, he
advised foreign investors with respect to joint ventures with
developers and investments in office buildings and residential
property. In that role, Cohn was "very involved in * * * whether
the deals worked or not."
In 1981, Cohn acquired an indirect, limited partnership
interest in Empire through a $6,250 investment in S&H Empire. In
1982, he acquired an indirect, limited partnership interest in
Foam through a $6,000 investment in Jabrilach Recycling.
As a result of his indirect investment in Empire, on his
1981 Federal income tax return Cohn claimed an operating loss in
the amount of $4,503 and investment tax and business energy
credits totaling $8,156.11 Cohn also claimed an operating loss
from Empire on his 1982 return in the amount of $101. As a
11 The investment tax and business energy credits flowing from
Empire totaled $5,300 each. However, Cohn's business energy
credit for 1981 was subject to a limitation to $2,856.
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