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firm of LFC in 1968. In practice he was primarily a commercial
litigator until the early eighties, when New York passed an
equitable distribution law with respect to divorce. Then he
concentrated his practice on family law.
Cohen had met Becker through his relationship with Richard
Eisner, Becker’s partner at Eisner Co., and through his
stepbrothers, who were Becker’s clients. Cohen retained Becker
on several occasions as an accounting expert. In turn, Becker
retained Cohen and LFC on various legal matters, including his
own divorce.
Petitioner met Becker through Cohen, his then partner at
LFC, and developed a professional relationship with him. This
relationship included referrals between LFC and Becker Co., as
well as personal matters. Petitioner considered Becker a very
bright and sophisticated accountant. Petitioner retained Becker
to review LFC’s accounting procedures and practices and for his
return preparation services. Becker, in turn, retained
petitioner to protect his interests as a promoter for SAB Foam,
as well as for a partnership called SAB Resource Recycling
Associates (SAB Resource). Becker did not employ petitioner to
represent the partnerships but to advise him for his own
protection as their promoter.
Elliot Miller (Miller) was one of the key figures in the
Plastics Recycling transactions and an acquaintance of Becker.
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