Admitted
1971, Kentucky; 1972, U.S. Tax Court and U.S. Court of Federal Claims; U.S. Court of Appeals, Sixth and Seventh Circuits; U.S. Supreme Court; United States District Court, Eastern and Western Districts of Kentucky
Law School
University of Kentucky, J.D., 1970; Georgetown University, LL.M., in Taxation, 1974
Law School Graduation Year
1974
College
University of Kentucky, B.A., 1968
Memberships
Kentucky and American Bar Associations.
Biographical
Member, Staff, Kentucky Law Journal, 1969-1970. Author: Tax Free Exchange of Interests in Thoroughbred Horses, Vol. 69, No. 8 Taxes, 547, August, 1981; Applying I.R.C. Section 1033 to Involuntary Conversion of Thoroughbred Horses, Vol. 70, No. 4, Kentucky Law Journal, 987, 1982; Planning for Partnership Disputes, Chapter 4, Kentucky Partnership Law Handbook, 1991; Is There any Statue of Limitations on the ‘Tax Shelter’ Penalities? Vol. 77, No. 6 Journal of Taxation, 342, December 1992; IRS Modifies Position and Allows Discounts on Intra-Family Stock Transfers, Vol. 71, No. 6 Taxes Magazine, 381, June 1993; Conservation Easements and Their Qualifications for Tax Benefits, Kentucky Bar Association Bench & Bar, Volume 65, Number 4, July 2001. Attorney, Office of the Chief Counsel, Internal Revenue Service (Tax Court), 1971-1973. Attorney-Advisor, U.S. Tax Court, 1973-1974.