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This is not the first time I have spoken to honor Edwin S. Cohen. I spoke at two of his retirements—at least—and in the Rotunda at both his 75th and 90th birthday celebrations. Each time, and on many other occasions over the years when I have spoken about tax law or policy in his presence, I would always steal a glance at Eddie, looking for that twinkle in his eyes, hoping to bring a smile to his face, or even an outright giggle. Today, I know I will still look, as I will for years to come, though I realize that I can no longer find his eyes, except in my own mind's eye. Eddie's absence is palpable; my heart is heavy.
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