The question came to me the other day – who was my best teacher? Before I can select my best teacher, I need to compile a listing of all my teachers.

Compiling the list of all of my teachers is a daunting task. There are the six years of grade school at Fairview Elementary, Sherman, Texas. Then there were the three years at Dillingham Junior High School, and three years at Sherman High School. Then began four college years followed by the three years of law school at SMU and finally my time at New York University School of Law. That is a total of 20 years of education.

How many teachers have there been? The elementary school years are fairly easy to compute. There were six years and six teachers. In addition, we had a music teacher, Mrs. Davis. The first time I ever heard a violin played was by Mrs. Davis. That would be seven teachers.

Junior high school is more difficult because we started the practice that lasts for the remaining 12 years of my education of having different teachers for the various courses. The teachers remain in their classrooms and the students move around. Mr. Robert Sheets taught world history. He is clear in my memory. One of my classmates told me this week that he recently talked to Mr. Sheets, who lives in Colorado. A fair estimate is that there would be at least four, perhaps five, teachers per year. Physical education teachers, the band teacher, Mr. Garza, would be extra. Let’s say then that there were 12-15 teachers in junior high school.

Senior high school is quite the blur. Mr. Sonnenberg was my band teacher. I remember him clearly and dearly on account of the impact of music on my life. I did not remain in the band once rock n’ roll took over. Once you have played rock n’ roll and even were paid to play it, you never went back to marching bands. In fact, the entire high school curriculum was stodgy after you experienced rock n’ roll. I’ll concede, though, that marching down the street in a marching band, in formation, playing a John Philip Sousa march is quite a rush. I never fail to stop and listen whenever I hear a marching band.

Norman Bennett stands out as my math teacher. Mr. Bennett became an film actor and is remembered fondly by almost all of us.

In High School, like Junior High, there were, say, 4-5 teachers per year, plus band, Mr. Sonnenberg. Over three years, the total teachers would be 12-15 teachers.

At this point, the difficulty is remembering the teacher. Many of my high school classmates can remember our teachers, but I have more difficulty. Sometimes I wonder if I was even there. I cannot remember my sophomore year hardly at all.

The humorist Dave Barry has written about high school that despite the great teachers, wonderful facilities, parental support, all he remembers from high school are the lyrics to “Louie Louie.”  I agree with Dave Barry. I understand why my Dad was  dismissive of my rock n’ roll years. But playing rock n’ roll was a great deal of fun (and still is).

From grades 1-12, estimating the total number of teachers produces a total count in the 37 range. Elementary school: 7 teachers. Junior High School: 15 teachers. Senior High School: 15 teachers. I’ll round the number up to 40 teachers from grades 1-12.

Then, my attention turns to college. There is no way I can remember my college teachers. In high school, you would see the teachers around town, at church, or at the grocery store. You and your family and the teachers all know each other. Even after going away to college, you stay in touch with many of your teachers when you come home. Teachers in the college years were transitory. After the one class, you never saw the teachers again. At least I have a high school annual enabling me to look at the picture of my teachers and try to remember them. In college, I cannot even remember the faces of my teachers. My college yearbooks would not help since I can’t remember even the slightest detail or names of the teachers.

To compute the number of college teachers, start with each academic year, which has about 30 academic hours. Each course is either two or three hours. Over four years, there would be 120 academic hours. Assuming three hours a course, that is 40 teachers. If the courses were two-hours each, then that 60 teachers. Let’s average the number of college teachers is 50 teachers.

So far, then from grades 1-16, the total number of teachers is 90 teachers.

Law school is more memorable for some reason. I could probably recreate my entire roster of law school professors.  I was in law school for four years (SMU and NYU), with both two and three hour courses. Assume again 30 academic hours a year, times four years, the total course hours equals 120 academic hours. If all courses were three academic hours then there would be 40 teachers, but if two hour courses then 60 teachers. If you average the two and three hours, then assume 50 teachers in my law school education.

The grand total of teachers from grades 1-20 is 140 teachers. Good grief! Who were all of those people who taught me? What ever happened to them? Do any of them remember me?

Who was my best teacher out of this group of 140 persons that taught me over 20 years of formal education?

Starting with runner up:  Mrs. McGraw in my sixth grade stands out.  She took me to the principal’s office to be sure, but her comment on my report card has remained with me.  She wrote “Has promise”. I can still see her handwritten challenge to me in my mind. More importantly, I can remember my parent’s reaction, especially my father’s reaction, to her message. Yes, Mrs. McGraw is number two.

One particular course and the teacher of that course stands head and shoulders above all the rest.  In the summer of 1971, I took basic income tax. Those of us in that law school course that summer were not enthusiastic.  Summer school is a downer. A law school course in the summer is particularly bad.  Income tax in the summer is unbelievably horrible. You meet everyday, instead of once a week. The reading and work was immense. You meet in the morning and then spend the rest of the day preparing for the next  day.  There is no relief. Not only that, the substance of the course was income tax. Good grief. How much was stacked against that course being successful?

The professor that summer was Victor Zonana, who was visiting from NYU law school, graduate tax program. I do not know what brought him to SMU law school that summer, but Professor Zonana left behind an extraordinary legacy, at least for me. Out of all of my 20 years of education, my 140 teachers, Victor Zonana was my best teacher. And he taught basic income tax in summer school.

Part of Professor’s Zonana’s success is attributable to the NYU teaching method. As I learned later when I attended NYU law school graduate tax program, they have mastered the business of teaching tax law. The problem method is the core teaching method at NYU.  Instead of reviewing cases, which is the pattern for regular law school, the problem method confronts factual problems prepared by the professor.  The graduate tax program at NYU is the premier tax law education.  Zonana therefore knew how to teach tax. What we did not know when the course started, but learned that 1971 summer, is that Victor Zonana knew how to teach, knew tax law, knew how to teach tax law and was enthusiastic. He set me and those of us in that class that summer on fire. His ability to engage me in the face of so many obstacles is the reason I honor Professor Victor Zonana over all the rest of my teachers.

Also relevant to my selecting a tax professor as my best teacher  is the fact that tax has become my life’s work. But in the first tax class, I did know tax would remain my constant companion.

Unquestionably, his enthusiasm for teaching and the course material was palpable and infectious. When he walked into the class everyday, you could feel his desire to impart the material to you. He was exciting and as a result, we became excited.  I became so excited, in fact, that I decided to become a tax lawyer that summer.

When I attended the graduate tax program at NYU School of Law in 1973-74, I took two courses from Professor Zonana. He had the magic all right.  He was part of an extraordinary faculty: James Eustice, Carr Ferguson, George Zeitlin, Charles Lyon, and so many more. All of them were fabulous teachers, unique personalities and tax law experts.

But as I reflect over the 20 years and the 140 teachers, one teacher stands out.  Yes, Victor Zonana was my best teacher.