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WebTHE HELLER LAW FIRM, P.C. was established by Norman H. Heller, Esq., and is engaged in the general practice of law. The Firm is supported by highly trained staff with … Web24 jun. 2004 · On the issue of sanction, circumstances cited in mitigation include the 75-year-old respondent's age, his pre-eminence as a maritime attorney, praise from two judges in previous cases, his apology to the trial judge in Provenzano, and that given his age, a longer suspension would amount to disbarment. WebContact Law Offices Marilyn Heller Please include all relevant details from your case including where, when, and who it involves. Case details that can effectively describe the … did federal tax rates change for 2021