At the Texas Federal Tax Institute this past May, William Elliott sat down with Michael Desmond for a special Legends of the Tax Bar conversation, adding to a series of interviews Mr. Elliott has conducted over the past 20 years. The series has been described as "perhaps the most complete chronicle anywhere of the practice and events of the federal tax law in the United States over the last 50+ years." Desmond shared insights from his extraordinary career in tax law, reflecting on leadership, service, and the evolving landscape of federal tax practice. He spoke about precedent-setting cases, government service, and mentorship – offering insight on what truly defines a legend in the field.