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      <title>In loving memory of Martin Helmke by Gayle Miller</title>
      <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs</link>
      <description>Made with love by friends from the Legislature</description>
      <language>en-us</language>
      <pubDate>2021-02-03 05:29:47 UTC</pubDate>
      <lastBuildDate>2025-10-28 07:09:45 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
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      <item>
         <title>You made such a huge difference</title>
         <author>gmiller06</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1157028658</link>
         <description><![CDATA[<div>My memories of Martin are too many to list, but I am forever grateful for a mentor, a friend, a public servant, a brilliant mind, and a kind soul.  I am forever amazed by the recitation of the RTC. <br>Gayle</div>]]></description>
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         <pubDate>2021-02-03 05:37:44 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1157028658</guid>
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      <item>
         <title>A Senate Institution</title>
         <author>gmiller06</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1157033909</link>
         <description><![CDATA[<div>And a treasure. This picture is worth a thousand words-- proudly standing at the Senate dais. </div>]]></description>
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         <pubDate>2021-02-03 05:40:44 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1157033909</guid>
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      <item>
         <title>Mentor to Many</title>
         <author>keelybosler</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1157116184</link>
         <description><![CDATA[<div>As a young budget staffer that joined the Senate in 2004 - I remember fondly my interactions with Martin.  His wit, his chuckle and his generosity with his time was always appreciated.  He will be missed and we are all better having known him. Many condolences.<br><br>Keely Bosler</div>]]></description>
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         <pubDate>2021-02-03 06:19:40 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1157116184</guid>
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      <item>
         <title>Dan Walters remembers Martin.</title>
         <author>detwilerpeter</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1159434779</link>
         <description><![CDATA[<div>When I began covering the Capitol for the late, sometimes lamented, Sacramento Union in 1975 I was told by someone that Martin Helmke, Dave Doerr and Fred Silva drafted most of the important taxation legislation while eating their sack lunches in Capitol Park. I always knew Martin as a fount of information about government finance delivered with an impish sense of humor and consider him to be one of the finest civil servants I ever met. I don't say that amount many Capitol characters. Dan Walters (posted with permission by Peter Detwiler)</div>]]></description>
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         <pubDate>2021-02-03 15:55:57 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1159434779</guid>
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      <item>
         <title>Committee Alley</title>
         <author>detwilerpeter</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1159452324</link>
         <description><![CDATA[<div>I first knew Martin from his work on property tax allocation after Proposition 13 (1978). When the Senate Local Gov't Committee offices migrated to the 4th Floor (AKA "committee alley"), we were lucky enough to find ourselves directly across the hall from the Rev &amp; Tax Committee. Martin was a great source of detailed information as I muddled along. His marvelous collection of 3-ring binders (covered in green cloth) &amp; incredible memory allowed him to recreate the legislative history of tax bills. A brilliantly retentive mind. Even better, he introduced the Detwiler family to Monty Python humor, lending us his pirated VHS copy of "Time Bandits." Our sons were near-teens at the time, changing their sense of humor &amp; outlook on life. A good friend &amp; solid colleague. Peter Detwiler</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-03 15:58:57 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1159452324</guid>
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      <item>
         <title>Bill Kier on Martin&#39;s migration (DOF to SOR)</title>
         <author>detwilerpeter</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1159712117</link>
         <description><![CDATA[<div> </div><div>Bill Kier was the Director of the Senate Office of Research (SOR) who hired Martin away from the Dept of Finance (DOF) in 1975:<br><br>It was [Senator] Steve Teale who suggested (rather than my simply being chucked onto the street) that I be sent ‘over there – with the old guys’ – and that’s how I ended up in what became known as the Senate Office of Research (SOR) with [Dave] Cox, [Vern] Gleason and [Richard] Lazansky – I was the ‘environmental policy specialist.’ <br><br>Within a year or so Cox, who was frail, retired, recommending to Senate Rules on the way out the door that they make me the office’s director; then Gleason (who I loved working with – he’d been a hard-rock Grass Valley goldminer in his day/ got into welfare administration during the Great Depression) retired; and then Lazansky. Lazansky’s SOR role – telling us what the economy had in store for the upcoming budget year – was so vital I was panicky about how, if at all possible, to replace him. Dick Lazansky recommended the young genius that he’d left behind at Finance, Martin Helmke.</div><div> </div><div>It didn’t take much to lure Helmke away from the Dept of Finance.</div><div> </div><div>I had the great good fortune of recruiting/hiring a dozen or so totally brilliant SORers over the seven years that I ‘ran’ (the Senate leaders had a lot to say about my hires) the SOR. They all brought something special to the office/team.</div><div> </div><div>But Martin, above all, was good for more punchlines than any. Martin would dutifully trek to UCLA for its semiannual <a href="https://www.anderson.ucla.edu/centers/ucla-anderson-forecast">Anderson Forecast</a> economic data-thrashing. I caught him on returning to the Capitol from one of those Anderson events, anxious to hear what he’d learned – we were in a first-ever economic situation that we were having trouble getting our heads around: <a href="https://en.wikipedia.org/wiki/Stagflation">stagflation</a> ..</div><div> </div><div>And Martin said ‘<em>Bill, if we laid every economist in that room end-to-end they’d have pointed in all directions.’</em></div><div><br></div><div>I treasure my professional and just-plain-fun relationship with Martin Helmke.<br><br> - Bill Kier (excerpt posted with permission by Peter Detwiler)<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-03 16:41:30 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1159712117</guid>
