T. Ray Phillips, III of Oklahoma City died December 19, 2005. He practiced corporate and partnership law; acquisitions, divestitures, and mergers; real estate development; health care law; federal income, estate, and gift taxation; estate planning and probate; franchise law; and municipal finance law. Admitted to the Oklahoma Bar in 1966, he received his education at the University of Oklahoma (B.B.A., 1963; J.D., 1966) and New York University (LL.M., Taxation, 1967), and belonged to the legal fraternity, Phi Delta Phi. Mr. Phillips was admitted to practice before all Oklahoma courts, as well as the U.S. Tax Court and the U.S. District Court, Northern, Eastern and Western Districts of Oklahoma. He was a member of the American Bar Association, Oklahoma Bar Association, Oklahoma County Bar Association, and National Association of Bond Lawyers.