80 Years of Kostelantz

Remembering Sid Kess on His 100th Birthday

Written by Bryan Skarlatos | Jan 30, 2026 6:30:00 AM

 

A reflection by Bryan C. Skarlatos.

As Kostelanetz enters its 80th year, I can’t help but think back on so many of the people who have made an impact at the firm. For example, just a few weeks ago, our own Sid Kess would have celebrated his 100th birthday.

If you’re a tax professional who’s been around for a few years, you’ve probably heard of Sid. By the time he passed away in 2023 at the age of 97, Sid had probably had a hand in training half the tax professionals in the U.S., given the seven decades he worked in the accounting and tax law fields.

I first encountered Sid Kess in 2008 at a tax conference in Los Angeles, and he immediately took me under his wing. It is unusual in any business to have a chance encounter with someone who gives guidance and helpful information on the spot; however, an encounter with Sid was rarely just a one-time meeting. Sid was so genuine and authentic. Little did I realize at the time that Sid had found me, and I had a mentor for life.

A few years later, I encouraged Sid to join Kostelanetz as counsel, not just because of his authoritative command of tax law, but because of his passion to connect with and help others regardless of who they were or what their job was. Tax law just happened to be the platform Sid used to help others.

Sid will always be remembered for all the tax conferences he chaired and ran, the countless articles and books he wrote, and his extraordinary ability, even in his 90s, to study and learn ever-changing tax law and policy.

But Sid was so much more than a tax lawyer and accountant extraordinaire. Sid was an example of how we can all be better people by going out of our way to connect with and help others.

Perhaps one of Sid’s most lasting legacies at Kostelanetz and beyond is that he showed us the importance of taking the time to connect with and care for others—and of constantly paying our good fortune forward. When I stand in front of a mirror, my hope is that I can see a little bit of Sid reflected back at me.

 

(Adapted from a remembrance provided to CPA Journal in November 2023.)