Norman A. Sugarman, 69, a Washington attorney who was a specialist in tax matters and a former assistant commissioner of Internal Revenue, died of cancer Feb. 18 at his home in Washington.
Mr. Sugarman was born in Cleveland. He graduated from what is now Case Western Reserve University and earned his law degree there in 1940.
In the same year he moved to Washington and went to work in the Office of the Chief Counsel of what was then the Bureau of Internal Revenue.
During World War II, he served in the Army in Europe. After the war, Mr. Sugarman returned here and to the Bureau of Internal Revenue. In 1952 he was named assistant commissioner and he held that post until 1954. He was one of the principal drafters of the 1954 tax code.
He then went back to Cleveland and joined the law firm of Baker and Hostetler. He was a partner there until 1977 when he came to Washington as managing partner of its Washington office.
He was the author of "Tax Exempt Charitable Organizations," which became a standard reference on that subject.
Mr. Sugarman was a trustee of Case Western Reserve University and a trustee and counsel of the National 4-H Council. He also was a member of the board and the counsel of the Council of Jewish Federations.
He was a life member of the American Law Institute and a former chairman of the tax section of the American Bar Association. He was an editor of the Federal Bar Journal of the Federal Bar Association.
In private life Mr. Sugarman was a member of the Washington Hebrew Congregation.
Survivors include his wife, the former Joan Green, whom he married in 1940, of Washington; three daughters, Janet Isaacs of Tallahassee, Fla., Elaine Rowgo of Melbourne, Fla., and Nancy Sugarman of Rutland, Vt.; two sons, Joel S., of Silver Spring and Laurence I., of Rochester, N.Y.; a brother, Sanford Sugarman of Shaker Heights, Ohio, and four grandchildren.