It is with great sadness that Greenberg Glusker announces the passing of named partner Sidney J. Machtinger, at the age of 104, on Sept. 15, 2026.

Joining the firm as a Partner in 1965, Mr. Machtinger, belovedly known as “Sid,” dedicated over 60 years to Greenberg Glusker, where he focused on tax and estate matters. Prior to his time at the firm, Mr. Machtinger served as a trial lawyer for the Internal Revenue Service, handling tax cases for the Office of Chief Counsel in Washington, D.C. and the Regional Counsel’s Office in Los Angeles.

After leaving the IRS and entering private practice, Mr. Machtinger represented clients in tax controversy cases and advised clients regarding individual, corporate, trust and estate matters.

A graduate of the class of 1950 at Northwestern University School of Law, he was elected to the Northwestern University Law Review and a member of the Order of the Coif. Mr. Machtinger was a distinguished attorney and civic leader whose over seven decades long career was marked by a deep commitment to his profession and community.

Mr. Machtinger’s remarkable life extended far beyond his legal career and in many ways he was the personification of the American Dream. Born to Jewish parents in Kielce, Poland, he immigrated to Chicago at age seven, where he grew up during the Great Depression. Following the attack on Pearl Harbor, he enlisted as an officer in the U.S. Army Air Corps. As the navigator of a B-24 bomber, he flew 43 combat missions over the South Pacific and was awarded the Distinguished Flying Cross for his heroic service during a dangerous reconnaissance mission over Brunei Bay.

Upon returning home, he earned both his undergraduate and law degrees and went on to build a distinguished legal career. His accomplishments in tax law were recognized with the Dana Latham Award from the Los Angeles County Bar Association’s Taxation Section in 2004 for lifetime achievement in taxation law and the Bruce I. Hochman Award from the UCLA Extension Tax Controversy Institute in 2008 for his professionalism, leadership and commitment to the practice of tax law.

A firm believer in the importance of giving back, Mr. Machtinger devoted decades to civic and community service. He served for many years on the Board of Directors and Executive Committee of the ACLU of Southern California and received the organization’s Lifetime Achievement Award in 1996. He also served on the Legal Advisory Committee of the Constitutional Rights Foundation, the Board of Visitors of the UCLA School of Medicine and, for 30 years, the Board of Directors of the Center for the Partially Sighted, including three years as chairman. The Center honored him with its Lifetime Vision Award in 2011.

Beyond his professional and civic accomplishments, Mr. Machtinger was a devoted father, grandfather and great-grandfather who cherished his family and close friendships. He was a passionate reader and member of several book groups, and enjoyed dogs, baseball and playing bridge. He remained committed to walking and exercise well into his 100s, reflecting the energy and curiosity that characterized his extraordinary life.

He is survived by his beloved companion, Debora Stein; his five children, Steven (Susan), Barbara, Paula (Randy Thompson), John (Adele) and Edward (Willie Ablao); five grandchildren, Joseph (Jocelyn Johns), Rachel, Nicholas (Liz Smulian), Evan and Eva; one great-grandson, Elijah; and nephews, Alan and Arthur Machtinger and Robert Beilinall, of whom brought him great joy. In lieu of flowers, contributions may be made in his memory to the ACLU Foundation of Southern California or Leo Baeck Temple.

Media Contact | Seth Horowitz (seth@horowitzagency.com)

Trusts & Estates Planning

31st Annual UCLA-CEB Estate Planning Institute

29th Annual UCLA-CEB Estate Planning Institute

Nonprofit Law Update

Resources

Contact

Connect