M. Bernard Aidinoff
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Merton Bernard Aidinoff (February 2, 19298August 2016) was an American tax lawyer, and partner at the firm of
Sullivan & Cromwell Sullivan & Cromwell LLP is an American multinational law firm headquartered in New York City. Known as a white-shoe firm, Sullivan & Cromwell is recognized as a leader in business law, and is known for its impact on international affairs, such a ...
. Prior to joining Sullivan & Cromwell, he served as law clerk to Judge
Learned Hand Billings Learned Hand ( ; January 27, 1872 – August 18, 1961) was an American jurist, lawyer, and judicial philosopher. He served as a federal trial judge on the U.S. District Court for the Southern District of New York from 1909 to 1924 a ...
of the United States Court of Appeals, Second Circuit. Aidinoff was a graduate of the
University of Michigan , mottoeng = "Arts, Knowledge, Truth" , former_names = Catholepistemiad, or University of Michigania (1817–1821) , budget = $10.3 billion (2021) , endowment = $17 billion (2021)As o ...
and the
Harvard Law School Harvard Law School (Harvard Law or HLS) is the law school of Harvard University, a private research university in Cambridge, Massachusetts. Founded in 1817, it is the oldest continuously operating law school in the United States. Each class ...
, where he was an editor of the ''
Harvard Law Review The ''Harvard Law Review'' is a law review published by an independent student group at Harvard Law School. According to the ''Journal Citation Reports'', the ''Harvard Law Review''s 2015 impact factor of 4.979 placed the journal first out of 143 ...
''.


Early life

Merton Bernard Aidinoff, who was known as Bernie, was born on February 2, 1929, in
Newport, Rhode Island Newport is an American seaside city on Aquidneck Island in Newport County, Rhode Island. It is located in Narragansett Bay, approximately southeast of Providence, Rhode Island, Providence, south of Fall River, Massachusetts, south of Boston, ...
. He was the son of Simon Aidinoff (1899–1950) and Ester (
née A birth name is the name of a person given upon birth. The term may be applied to the surname, the given name, or the entire name. Where births are required to be officially registered, the entire name entered onto a birth certificate or birth re ...
Miller) Aidinoff (1902–1992) and the brother of Judith Aidinoff and Ruth Elkind. He received his undergraduate degree from the
University of Michigan , mottoeng = "Arts, Knowledge, Truth" , former_names = Catholepistemiad, or University of Michigania (1817–1821) , budget = $10.3 billion (2021) , endowment = $17 billion (2021)As o ...
, followed by a law degree from
Harvard Law School Harvard Law School (Harvard Law or HLS) is the law school of Harvard University, a private research university in Cambridge, Massachusetts. Founded in 1817, it is the oldest continuously operating law school in the United States. Each class ...
in 1953 where he was an editor of the ''
Harvard Law Review The ''Harvard Law Review'' is a law review published by an independent student group at Harvard Law School. According to the ''Journal Citation Reports'', the ''Harvard Law Review''s 2015 impact factor of 4.979 placed the journal first out of 143 ...
''.


Career

Following his law education, Aidinoff became a first lieutenant in the Army Judge Advocate General Corps. After this, he served as a law clerk for judge
Learned Hand Billings Learned Hand ( ; January 27, 1872 – August 18, 1961) was an American jurist, lawyer, and judicial philosopher. He served as a federal trial judge on the U.S. District Court for the Southern District of New York from 1909 to 1924 a ...
on the
United States Court of Appeals for the Second Circuit The United States Court of Appeals for the Second Circuit (in case citations, 2d Cir.) is one of the thirteen United States Courts of Appeals. Its territory comprises the states of Connecticut, New York and Vermont. The court has appellate juri ...
. In 1956, Aidinoff joined the law firm of
Sullivan & Cromwell Sullivan & Cromwell LLP is an American multinational law firm headquartered in New York City. Known as a white-shoe firm, Sullivan & Cromwell is recognized as a leader in business law, and is known for its impact on international affairs, such a ...
, where his expertise was in the area of tax law. He would remain at Sullivan & Cromwell until his retirement in 1996. Within the law profession, Aidinoff had several additional roles including chairman of the Section of Taxation of the
American Bar Association The American Bar Association (ABA) is a voluntary bar association of lawyers and law students, which is not specific to any jurisdiction in the United States. Founded in 1878, the ABA's most important stated activities are the setting of acad ...
, chairman of the Tax Program Committee of the
American Law Institute The American Law Institute (ALI) is a research and advocacy group of judges, lawyers, and legal scholars established in 1923 to promote the clarification and simplification of United States common law and its adaptation to changing social needs. ...
, editor-in-chief of The Tax Layer, chairman of the Executive Committee of the
Association of the Bar of the City of New York The New York City Bar Association (City Bar), founded in 1870, is a voluntary association of lawyers and law students. Since 1896, the organization, formally known as the Association of the Bar of the City of New York, has been headquartered in a ...
, and a member of the Commissioner's Advisory Committee of the
Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory ta ...
.


