Admitted
1980, Colorado; 1994, Utah
Law School
Brigham Young University, J.D., magna cum laude, 1980
Law School Graduation Year
1980
College
Utah State University, B.A., magna cum laude, 1977
Memberships
American Bar Association (Member, Section of Taxation; Chair, At Risk Task Force, 1988-1991; Chair, Committee on S Corporations, 1992-1994).
Biographical
Articles Editor, Brigham Young University Law Review, 1979-1980. J. Reuben Clark Scholar. Co-Editor in Chief, Journal of Limited Liability Companies, Warren, Gorham & Lamont, 1995-1999. Co-Author: S Corporations: Federal Income Taxation, West Group, 1989. Reviser: Merten's Federal Income Taxation, Chapter 43, Subchapter S; Merten's Federal Income Taxation, Chapter 43B, Corporate Reorganizations; Putting Tax Shelters At Risk - Discussion and Proposal For Change, 2003 TNT 18-42; The New Definition of 'Liability' and its Effect on Prepaid Forward Contracts, Tax Notes, Vol. 100, No. 10, September 8, 2003; Selling The Economic Loss Doctrine, Tax Notes, Vol. 96, No. 3, July 15, 2002; Changes in U.S.-Canadian Tax Treaty Resolve Conflicts and Present Planning Opportunities, The Journal of Taxation 14, Jan. 1994; Single-Purpose Corporations May Not Avoid US Estate Tax, Canadian Tax Journal, Vol. 39, No. 4, 1991; How US Shareholders Can Avoid the Sting of the Canadian Butterfly, 3 Journal of International Taxation 30, 1992; The Applicability of the Section 29 Credit to Gas Produced from Coal Seams and Devonian Shale, Lemons & Crapo, The Proceeding of the Southwestern Legal Foundation, Forty-First Annual Institute on Oil and Gas Law and Taxation, Matthew Bender & Company, Inc., New York, 1990; Shareholder Agreements and the Single Class of Stock Requirement, The Journal of Taxation 238, Apr. 1988; Partnership Incorporations and the S Election, Tax Notes, May 7, 1990; Maximizing the Section 29 Credit in Coal Seam Methane Transaction, Journal of Taxation 238, apr. 1989; S Corps. May Face Retroactive Termination Under Prop. Regs. On Single Class of Stock, The Journal of Taxation 1, Jan. 1991; Using Partnership Freeze to Shift Future Appreciation in Corporate Assets, The Journal of Taxation 84, Aug. 1988; Recent Changes in S Corporation Taxation Will Affect Investments, 2 Journal of Taxation of Investments 111, 1985; The QSST Election Rules Updated, S Corporation, The Journal of T