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         <title>Martin had a great sense of humor. A couple of examples: when we were at a conference in Oklahoma City,  we decided to go down to Norman to look around the campus of the University of Oklahoma. When we got there, he spotted a sign outside a restaurant that read “Girlie Pancake House: They’re Stacked Better.” He insisted we go in and have pancakes. I still have his picture in front of the sign somewhere around the house. When we were writing the bill to implement Prop. 13, Martin suggested, as a gag, that we put a definition of County Clerk in the definition section (Section 95 of the R&amp;T Code) even though there was no mention of City Clerk in the statute. I was an inside gag and is still there. For a number of years, Martin had a Guy Fawkes Day party at his house. Those were great days and I treasure his memory. Dave Doerr, former chief consultant, Assembly Revenue and Taxation Committee.</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1159881563</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-02-03 17:09:29 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1159881563</guid>
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         <title>When I joined the Pro Tem&#39;s office in 1986, Martin was already one of the Senate &quot;Venerables.&quot;  Revered for his policy expertise, Martin was also beloved for almost all for his patience, gentle humor and willingness to share knowledge with anyone who asked.  Martin was probably less loved by lobbyists who were pursuing dubious tax exemption proposals that would have cost the state billions but provided little benefit.  By protecting the state&#39;s purse, Martin is one of the unsung heroes who made it possible for all more celebrated spenders to spend state funds on schools, and health and human service programs.  He was one of the &quot;three musketeers&quot; along with Fred Silva and Dave Doerr who were credited with rescuing the state from the post Prop 13 fiscal disaster.  Martin was a mentor, a model and mensch.  May his memory be a blessing. </title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1160905640</link>
         <description><![CDATA[<div>- David Panush <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-03 20:21:22 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1160905640</guid>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161060581</link>
         <description><![CDATA[<div>Martin earned the respect of taxpayers by providing thoughtful, intelligent analysis of every tax policy that came before the Legislature. Whether you agreed or disagreed with his conclusions, you knew they were honest presentations of the issues, backed by years of experience. </div><div><br></div><div>CalTax had a great working relationship with Martin, and we valued his sense of humor and his passion for improving our state. After he retired from state service, he worked with CalTax for many years to continue producing his signature spreadsheets of tax-related legislation -- a resource we still refer to when researching legislation. </div><div><br></div><div>Martin was a giant in the tax policy arena, and he will be missed.</div><div><br></div><div>California Taxpayers Association President Robert Gutierrez</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-03 21:06:17 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161060581</guid>
      </item>
      <item>
         <title>Brilliant, Kind and Fair</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161156177</link>
         <description><![CDATA[<div>Martin was wicked smart, funny and yet humble.  He was kind and fair to me in my "junior lobbying" days which meant more than I can say.  If I could, I would send him off with a full deck of cards--he would understand.  All my very best to his family.  What a great man!<br><br>Laurie E. Nelson Randlett</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-03 21:38:51 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161156177</guid>
      </item>
      <item>
         <title>A consummate professional</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161303534</link>
         <description><![CDATA[<div>In my early years in politics, I appeared often in the Assembly Revenue and Taxation Committee. While I only spoke with Martin a couple times, I will never forget his detailed thoughtful analysis of legislation. He taught me so much. I'll always remember being sad when I found out he retired because the loss of all that institutional memory just cannot be replaced. <br><br>David Wolfe</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-03 22:42:11 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161303534</guid>
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      <item>
         <title></title>
         <author>mtopp3</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161307105</link>
         <description><![CDATA[<div>I was a very young staffer when i met Martin in the early 90s.  When I think back on his patience and kindness to me, who truly knew next to nothing about tax policy or budgets, I am  amazed by his willingness to help me understand the Rev and Tax Code. But it was his unspoken teaching about the importance of integrity, collegiality, and kindness in our Capitol work that will stay with me forever.  We are all blessed to have known you!<br>-Moira Topp</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-03 22:43:57 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161307105</guid>
      </item>
      <item>
         <title>Brilliant, Humble and always a Gentleman </title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161354640</link>
