Sanford M. and Sally Kirshenbaum - Page 4




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          Background                                                                  
               Some of the facts have been stipulated, and they are so                
          found.  Petitioners resided in Cranston, Rhode Island, at the               
          time that their petition was filed with the Court.                          
               A.  Petitioner and His Background                                      
               Petitioner was born on January 3, 1934, and he turned 64 in            
          1998.                                                                       
               Petitioner obtained a law degree from Boston University Law            
          School and also obtained a Masters of Law in Taxation in 1960               
          from the same university.  From 1961 through 1965, petitioner               
          worked as an attorney in the Collection Litigation Division for             
          the Office of Chief Counsel in Boston, Massachusetts.                       
          Thereafter, petitioner became a sole practitioner practicing                
          general law in the State of Rhode Island.                                   
               In 1980, petitioner was diagnosed with chronic depression              
          for which he received medical treatment.  Petitioner’s medical              
          condition adversely affected his professional responsibilities              
          and, therefore, the Rhode Island Supreme Court placed petitioner            
          on inactive status by order dated September 17, 1992, due to his            
          “incapacity to continue to practice law”.  See Iddings v.                   
          McBurney, 657 A.2d 550, 552 (R.I. 1995).                                    
               Thereafter, petitioner was unable to continue in the                   
          practice of law.  As a result, petitioner began receiving                   
          payments from the Social Security Administration in 1993, which             






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