Samuel Ira Gerard, 99, of Longmeadow, formerly of Cherry Hill, N.J., died Jan. 6. He was the husband of the late Esther Barshay Gerard and the late Blanche Barshay Gerard. Born in New York City, he was the son of Harry and Mary Goldberg. He graduated from Abraham Lincoln High School.He received a B.A. in accounting from St. John’s University and served in the Ordnance Corps of the U.S. Army from 1943 to 1945. In 1949 he received a Bachelor of Laws degree from New York Law School. He worked for the Philadelphia Regional Office of the Internal Revenue Service as a Federal Estate Tax Attorney and then supervisor of the Internal Audit Unit. He retired from the IRS in 1980. He received the Albert Gallatin Award, the highest civilian award presented by the U.S. Department of the Treasury. From 1980 to 1993, he was chief of the Random Audit Program in the Office of Attorney Ethics for the Supreme Court of New Jersey. He created and developed a program that became a national model for monitoring the recordkeeping of private practice law firms. He was admitted to the United States Supreme Court, the New Jersey Bar and was a member of the Camden County Bar Association. He is survived by a daughter, Nora Gerard; two grandchildren, Elliot Scher and Alicia Scher; a and son-in-law, David Scher; his stepchildren, Joan Rosner and her husband, Michael, of South Hadley, E. Bonnie Podell of Manhattan Beach, Calif., Stephen S. Barshay and his wife, Janice, of West Hartford, Conn.; and grandchildren, Jordan (Alysia) Rosner, Douglas (Erin Higgins) Rosner, Rebecca (David) Abbott, Laine Podell, Marc Podell, Robyn Pick (Adam), Hilary Barshay (Tim Shaw), Richie Barshay, Nathaniel Barshay, Micah Barshay; and many great-grandchildren, nephews and nieces. Memorial contributions may be made to The Philadelphia Orchestra or Jazz at Lincoln Center to support their performance and education initiatives.


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