The finest man I've ever encountered in business passed away Saturday - Lou Lowenstein.

Lou was teaching at Columbia Law School when I met him in 1992. His writings in Barron's had always struck a chord with me, as well as his book "What's Wrong with Wall Street."

I'm glad to have met him; he gave me plenty to think about, and his support and encouragement in the early days of The Analyst's Accounting Observer was irreplaceable. His fundamental sense of decency showed in all his works, whether business or non-business. Lou was a tremendous supporter of the homeless, and played a critical role in the development of New York's Coalition for the Homeless, Inc.

He'll be missed by many, myself included. He won't be forgotten, though.