         <description><![CDATA[<div>I worked with Martin for many years.  Hard working.  Many times in the office early because I think his brain never shutdown.  In all my years, I can say I have never admired anyone as much.  Martin was a living, breathing, walking tax history book.  His legislative recall on tax legislation was amazing.  Martin could recite legislation by year and author pre and post Prop. 13.  It was an honor to work with him.  <br>A CLASS ACT FOR SURE!<br><br>  R.I.P.  Martin<br>Marisa Lanchester </div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-03 23:08:33 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161354640</guid>
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      <item>
         <title>One of the very best...</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161462226</link>
         <description><![CDATA[<div>I first met Martin in 1985 as a new Assembly employee learning about the unitary tax. Over many years, I had the fortunate circumstance to work directly with Martin on tax legislation in numerous capacities. No matter how politically charged the situation, the late hour, or the gravity and complexity of the issue, Martin’s was always the calm voice of reason…a constant source of reliable information, sage advice and great good humor. His expertise was unsurpassed, his word was his bond, and the term “consummate public servant” truly applies to his entire career…whether or not we were on the same side of an issue (and we often were not). And then there were the spreadsheets, which none of us could live without.</div><div><br></div><div>Without exception, it was always a pleasure to meet with and engage with Martin. I learned from him every time we worked or spoke together, but even more, I valued his friendship and will always hold him in the highest esteem as a public servant. His memory will always be a blessing. Prayers and condolences to all his family as we celebrate a life of service so very well lived. California is better for his many years of dedicated service.</div><div><br></div><div>Richard Mersereau</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-04 00:12:01 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161462226</guid>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161492534</link>
         <description><![CDATA[<div>I really wish I could have experienced Dave and Martin at their peak trouble making.  I didn’t really get to know Martin until after my time in the Assembly.  We were sometimes working together and sometimes we were adversarial.  But he always had a great sense of humor, a calm, sage demeanor, and was always generous with his time and knowledge.  I learned a great deal from Martin for which I am forever grateful. -- Greg Turner</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-04 00:27:50 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161492534</guid>
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      <item>
         <title>Oh, And That Grin</title>
         <author>wm62rkqrf2</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161543675</link>
         <description><![CDATA[<div>Just leaving public service at Franchise Tax Board to work on California tax policy and advocacy in the private sector in the early 1990s, Martin and Dave Doerr are two people I sought out. They were known for their institutional knowledge, and I wanted to learn from the best. But I got a bonus: They both made me laugh; and Martin’s grin was infectious. During any giggling episode, one of us would always say: “Who knew taxes could be so fun?” Over the years, I got pretty good at reading Martin’s grin, and which way he was leaning on an issue. I got a special grin from him when he told me he hired Gayle full time. His succession plan was in place. Martin’s door was always open, whether we were discussing the need for the FTB to write cumulative legislative analyses, not amendment by amendment (I still have Martin’s e-mail from 2005 on that one), or whether a ten-year statute of limitations on FTB collections in conformity with federal tax law was appropriate (he compromised at 20 years, also in 2005). He was one-of-a-kind, a dedicated public servant in the truest sense, and California is better for it.<br><br>– Gina Rodriquez<br><br></div>]]></description>
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         <pubDate>2021-02-04 00:53:19 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161543675</guid>
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      <item>
         <title>So smart, generous and respectful</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161677003</link>
         <description><![CDATA[<div>As a struggling young lobbyist in the early 80's I found myself with a tax issue and fearfully crept into Martin's office to see if he would have time to talk to me.  Not only did he give me his precious time, he gave me a tutorial and told me I could come back anytime with questions.  In the succeeding 30 years I knew I could count on him for his expertise and his kindness and I will never forget him for being such an impressive and agreeable tutor.<br>Hedy Govenar</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-04 02:04:21 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161677003</guid>
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      <item>
         <title>An Institution</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161783268</link>
         <description><![CDATA[<div>There are a rare few legislative staffers who, by dent of knowledge, longevity, and character, become institutions. Martin was such a staffer. He was universally respected and his public service set a standard to which the rest of us can aspire, likely fall short, but make a significant contribution in the effort. <br><br>David Ruff </div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-04 03:06:47 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161783268</guid>
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      <item>
         <title>Unassuming Leadership</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161866897</link>
