Carl A. Polsky is a retired Practice Professor of Accounting at the Wharton Graduate School of the University of Pennsylvania .A member of the faculty for fifty years, he taught the graduate courses in Federal Tax and International Tax. He is presently Of Counsel to the Philadelphia Law firm of Diamond,Polsky and Bauer,a firm that he co-founded. Carl is a CPA and Attorney. He is a long-time member of Temple Sinai.