Admitted
1967, California; 1986, Ohio
Law School
Stanford University, LL.B., 1966; New York University, LL.M., 1967
Law School Graduation Year
1967
College
University of Colorado, B.A., Phi Beta Kappa, 1963
Memberships
American Bar Association (Member, Tax Section).
Biographical
Adjunct Professor: 1974-1985, Golden Gate University and 1986-1997, Capital University. Assistant Professor of Business Law, Drake University, Des Moines, Iowa, 1967-1970. Author: Ohio Taxation of Electric Utilities, Proceedings of Eighty-Third Annual Conference, National Tax Association, Tax Institute of America, pg. 205, 1990; Electricity Deregulation: Focus on State and Local Taxes, State of Tax Notes, Vol. 13 No. 13, pg. 839, Sept. 29, 1997; Several Tax Changes in Ohio Restructuring Legislation, Journal of Taxation of Financial Products, Vol. 1, No. 1, pg. 5, Spring 2000; J.C. Penney National Bank-Credit Cards and Substantial Nexus, Journal of Taxation of Financial Products, Vol. 1, No. 3, pg. 5, Fall 2000. Trial Attorney, Internal Revenue Service, Los Angeles, California, 1970-1974. Managing Tax Counsel, Pacific Lighting Corp., Los Angeles, California, 1974-1985.