         <description><![CDATA[<div>I am sad to hear of Martin’s passing.   </div><div> </div><div>I first met Martin in the early 1990’s in the Wilson Administration, as I was learning how the capitol operates. I was working on a tax amnesty proposal with Willie Washington (Manufacturers) on one side and Tom Rankin (Labor Fed) on the other.  If I remember correctly, Senator Wadie Deddeh was the chair at the time.  </div><div> </div><div>In that experience, I had the honor of getting to know Martin Helmke.  </div><div> </div><div>He was the guy I would reach out to to provide new data and details about the proposal (before e-mail or excel).  He would always take my call or drop in.  And he wanted to hear what I had to say.  He asked the right questions to get to the core of the issue and figure out how the amnesty proposal would really work.</div><div> </div><div>Martin had this very unassuming and quiet demeanor.  Always polite and professional.  And with a dry sense of humor.  Frankly, I was never sure what was going to happen next.  And then I would see my information featured in his analysis and framed in a fair and factual way.  </div><div><br> Martin excelled in the legislature because he demonstrated how to treat people with dignity as we did our jobs while also being a quiet and unassuming leader.  He did this by gathering the facts and then doing the right thing for the right reasons.  <br><br>Over the decades our paths crossed several times in my work in the Senate and Assembly.  To Martin's credit, the years never changed him.</div><div> </div><div>Martin Helmke was an early mentor for me.  RIP Martin.  </div><div> </div><div>Michael Miiller</div>]]></description>
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         <pubDate>2021-02-04 04:00:02 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161866897</guid>
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      <item>
         <title>The Consummate Legislative Consultant</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161976085</link>
         <description><![CDATA[<div>There was a day many years ago when I got started in the legislative process where there were subject matter experts that everyone relied upon to provide solid advice and wisdom on the subject matters to which they were tasked. Martin was one of those individuals. No one for a time had more legislative tax knowledge and history as did Martin.<br><br>He was always thoughtful, kind, and generous with his time even if you were inexperienced and asked what he may have thought were dumb questions, Martin never let you know it. He was a great human being for which we will all share his loss. My condolences to the Helmke family and all his friends that he touched in meaningful ways.<br><br>Paul Gladfelty</div>]]></description>
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         <pubDate>2021-02-04 04:56:48 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1161976085</guid>
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      <item>
         <title>Brilliant — and patient</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1162395633</link>
         <description><![CDATA[<div><br>To a young staffer, few roles were more awe-inspiring than the chief steward of any policy area in the senate. The chief steward of California TAX policy, however, stood in a category of his own.<br><br>Yet, one of Martin’s most extraordinary qualities was the utter lack of hubris even in the midst of his remarkable status and unparalleled knowledge. <br><br>Martin treated even those of us who were the least important with the same respect and patience as those who were the most important.  Not a small thing in our world.<br><br>He was a tax policy historian and the guardian not only of well-considered policy, but a culture of respectful debate, thoughtful and detailed analysis, mutual respect and quiet dignity.<br><br>He will be greatly missed but his remarkable influence on policy, on people, and our shared, beloved institution will live on.<br><br>With deepest condolences to the family, <br>Erin Niemela<br><br><br><br></div>]]></description>
         <pubDate>2021-02-04 07:45:41 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1162395633</guid>
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      <item>
         <title>Wonderful sense of humor, knowledgeable and gracious. </title>
         <author>jon324</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1163609905</link>
         <description><![CDATA[<div>I always enjoyed Martin's company and conversation. We had an inside joke: Whenever I called his office, I would say to the receptionist "tell Martin that's its the "Evil Jon Coupal." He would laugh and we'd make lots of jokes about it. Despite what I'm sure was a gulf of differences between us about public finance, he never let our divergent policy views interfere with his willingness to be helpful. Wish there were more like him today.  <br><br>Jon Coupal</div>]]></description>
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         <pubDate>2021-02-04 13:34:36 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1163609905</guid>
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      <item>
         <title>Expertise, wit, grace, and decency</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1165886842</link>
         <description><![CDATA[<div>As a new deputy legislative counsel<br>towards the end of the 1980's, I had the very good fortune to have Martin as a frequent client as I worked on public finance and tax legislation.  Martin's tremendous knowledge and intelligence, as well as his poise, wit, and humor, not only contributed greatly to my training as a legislative lawyer, but made him a truly treasured client, colleague, and Capitol institution over the years.  Martin was one of a kind, in the very best sense, whether when working through some of the most complex and consequential legislation in the building or being blessed, even during some of the most stressful times, by his kind humor and decent manner. He will always be remembered with fondness and respect.<br><br>Kirk Louie</div>]]></description>
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         <pubDate>2021-02-04 20:06:08 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1165886842</guid>
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      <item>
         <title>Remembering Martin</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1166479648</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-02-04 23:50:58 UTC</pubDate>
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         <title></title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1166479938</link>
         <description><![CDATA[Martin contributed to state tax policy in many ways.  One of his most enduring efforts resulted in a historical record of legislation. His meticulous work in starting and maintaining a weekly tax bill list was an endeavor that spanned 20 years.
