Admitted
1973, California; 1974, U.S. Tax Court and U.S. Claims Court
Law School
University of San Diego, J.D., cum laude, 1973; New York University, LL.M., in Taxation, 1974
Law School Graduation Year
1974
College
University of California at Los Angeles and California State University at San Diego, B.S., in Accou
Memberships
Beverly Hills, Los Angeles County and American (Member, Sections on Taxation and Real Property, Probate and Trust Law, Committee on ERISA, 1985) Bar Associations; State Bar of California.
Biographical
Managing Editor, University of San Diego Law Review, 1973. Law Clerk to Judge William A. Goffe, U.S. Tax Court, 1974-1976. Author/Lecturer: The Expanded Use of ESOPs and ERTA 81: PAYSOPs, Flexible ERTA LESOPs and Re-emergence of the Prohibited Group String, Twelfth Annual Employee Benefits Institute, Practicing Law Institute, 1982; The Corporate Recapitalization Process, California State University at Los Angeles, Eleventh Institute of Taxation and Ninth Estate Planning Institute, 1984; Value Shifting: Maximizing or Avoiding Minority Discounts and the Corporate Recapitalization Process, California State University at Los Angeles, Eighth Annual Estate Planning Institute, 1983; Updating Qualified Plans after TEFRA, California State University at Los Angeles, Seventh Annual Advanced Institute on Taxation, 1982; ESOPs and ESOFs: Asset and Stock Acquisition Financing Techniques, California State University at Los Angeles, Eighth Annual Institute on Taxation, 1981; Alternate Valuation Date for Estates, 61 American Bar Association Journal 1136, 1975; David Meets Goliath in the Legislative Arena: A Losing Battle for an Equal Charitable Voice? 9 San Diego Law Review 944, 1972.