Law School
University of Iowa, J.D., 1982
Law School Graduation Year
1982
College
University of Iowa, B.B.A., 1979
Memberships
Polk County, Iowa State (Taxation, Business Law and Corporate Counsel Sections, 2000-2002) and American (Member, Sections on: Taxation; Corporation; Banking and Business Law) Bar Associations.
Biographical
Member, Association of Business and Industry Commerce and Tax Committees, 2000-2002. Certified Public Accountant, Iowa, 1980. Member, Editorial Board, The Journal of Multistate Taxation, 1991-1996. Author: Magazine and Newspaper Distinction Unclear, The Journal of Multistate Taxation, March/April 1991; New Seed Capital Credit Encourages Investment, The Journal of Multistate Taxation, May/June 1991; Technological Innovations Compel Economic Presence, The Journal of Multistate Taxation, September/October 1991; Limitations Statute Runs From Due Date With Extensions, The Journal of Multistate Taxation, May/June 1992; Consultant Services Increase Scope of Sales Tax, The Journal of Multistate Taxation, July/August 1992; Field Condensate was Subject to Tax as Oil, The Journal of Multistate Taxation, Jan./Feb. 1993; Voluntary Settlement Not Affected by Later Court Holding, The Journal of Multistate Taxation, March/April 1993; U.S. Supreme Court Hits Back at State Tax Authorities, International Financial Law Review, October 1992; Tax Bill Impact on Banks, The Northwestern Banker, October, 1987; Iowa Sales & Use Taxes, American Bar Association, Section of Taxation, Sales & Use Tax Desk Book, 1988-1996. Presenter, Professional and Nonprofessional Groups on Various Business and Taxation Issues.