His collegiality will be remembered, too, as it extended from the Senate to the administration, tax agencies, interest groups, and the general public.  Martin maintained remarkable equanimity during often tense times.
One of my fondest memories of Martin is the way he coped with space constraints during a particularly difficult “office downsizing.”   When the Senate Revenue and Taxation Committee’s Capitol office was cut in half, he generously shared with me the remaining office so that I wouldn’t be moved far outside the Building.    
He and his family are in my thoughts and prayers.

Anne Maitland
]]></description>
         <enclosure url="" />
         <pubDate>2021-02-04 23:51:08 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1166479938</guid>
      </item>
      <item>
         <title>Martin’s Humor</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1166943982</link>
         <description><![CDATA[<div>A little song, a little dance<br>A little seltzer down his pants. <br>Something oft quoted by Martin. He loved limericks perhaps most of all, quoting and creating. My favorite which he penned for my wedding in 1984:<br>A guy from Montana named John<br>Thought sheep were a real turn-on<br>Until he met Shelley<br>Whom he found much less smelly<br>And rather less hard on the lawn. <br><br>Martin was instrumental in my being hired at the Senate Office of Research and we spent many good years working at SOR and later <br>he in Rev and Tax and I at Senate Budget. Always thoughtful, a class act, and a really decent person. RIP my friend. <br><br>John Griffing <br><br>I apologize for this but I must add this story Martin told me. It is an important life principle. <br>I think it was 1980 or 1981 and Martin and Art Packenham (LAO) were attending the UCLA forecast conference. They had to leave quickly to catch their return flight when another state economist, who was my then boss (I’ll call A.S.) asked for a lift to LAX. Of course they said yes and off they went to return their rental car at one of those offsite car rental spots. Anxious to get rid of the car and onto the shuttle bus they hastened to turn in the car and their paperwork, when they looked up to see the shuttle bus leaving for the airport without them. But not empty, it had one and only one passenger — A.S.<br>Boy were Art and Martin upset. I said, ”Martin, what did you do about it?’  He said, “I tell the story.”<br>It’s a valuable lesson I’ve tried to use. Thank you Martin. </div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-05 04:36:38 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1166943982</guid>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170158650</link>
         <description><![CDATA[<div>While I didn't know Martin well,  he was recognized as the gold standard as THE legislative staff person on tax issues.  When I became a Chief Consultant, Martin was one of the people I tried to emulate.<br><br>May his memory be a blessing to all who knew him.<br><br>Margaret Gladstein</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-05 20:21:10 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170158650</guid>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170271034</link>
         <description><![CDATA[us]]></description>
         <enclosure url="" />
         <pubDate>2021-02-05 20:56:01 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170271034</guid>
      </item>
      <item>
         <title>Remembering a class act</title>
         <author>lorenkaye</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170281614</link>
         <description><![CDATA[<div>Martin was a class act and an honest broker. He never raised his voice, and was likely to disarm you with a penetrating question, and while you were fumbling for an answer, he'd make a joke.<br><br>His dedication and reputation rubbed off not only on his fellow staff, but on many of us who worked with him, influence him or learn from him.<br><br>He was a public servant and a mensch.<br><br>- Allan Zaremberg and Loren Kaye</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-05 20:59:45 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170281614</guid>
      </item>
      <item>
         <title>Farewell my friend</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170418447</link>
         <description><![CDATA[<div>Martin's contributions to the Senate, the Revenue and Taxation Code, and the capitol community can scarcely be measured, not to mention exceeded, but I feel uniquely grateful for his role in my life and career.  He crafted AB 8, water's edge, and innumerable other provisions of California tax law, shaping them as best he could,  that became the air we breathe in the state's public finance system.  Those of us he mentored truly stand on the shoulders of giants, not only because he was a tall man.<br><br>As great as his contributions to public policy were, I see that I am not alone in remembering more fondly his wit, warmth, sense of humor, class, fairness, and patience.  He displayed these qualities to me and others too many times to count.  Martin will live forever in the law, as well as in the hearts of those fortunate enough to have learned from him.<br><br>Colin Grinnell</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-05 21:56:10 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170418447</guid>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170462511</link>
         <description><![CDATA[<div>Farewell <br>The very first bill I staffed was a tax bill. Thank God for Martin. He invited me in to his office and was at once brilliant, charming, funny  and disarming He helped allay my fears of messing up a bill for Jackie Speier!  I had the pleasure of working with him many more times, but what I most enjoyed were the times when I would come to his office and we would just sit and talk. He always had time. And he was always a true gentleman. Farewell to a friend and mentor. <br>Erin Ryan </div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-05 22:18:10 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170462511</guid>
      </item>
      <item>
         <title>In Memory</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170500873</link>
