• B.A., University of Connecticut, 1961
  • J.D., Boston University, 1964
  • LL.M., Boston University, 1968
  • Admitted to practice in Massachusetts, Connecticut, Washington state, the U.S. Tax Court and other federal courts


  • Business Entities
  • Charitable Organizations
  • Federal Taxation

Sheldon Frankel


Professor Frankel practiced law in Boston and was an associate professor at Ohio Northern University College of Law. He served as tax editor of Trial magazine; was a member of the Estate Planning Council of Seattle; and participated in CLE and CPA programs in tax, business, charitable organizations and family law. An active member of the Section on Taxation of the Washington State Bar Association, Professor Frankel was the editor of its newsletter and a member of the State Bar’s Tax Council. Professor Frankel was the annual reviser for Martindale Hubbell’s Digest of Washington Law and author of the chapter on state and local taxation in the Washington Practitioner’s Handbook. He joined the faculty in 1974.

In Memoriam



Private Funds for Public Schools: A Study of School Foundations (University of Puget Sound 1995) (with Carol Merz).

Book Chapters

Washington Law Digest, in Martindale-Hubbell Law Digest (reviser; various years).

Washington State Taxes, in Washington Civil Practice Deskbook (Butterworth 1993).


Unintended Controls over Life Insurance, 11 Trial 70 (1975).

Taxation: Keogh Plans—A Meaningful Alternative, 11 Trial 68 (1975).

Taxation of Personal Injury Awards, 35 J. Am. Trial Law. Ass'n 198 (1974).

Taxation: Condominiums: Observations on a Moment, 10 Trial 58 (1974).

Taxation: Employment-related Defamation Damages, 10 Trial 36 (1974).

Taxation: Review Your Partnership Agreement, 10 Trial 56 (1974).

Taxation: Tax-preparers' Blues, 10 Trial 36 (1974).

Taxation: Discovering the IRS, 9 Trial 56 (1973).


Index to Volume 16, The Association of Trial Lawyers of America Newsletter (1973).