Admitted
1973, New York; 1974, U.S. Tax Court; 1981, New Jersey
Law School
Brooklyn Law School, J.D., 1972; New York University School of Law, LL.M. in Taxation, 1973
Law School Graduation Year
1973
College
Queens College, B.A., 1969
Memberships
Nassau County (Chairman, Tax Committee, 1995-1996) and American (Member: Section of Taxation; Court Procedure Committee, 1983—; Committee on Civil and Criminal Penalties, 1985—) Bar Associations.
Biographical
Author: Stock Loss as an Ordinary Loss, Acquisitions, Deposition and Distribution Magazine, Alexander Hamilton Institute, Inc., 1974; Legal Expenses of Stock Appraisal Proceedings: Watch Out for the Tax Treatment, 45 Taxes 181, 1975; Commercial Bribes: Are They Deductible? 58 Taxes 593, 1980; The New Jersey Act Granting the Surviving Spouse of A Decedent the Right to an Elective Share of the Decedent's Estate: A Primer, New Jersey Lawyer, Journal of the New Jersey State Bar Association, Fall Issue, 1980; Rev. Proc. 81-51: Relief for Taxpayers Wishing to Terminate Accrual of Interest Prior to Assessment of a Proposed Liability, 61 Taxes 107, 1983; TM Partner Issue Raises Need for Protection Provision, 56 Journal of Taxation, 127, 1983; Rev. Proc. 84-58: A Welcome Clarification of Procedures for Taxpayers Who Wish to Make Remittances to Stop the Running of Interest on Deficiencies, 63 Taxes 140 1985; Limitations on Use of Clifford Education Trust, 115 New Jersey Law Journal 1, January, 1985; Shareholder Planning in Corporate Liquidations, Thirteenth Annual Tax Seminar, New York State Society of Certified Public Accountants, 1985; Estate Tax Litigation, New York State Bar Association, 1994, Long Island UJA Conference, 1995; Trends in Valuation Discounts, UJA Conference, 1996; Preparation and Audit of the 706, UJA Conference, 1997; No E & P, No Income Rule Applies to Diversion of Corporate Funds, Second Circuit Says, 89 Journal of Taxation 41 (1998); Estate Planning for the Small Business Owner, UJA Conference, 1998, 1999; Estate Tax Filings, UJA Conference, 2000; How and Why the Internal Revenue Service Audits a Law Practice, Touro Law Center, March 2001; Practice Before The New IRS, Touro Law Center and IRS Taxpayer Education and Communication Unit, June 2001; Immediate Pre-Mortem and Post-Mortem Planning, UJA Conference, 2002; Valuation Issues Respecting the Use of Family Limited Partnerships and Limited Liability Companies in Estate Planning, UJA Conference 2003; United S