         <description><![CDATA[<div>When giants roamed the halls. ... Didn’t know Martin well, but he was most definitely preceded by his reputation for intelligence, humor and effectiveness. For most of us political hacks and minions, Martin (and a few other committee chiefs) existed on an exalted plain we dared not roam as mere, well, political hacks. My best to his family. Jim Evans</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-05 22:38:42 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170500873</guid>
      </item>
      <item>
         <title>Tax Tutor</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170560185</link>
         <description><![CDATA[<div>When I started covering California tax policy in the late 1990s, Martin was my tutor. He always took my calls, answered my questions, and walked me through all those crazy topics like water's edge elections and federal conformity. His brilliant bill analyses saved me from flubbing my stories on the regular. And he helped me realize that tax policy is where the fun is. Thank you, Martin. Rest in peace. Laura Mahoney</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-05 23:21:07 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170560185</guid>
      </item>
      <item>
         <title>Martin was a legislator&#39;s consultant.  He had the patience to listen and then to explain why you were wrong!  </title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170563378</link>
         <description><![CDATA[<div>His experience, insights and manner made Chairing a committee easy.  I miss our long discussions of policy, what was needed, why it wouldn't work...but what might work.  <br>They don't make consultants like Martin anymore.  He was a mentor to many.  He never lost sight that the policy we made was made for the people of California.  But beyond the office, Martin was a friend.  <br>I will miss him and keep him and his family in my prayers.<br><br>Mike Machado<br><br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-05 23:23:43 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1170563378</guid>
      </item>
      <item>
         <title>Great Respect for the Best of the Best</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1171694114</link>
         <description><![CDATA[<div><br>I vividly recall being this young staff person just starting my career in the state Senate.  I knew few, was trying to find my way, and felt intimidated by all that was around me.  I was given my own policy areas to navigate, but from time to time I would have to go learn about another area so I could make better sense of my own.  <br><br>When it was time to go learn something about California’s Rev and Tax Code and policy, I was blessed to meet Martin.  He was calm, confident, knowledgeable, humorous, and so damn patient with me.  He simplified things, and I found that—and his smile—so reassuring.   I am grateful for my limited opportunities to speak with and learn from Martin.   <br><br>I have similar memories of learning from many of his Senate contemporaries—Anne, Peter, David, Tim and many more.  This group made the Senate a special place in which to work.  They were the best teachers and committed to the work and the state.  Their legacy is the continued service and contribution of  people like Gayle, Collin, Keeley and other great public servants.<br><br>Thank you, Martin.  May you Rest In Peace.<br><br>— Brian Kelly</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-06 16:52:34 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1171694114</guid>
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      <item>
         <title>Martin Helmke--A Man for all Seasons</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1171715396</link>
         <description><![CDATA[<div>I didn’t know how lucky I was in early 1981 when I ran into this big  guy where we both worked in the scenic windowless basement of the 9th and L Building.  Martin was still doing tax work  with SOR---I was the tax guy for the Senate Republicans in those days.  Martin Helmke initially became a mentor to me (and so many others), but he was also able to become a friend and colleague—often a difficult combination to achieve.<br><br>We met in a much different time.  Policy mattered much more than politics, institutional knowledge was valued, friendships existed across the aisle and staff helped staff based on those friendships and not based on party affiliation.  Though unbelievable today, Republicans Marz Garcia and Ollie Speraw even Chaired and Vice-Chaired Rev &amp; Tax Committee while there was a Democratic majority in the Senate.<br><br>Martin was a man of this time.  Always available to help, Martin’s door always open for a friendly conversation to share a joke one minute and an observation about a difficult public policy problem the next.  While his prognostications did not always come true (“Single sales factor apportionment will happen over my dead body”) they usually did---and our tax system is the better for it.  Martin also had a subtle way of getting his point across---who could forget the twisted piece of metal from a Japanese Kamikaze plane that attacked his uncle’s WW II ship that Martin kept on his desk during the entire debate about Water’s Edge?<br><br>While we all like to think that tax policy work is the most exciting pursuit on the planet, there were in fact long periods of time (usually during the last few nights of the session) when fending off boredom was a major challenge.  In meeting this challenge, Martin and his colleagues in the tax gang (you know who you are) started the tradition of “tombstoning” mythical bills based on authors’ names.  The initial effort was the “Lockyer-Boatwright Nautical Protection Act of 1982).  As the night got later, the efforts became simultaneously more creative and more unprintable.  Hopefully, the master list still exists in one of those many binders he kept.<br><br>He was a connoisseur of political mixed-metaphors and other mangling of the English language that emerged from the mouths of those we served.  We often debated whether “You are hoisted on the petard of the atypical oil company ,” “The public schools are going to pot in a handbasket” or “The trouble with you people is that you want to have your cake and eat it both ways” best exemplified the oral challenges those who speak for a living often face.  The debate remained unresolved at the time of his passing.<br><br>Martin penned a letter of recommendation for my admission to law school—proof that even brilliant policy minds have occasional lapses of judgement.   I will always hold his memory close for that and the thousands of kindnesses both great and small he extended to me over the many years of our friendship.<br><br>He will greatly missed and fondly remembered forever by me, and by all whose lives he touched..<br><br>------Eric Miethke<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-06 17:03:57 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1171715396</guid>
