After approximately 10 years of general practice as a plaintiff’s attorney Tommy E Hill formed Tommy E Hill Professional Association in 1977 to represent taxpayers, defined by the IRS as qualified investors, in planning and investing to minimize Federal and State income taxes while maximizing long term investment appreciation. The initial impetuous in accomplishing these objectives was in coal mining and real estate but became diversified enough to include the potential purchase of a major league baseball team. These objectives have basically been accomplished with venture capital from a small group of business men of substantial means by consecrating in specialized markets.The philosophy of the Association comes from the athletic background of the founder and is best illustrated by the statement of “George Halas, “Papa Bear, founder of the National Football League (NFL) when in his eighties and was asked about retirement, responded “if you had not rather be doing something else, you are not working” which becomes more ingrained and prized by the associations’ originator after celebrating more than forty years as an attorney. The goal of the Association is to be not only a conduit to the client’s financial success but to help the client understand social responsibility, by example when possible, by inspiring them in realizing to those much is given, much in public service is needed,, which requires balancing the golden rules of “do under to others as you would have them do unto you “and” the man who has the gold makes the rules”