Admitted
1965, Ohio; 1967, U.S. Tax Court; 1968, U.S. Supreme Court and U.S. Claims Court; 1969, District of Columbia; 1972, California and U.S. District Court, Central District of California; 1975, U.S. Court of Appeals, Ninth Circuit
Law School
Cleveland State University, J.D., magna cum laude, 1965
Law School Graduation Year
1965
College
The Ohio State University, B.S. in Business Administration, 1960
Memberships
Beverly Hills (Member, Tax Section), Los Angeles County (Member, Tax Section) and American (Member, Section on Taxation) Bar Associations; State Bar of California (Member, Tax Section); California Society of Certified Public Accountants (Member, Los Angeles Tax Committee); American Association of Attorney-Certified Public Accountants.
Biographical
Beta Gamma Sigma; Beta Alpha Psi. Member, Board of Editors, Cleveland-Marshall Law Review, 1963-1965. Certified Public Accountant, Ohio, 1965 (inactive). Author: The Pour-Over Trust, 13 Cleveland-Marshall Law Review 544, 1964; Some Problems in Liquidating Personal Holding Companies, 14 Cleveland-Marshall Law Review 391, 1965; The Accumulated Earnings Tax —Still a Need for Concern? The Los Angeles Bar Bulletin, Vol. 50, No. 8, pp. 320-331, June, 1975; The Practices and Procedures of Federal Tax Collection, Federal Tax Practice and Procedure: Practicing Before The Internal Revenue Service, Practicing Law Institute, Tax Law and Practice, Course Handbook Series, No. 103, p. 35, 1976; The New Single Level of Appeal —New Directions for IRS Audits, Disputes and Appeals, New York Law Journal, Course Handbook #417, 1979; I.R.S. Compliance and Tax Shelter Audits, New Tactics for Real Estate Syndication Under the 1984 Tax Act, Law & Business, Inc., Harcourt Brace Jovanovich, Publishers, pp. 294-321, 1984; A Kinder, Gentler I.R.S., The Federal Lawyer, Vol. 46, No. 10, November/December 1999; A Kinder Gentler I.R.S., Los Angeles Lawyer, Vol. 21, No. 9, December, 1998; Doing Business with the IRS after Restructuring and Reform, University of Southern California Law School, 52d substitute on Federal Taxation, 2000; Disclosing False or Unfiled Tax Returns to the IRS, California CPA, November 2000. Co-Author: Responsible Officer (100 percent) Penalty Cases— Where Are They Headed? Journal of the Beverly Hills Bar Association, Vol. 8, No. 5, pp. 52-27, November-December, 1974. Lecturer: California Continuing Education of the Bar, IRS Controversies, 1982, 1987; Advance Income Tax Seminar, California State University, Northridge; California Society of Certified Public Accountants; ALI-ABA Committee on Continuing Professional Education, Tax Shelters Under Attack, 1984; UCLA Extension, Business & Management, Tax Disputes Institute, 1984, 1985, 1987, 1995, 1996, 1998, 1999, 2001-2003; University of Southern