ASU remembers
William Louis Raby
Professor, Accounting
December 25, 2017
William Louis “Bill” Raby, 90, passed away on December 25, 2017. Bill served as a Navy corpsman during World War II at various posts in Virginia and North Carolina. After his discharge, he attended the University of Illinois, graduated from Northwestern University in 1949 with a degree in accounting, and later earned an MBA and a Ph.D. from The University of Arizona. He became a CPA in 1949. At various times, Bill was on the faculty at Rockford (Illinois) College, The University of Arizona, Ohio University, New York University, and ASU, while engaging in full-time practice with a variety of CPA firms; the last one being the international firm of Touche Ross & Co. (after a merger subsequent to his retirement, now part of Deloitte Touche Tohmatsu Limited). At various times he was the National Tax Director for both Laventhol and Touche, as well as the Chair of Touche's International Tax Practice Committee. After his retirement from Touche, Bill served as counsel to Olsen-Smith Ltd. and then as a consultant on tax matters to his son Burgess, practicing as Raby Law Office in Tempe, Arizona, since 1993. He also was appointed by the governor for two terms to the Arizona Board of Tax Appeals, and served as Chair of that Board for two years. Bill was the author or co-author of nine books on taxation and also collaborated with Carl Riblet, Jr., in writing a nationally-syndicated newspaper column entitled "The Reluctant Taxpayer" for the L.A. Times Syndicate for about 10 years. With his son, Burgess, he authored and co-authored a periodic column in the tax publication, Tax Notes, for a number of years. Bill served as the founding chair of the Federal Tax Division and as a Vice-President of the American Institute of Certified Public Accountants. He was a life member of the Arizona Society of Certified Public Accountants, a Certified General Management Accountant and a Certified Financial Planner. Bill frequently acted as a spokesperson for the CPA profession on radio, television, in the press, and before congressional tax committees, and was frequently quoted in The Wall Street Journal in the 1970s and 1980s. He also was active as President of the Arizona Chamber of Commerce, on the finance committee of various political campaigns, and as the treasurer of the Sanctuary movement in the 1970s. He was predeceased by a grandchild, and by his wife, Norma Schreiner Raby. Bill is survived by three children, his friend and companion of recent years, Annanelle Hardt, three grandchildren and five great grandchildren. A memorial service is scheduled at 10:00 am on Wednesday, January 3, 2018, at Green Acres Mortuary and Cemetery, 401 North Hayden Road, Scottsdale, Arizona. Contributions in Bill's memory can be made to Marine Conservation Institute, Alzheimer's Association, the Sky Harbor