Admitted
1984, California; 1986, U.S. Tax Court
Law School
Loyola Law School, J.D., cum laude, 1984
Law School Graduation Year
1984
College
California State University, Long Beach, B.S., Business - Accounting, cum laude, 1981
Memberships
Los Angeles County (Chair, 1994-1995, Foreign Tax Committee and Vice-Chair, 1995-1996, Tax Section) and American (Member, Committee on U.S. Activities of Foreigners and Tax Treaties; Secretary, 1997-1999 and Member, Committee on Foreign Activities of U.S. Taxpayers, Taxation Section) Bar Associations; State Bar of California (Southern California Chair, International Tax Committee, 1994-1996); American Institute of Certified Public Accountants.
Biographical
Certified Public Accountant, California, 1990. Adjunct Professor, Advanced International Taxation, 2001— and Member, Board of Advisors, LL.M. Taxation Program, Loyola Law School. Member: Board of Advisors, Loyola Law School LL.M. Taxation Program; Board of Governors, Loyola Law School Alumni Association, 1987-1988, 1993-1995; Board of Directors, American Red Cross of Greater Los Angeles, 2000—. Recent articles: The Fundamental Problem Of International Taxation, LOYOLA OF LOS ANGELES INTERNATIONAL & COMPARATIVE LAW REVIEW, vol. 23, no. 4 (Oct. 2001); If You Send It, Tax Will Come: How The Section 863 Prop. Regs. Could Affect The Telecommunications Industry, JOURNAL OF INTERNATIONAL TAXATION (May 2001); Taxation of Satellite Transactions: The View from 22,300 Miles, JOURNAL OF INTERNATIONAL TAXATION (July 1999); Final Regs. On Sourcing Stock Losses Are Generally Worth The Wait, JOURNAL OF INTERNATIONAL TAXATION (April 1999); Prop. Regs. On Sourcing Losses From Stock Sales Are Important For U.S. Pharmaceutical Companies With Foreign Operations, HIGH-TECH INDUSTRY, Tax & Law Business Planning, Pharmaceuticals (Sept./Oct. 1997); U.S. Withholding Taxes On Pharmaceutical Royalties: Implications Of SDI Netherlands, HIGH-TECH INDUSTRY, Tax & Law Business Planning, Pharmaceuticals (May/June 1997); Lingering Death Of Section 936 Calls For Some Key Decisions, HIGH-TECH INDUSTRY, Tax & Law Business Planning, Pharmaceuticals (Jan./Feb. 1997); International Finance Subsidiaries: Demise Of The Equity Wall, TAX PLANNING INTERNATIONAL REVIEW, Vol. 19, No. 1 (Jan. 1992); Recent Developments In Foreign Direct Investment In The United States: Financing, Transfer Pricing And Information Reporting, UNIVERSITY OF SOUTHERN CALIFORNIA LAW CENTER'S 44TH ANNUAL INSTITUTE ON FEDERAL TAXATION (copyright 1992).