Volunteer and board involvement

Outside of the law profession, Aidinoff held various roles including a member of the board of directors of Goldman Sachs Philanthropy Fund,
Human Rights First Human Rights First (formerly known as the Lawyers Committee for International Human Rights) is a nonpartisan, 501(c)(3), international human rights organization based in New York City and Washington, D.C. In 2004, Human Rights First started its " ...
, and the
Orchestra of St. Luke's The Orchestra of St. Luke's (OSL) is an American chamber orchestra based in New York City, formed in 1974. Orchestra of St. Luke’s presents over 70 concerts, programs, and events in a variety of diverse musical genres every season, including an ...
. Additionally, Aidinoff was chairman of the board of the Foundation for a Civil Society He was a member of the
Council on Foreign Relations The Council on Foreign Relations (CFR) is an American think tank A think tank, or policy institute, is a research institute that performs research and advocacy concerning topics such as social policy, political strategy, economics, mi ...
,
The Century Association The Century Association is a private social, arts, and dining club in New York City, founded in 1847. Its clubhouse is located at 7 West 43rd Street near Fifth Avenue in Midtown Manhattan. It is primarily a club for men and women with distinctio ...
,
India House India House was a student residence that existed between 1905 and 1910 at Cromwell Avenue in Highgate, North London. With the patronage of lawyer Shyamji Krishna Varma, it was opened to promote nationalist views among Indian students in Britai ...
and the
Metropolitan Club The Metropolitan Club of New York is a private social club on the Upper East Side of Manhattan in New York City. It was founded as a gentlemen's club in 1891 for men only, but it was one of the first major clubs in New York to admit women, t ...
in Washington. He also served as a member of the board of
AIG American International Group, Inc. (AIG) is an American multinational finance and insurance corporation with operations in more than 80 countries and jurisdictions. , AIG companies employed 49,600 people.https://www.aig.com/content/dam/aig/amer ...
.


Personal life

In 1956, he married Celia "Cissie" Spiro (d. 1984), who eventually became the vice president of the
Legal Aid Society The Legal Aid Society is a 501(c)(3) non-profit legal aid provider based in New York City. Founded in 1876, it is the oldest and largest provider of legal aid in the United States. Its attorneys provide representation on criminal and civil matt ...
in New York and the deputy chairwoman of the
Democratic National Committee The Democratic National Committee (DNC) is the governing body of the United States Democratic Party. The committee coordinates strategy to support Democratic Party candidates throughout the country for local, state, and national office, as well a ...
in 1981 and 1982. They were the parents of Seth George Aidinoff, who married Lucie Livingston, and Gail Aidinoff Scovell. In 1996, Aidinoff married Elsie (née Vanderbilt) Newburg, the daughter of former Rhode Island Governor
William Henry Vanderbilt III William Henry Vanderbilt III (November 24, 1901April 14, 1981) was Governor of Rhode Island and a member of the wealthy and socially prominent Vanderbilt family. Early life William Henry Vanderbilt III was born in New York City on November 24, ...
from his second marriage to Anne Gordon Colby. He died on August 8, 2016, in
Manhattan, New York City Manhattan (), known regionally as the City, is the most densely populated and geographically smallest of the five Boroughs of New York City, boroughs of New York City. The borough is also coextensive with New York County, one of the List of co ...
.


References

{{DEFAULTSORT:Aidinoff, M. Bernard American International Group New York (state) lawyers University of Michigan alumni Harvard Law School alumni Law clerks of Judge Learned Hand 1929 births 2016 deaths Sullivan & Cromwell partners 20th-century American lawyers