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Dennis D. Meridith, 61, died on May 14, 2005 at his home near Silver Creek, NE of amyotrophic lateral sclerosis (Lou Gehrig's disease). Dennis, formerly of Albuquerque, practiced law at Marron & McKinnon in the 1970s, then studied accounting at UNM, became a CPA, and worked for Peat, Marwick, Mitchell. He returned to the practice of law with the Moses Law Firm, concentrating on tax law, estate planning, and business planning. He particularly enjoyed helping families and small business owners accomplish their goals in our sometimes complex legal and regulatory system. In 1990 he moved to Des Moines, IA where he was the head of Tax Policy for the Iowa Department of Revenue. He then moved to his grandmother's farm outside of Silver Creek, NE, working first as a trust officer at the Oak Tree Trust Company and then practicing law in Columbus, NE until his "semi-retirement." Simultaneously, he established, with his son, an alfalfa hay operation on the family farm, homesteaded in 1871. Dennis was a member of the New Mexico, Nebraska, and Iowa Bar Associations and the CPA Society of New Mexico. He was a private pilot and enjoyed carpentry, devoting time and energy to the renovation of the family farmhouse. He will be remembered for his varied interests, especially debating the political and social issues of the day. Dennis is survived by his son, Benson Meridith of Silver Creek, NE; daughter, Heather Meridith Tyndall and husband Robert; grandchildren, Emily and John of Cranbury, NJ; and former wife, Shirley Meridith of Albuquerque. Funeral services and burial were May 18, 2005 in Silver Creek, NE. The family requests any memorials be made to Project A.L.S., 900 Broadway, Suite 901, New York, NY 10003, www.projectals.org
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