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      <item>
         <title>Martin Helmke: Tax Expert Extraordinaire, Generous Mentor and just a REALLY nice person.    </title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1171856310</link>
         <description><![CDATA[<div><br></div><div>I first met Martin when I came to the Capitol in the 80’s but really came to know him best during those trying budget deficit years when leadership and budget staff sought to close huge budget gaps.  Not surprisingly, the Assembly and Senate weren’t always in agreement.  As one of the group of so-called “budget weenies” from the Assembly, I often found myself working closely with Martin and others from the Senate in crafting solutions.  Martin’s smarts and good humor shown through! He would listen to everyone’s ideas, then very politely explain why the tax policy made little to no sense.  What was so remarkable is how nice and kind he was in the process.  And how, for me especially, he taught me tax policy – of which I knew little – along the way. He was always patient, generous and ready with a perfect dry wit when needed.  He didn’t need to take the time with me, a person from the other house.  But he did.  And, I learned so much from him both about policy and working with others.    </div><div> </div><div>I will always remember you fondly, Martin.  You were a wonderful mentor and teammate with a great sense of humor, for whom I hold the utmost respect.  You were really one of the “class acts” in the Capitol.  May you rest in peace.  </div><div> </div><div>Now, Martin, about that business tax credit we were discussing …. ???</div><div> </div><div>Leslie Medina</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-06 18:29:12 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1171856310</guid>
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      <item>
         <title>More than kindness</title>
         <author>kyzamarripa</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1172142158</link>
         <description><![CDATA[<div>I will remember Martin for his kindness, always.<br><br>I was a young person who entered the State Capitol in the early 1980's a bit lost but eager to make my mark, like many of us.  It was the era of crisis for child care and development centers as the McMartin case cause panic in parents, providers, local government and state agencies.  The impact on care for children and families was devastating.  <br>Enter little upstart Ms. Karen who convinced her Republican boss from Orange County to do something enter our child care tax credit bill along with many other legislators and staff far more experienced than me.  I knew nothing about tax codes let alone how to manage our bill amidst so many others.  <br>Martin was incredibly kind and generous with his advice and support as I worked on this effort.  He was always accessible, patient and willing to share his experience and expertise with a young staffer.   Martin was wonderful teacher and mentor to me and so many for decades to come.   His smile was also a bright light for all of us walking the halls.   <br>You will be missed Martin for so many reason but for me it will be for your kindness.  </div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-06 22:12:08 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1172142158</guid>
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      <item>
         <title>A discussion of books</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1172553577</link>
         <description><![CDATA[<div>So much has been said and said well, there is little reason for me to add much.  But I do recall with fondness a random discussion Martin and I had that led me to read several books that he had recommended.  These books were "Dreadnought" and its sequel "Castles of Steel."   Martin and I shared an interested in the navies of the early 20th century.  Cannot say that for many people.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-07 05:54:55 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1172553577</guid>
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      <item>
         <title>Indelible Memory</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1173906523</link>
         <description><![CDATA[<div>Martin leaves such an amazing legacy as a California public servant.  Over three decades of our interaction in the capitol, he was always approachable, knowledgable, solution-oriented and a pleasure to be around.  I still remember bumping into Joan and Martin in Target years ago, after you became a couple.  You were both so happy, with broad smiles.  It is an indelible memory and I am so glad you found each other. With heartfelt sympathy, Liz Hill</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-07 16:48:55 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1173906523</guid>
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      <item>
         <title>The Consummate Professional</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1174304523</link>
