Admitted
1955, New York and U.S. Tax Court; 1958, U.S. District Court, Western District of New York; 1965, U.S. Court of Appeals, Second Circuit
Law School
University of Buffalo, J.D., 1954; New York University, LL.M. in Taxation, 1955
Law School Graduation Year
1955
College
University of Buffalo, B.A., 1953
Memberships
Erie County (Chairman, Taxation Committee, 1971-1975), New York State and American Bar Associations.
Biographical
Kennison Fellow. Member, Buffalo Law Review, 1953-1954. Author: The Current Trend in Guaranty Cases: An Impetus to Thin-Incorporation?, 11 Tax Law Review 19; Tie-in Purchases— Buyer's Loss on Resale, 34 Taxes 411; Burden of Proof in Accumulated Earnings Tax Cases and its Development in the Second Circuit Court of Appeals, 11 Buffalo Law Review 328; Thin-Incorporation and the Guaranteed Bank Loan, 150 Bankers Magazine No. 3, revised and reprinted in 50 The Journal of Commercial Bank Lending 13 and also in The Monthly Digest of Tax Articles, 1968. Co-Author: Guidance Counselor Liability Under New York State Laws of Libel and Slander, 2 Journal of the New York School Counselor Association 41, revised and reprinted in III Creative Notebook for College and University Presidents, No. 9 and No. 10. Director and Counsel, Junior Achievement of the Niagara Frontier, Inc., 1966—. Member, Order of Merlin-Excalibur, International Brotherhood of Magicians.