Admitted
1977, Illinois; 1986, Virginia; 1990, Ohio
Law School
Chicago-Kent College of Law, J.D., 1977
Law School Graduation Year
1977
College
University of Illinois, B.S., 1974
Memberships
Columbus, Ohio State, Illinois State, Virginia and American Bar Associations; American Institute and Ohio Society of Certified Public Accountants
Biographical
Author: Income Taxation of Trusts and Estates, Tax Management Portfolio #852-2d; Income in Respect of a Decedent, Tax Management Portfolio, #B62-1st Estate and Trust Administration - Tax Planning, BNA Tax Management Portfolio #855-1st; Administrative Powers, Tax Management Portfolio #B 20-1st; Income Taxation of Estates and Trusts, 20 Tax Management Estates, Gifts and Trusts Journal No. 2, 1995; Sections 2703 and 2704 of the Internal Revenue Code (or, if you are not winning, try changing the rules), 19 Tax Management Estates, Gifts and Trusts Journal Number 6, November 1994; Death Bed Tax Planning, 17 Tax Management Estates, Gift and Trust Journal No. 2, 1992; Death Bed and Post-Mortem Tax Planning, Columbus Tax Conference, 1991; Added Dimensions: The Allocation of GST, Trusts and Estates (1991); Crummey Trusts: Better than Ever, Estate Planning and Administration Service, Warren, Gorham & Lamont, 1989. Adjunct Professor, Income Taxation of Trusts and Estates, Capital Law School, Columbus, Ohio, 1992—. Fellow: American College of Trusts and Estates Counsel.