![Another Memory of Mannie Saxe (’23)]()
Dean Emanuel Saxe (’23) (left) circa 1970.
In 2008 one of Baruch College’s most celebrated sons, Eli Mason (’40, LHD [Hon.] ’78) wrote about his mentor and one of the most famous of all Baruch administrators, Dean Emanuel (“Mannie”) Saxe (’23). Mason’s essay, “CPAs I Have Known,” was published in Accounting Today (May 21, 2007) as well as the alumni magazine.
On the 90th anniversary of Dean Saxe’s graduation from City College/Baruch and inspired by alumnus George Gershon’s recent Saxe tribute, we publish Mr. Mason’s essay online.
“CPAs I Have Known”: An Excerpt
During six decades as an observer, I have met and known a myriad of accountants—in public practice, as corporate executives, in government positions, as teachers, and in our national and state accounting organizations. To me, some are unforgettable and admirable. . . .
In September 1937, I registered for Accountancy 210 Cost Accounting at Baruch College. One had to be impressed when Professor Emanuel Saxe entered the room. He was big vertically and horizontally, with a large bald head. In a crease in his vest rested a sizable Phi Beta Kappa key. The class was scheduled for two o’clock on the 14th floor facing west. The rays of the sun reflected off the facets of his Phi Beta Kappa key into my eyes, and I was hypnotized, mesmerized, and Saxenized.
It was not until October, when the sun was setting earlier in the day, that I could see the blackboard for the first time. I was seated in the last row, I was short, and suddenly Professor Saxe fixed his stare on me. I knew I was in trouble, and I crouched behind the chair in front of me.
“Where did that little guy go?” Saxe wondered.
Baruch College was tough and had strict standards. Seniors majoring in accountancy were required to write a baccalaureate thesis on a topic approved by a thesis advisor. I had an evening job with RCA Communications, a subsidiary of Radio Corp. of America, and I requested permission to write my thesis on Accounting and Commercial Aspects of a Radiotelegraph Company.
I had been dating Claire [Rosen ’40], a coed (later, she became Claire Mason), who typed my thesis on her Underwood typewriter. On the morning of Commencement, Claire phoned me. “The New York Times just published the graduation awards, and we won the thesis prize.” I was curious as to who had selected my thesis. It was Professor Saxe.
During 1946 The CPA Journal, published by the New York State Society of CPAs, announced an essay contest, and I submitted “Random Thoughts of a Young Accountant.” I received a phone call from the editor of The CPA Journal, Emanuel Saxe.
“Your article will be published in the May 1946 edition of The CPA Journal; please meet me at my office,” he said.
When Claire had typed the article, it was black and white; the copy on Dr. Saxe’s desk was now black and blue. “I made some changes,” he said.
“Thank you, sir,” I respectfully replied.
When I was appointed to the State Board for Public Accountancy by the New York State Board of Regents, Emanuel Saxe was already on the state board. When I was nominated for the presidency of the New York State Society of CPAs, Emanuel Saxe was on the nominating committee.
In November 1977, I was designated co-chairman of the Third Jerusalem Accounting Conference. I phoned Emanuel Saxe and told him, “You must come to the meeting and sit at my right hand.”
In his quixotic manner, he asked, “Why must I go with you?” I replied, “Because I’m losing my eyesight, and because I would like you to deliver a paper on malpractice suits against accountants.”
The meeting was attended by several thousand accountants from all parts of the world. The co-chairman was Lord Hirshfield, the queen’s personal accountant. On the opening morning, Lord Hirshfield was seated in the front row. I turned to my right and said, “Mannie, how do I address Lord Hirshfield?” Saxe replied, “You refer to him as ‘M’Lord.’
“Look Mannie,” I said, “I’m not calling anyone ‘M’Lord’!” Saxe replied, “Don’t ask my advice, if you don’t like my answers.”
So I rapped the gavel and said, “M’Lord Hirshfield, ladies and gentlemen.”
I have described my close relationship with Emanuel Saxe, but there were dozens of others who were also recipients of his largesse.
Philip Piaker [’44], who came from a working-class family in New York, attended Baruch College, received a degree in accounting, and took a job teaching English in the New York public schools to help support his family. Dr. Saxe learned of an opening to teach accountancy at the State University of New York at Binghamton. He phoned Piaker, who took the post. In time he became chairman of the accounting department and established a CPA firm, Piaker & Lyons.
One of Professor Saxe’s bright students was Michael Del Guidice [’64], who graduated from Baruch with a 4.0 average. Saxe learned of an opening for a technical assistant with the New York State Assembly Ways & Means Committee and recommended Michael, who got the job. Del Guidice worked his way up the legislative ladder and at the pinnacle of his ascent, he became secretary to Governor Mario Cuomo. After leaving government posts, Del Guidice became senior partner of Millennium Credit Markets LLC, an important brokerage firm.
Piaker, Del Guidice, myself, and, of course, the brilliant Abraham J. Briloff [’37, MS ’41], as well as scores of other Saxe students, were indebted to him for his sincerity, integrity, and warmth.
He was our teacher, advisor, and friend.
About the Author: Eli Mason
As a senior partner of Mason and Company, LLP, an accounting and tax firm formed in 1946, now merged with J.H. Cohn, Eli Mason (1920–2009) held numerous influential positions in such professional organizations as the New York State Board for Public Accountancy, the American Institute of CPAs, the National Conference of CPA Practitioners, the Foundation for Accounting Education, and the New York State Society of CPAs. He and his wife were extremely active in the life of their alma mater. He was the first president of The Baruch College Fund and subsequently named president emeritus of the BCF Board of Trustees. The main auditorium in the Field Building (also know as 17 Lexington Avenue) is named Mason Hall in honor of Eli and Claire, both Class of 1940. The couple supported the Claire and Eli Mason Professorship in Accountancy, and the conference room located on the third floor of the Administrative Building is named the Eli Mason Conference Room.
Copyright: Originally published in Accounting Today. May 21, 2007. Reprinted with permission.
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