         <description><![CDATA[<div>Martin will always be remembered as the consummate professional who performed his responsibilities with substance and grace.<br>As a lobbyist who trudged over to the Capitol on a daily basis during session for 47 years, Martin was always a favorite for his many unique qualities - not just his command of the R&amp;T Code, but for his style. He would dispense his wisdom in a friendly and folksy manner with the occasional, "well you might want to look at R&amp;T Code section xxx or AB/SB xxx." Of course, there was always the sparkle in his eyes as he applied his quirky sense of humor to an otherwise dull and boring subject.<br>He leaves a legacy not only for his many years of policy leadership, but for the many folks whose lives he touched. I will cherish my many memories always with a smile on my face.<br>my sympathies on his passing,<br>Ralph Simoni<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-07 19:54:21 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1174304523</guid>
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      <item>
         <title>With Deep Admiration</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1174346566</link>
         <description><![CDATA[<div>I first met Martin in about 1981 when he was one of perhaps 5 people who could get together and actually talk about implementation of the Gann Initiative...not that any of us knew much - we were kind of making it up as we went. He was very kind to me as I was new, knew little but worked for Finance from whence he had come. He also told me great stories about some of the people who worked there and I had to promise I would never tell. He was always kind and he was always funny and he just knew so much you had to be in awe. My last memory of Martin when John Burton was pro tem was of them sitting in John's office trying to decide some I'm sure important budget policy in the tax area. I was impatient with many things to do when the two of them starting reciting limericks - trying to outdo each other. It was priceless and they called it a draw.  A little known fact is that one afternoon just after work (when I was still at Finance), the two of us left work and met up at the Quality Market on Folsom Boulevard.  We had discovered a shared love of old grocery stores and the two of us spent over an hour going u and down the aisles looking at labels ad ingredients. Such a fun memory. Martin was kind, funny, patient and so smart. He was a mentor whether he knew it or not and we are lessened by his loss. <br>May Martin be at peace.<br>Diane Cummins</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-07 20:16:06 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1174346566</guid>
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      <item>
         <title>Martin mentored me when I knew nothing</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1178710102</link>
         <description><![CDATA[<div>When I first started my career and went to work in the Administration, I had so much to learn. I was sent to a tax conference and got a ride with Martin and Dave Doerr, who took me under their wings and showed me the ropes. Martin never talked down to me even though I was a newbie with a lot to learn. Over the years, he was always accessible, professional, thorough, extremely knowledgeable, and above all, kind and funny. I will never forget his kindness to me in those early years and will be forever grateful to him for his patient guidance , his incredible wit, and his fundamental fairness no matter what his opinion. He was an institution, a legend, and whether he knew it or not, a mentor to me. He showed us all how it should be done. Maureen Higgins</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-08 18:44:21 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1178710102</guid>
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      <item>
         <title>Will be missed</title>
         <author>julygrace2013</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1179368260</link>
         <description><![CDATA[<div>I met Martin when I was a new staffer in the 80s.  He was gracious with his time and infinitely kind. I, like everyone, came to know that he was also brilliant, wise, and very funny.  I am not surprised to see that so many considered him a mentor and a friend.  California is better for his service.  He was a good soul who will be missed.  Julia King<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-08 21:00:40 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1179368260</guid>
      </item>
      <item>
         <title>Martin was a treasure.</title>
         <author></author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1183580798</link>
         <description><![CDATA[<div>Martin had a wealth of knowledge, was a fountain of information, and one of the most ethical and dedicated people serving the Senate I knew.  I even went back to him after moving over to the Assembly and beyond a few times for advice, because he was so approachable.  He didn’t make sharing his counsel painful.  The  only downside to dealing with Martin was his awwwfullll puns and he was so quick, that he always found a way to get a groan and a laugh.  I’m sorry such a wonderful man had to struggle at the end of a wonderful run.<br>Linda (and Mehdi)  Morshed</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-02-09 17:40:16 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1183580798</guid>
      </item>
      <item>
         <title>Always a Gentle Man</title>
         <author>fred147</author>
         <link>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1213385906</link>
         <description><![CDATA[<div>I look back with so many fond memories of Martin Helmke -- and the entire Senate in the early 1980's.  While many years ago, I do believe my boss sat on the Senate Revenue and Taxation Committee so we met not infrequently. When I think of Martin now what comes immediately to mind is his smile and unhurried pace.  <br>Of course after leaving the building, Martin was still the same person -- same pace, same humility, same interest in being helpful.  Same smile.  Same long strides walking down the hallway.<br>I have always felt one of the best compliments a man can receive in life is to be known as a gentleman ... <br>rest in peace, Martin.<br>Fred Noteware</div>]]></description>
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         <pubDate>2021-02-18 00:30:35 UTC</pubDate>
         <guid>https://padlet.com/gmiller06/f4kuze6n8ld54urs/wish/1213385906</guid>
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