Admitted
1973, Ohio; 1986, Texas
Law School
University of Toledo, J.D., 1973
Law School Graduation Year
1973
College
University of Colorado at Boulder, B.A., 1970
Memberships
Houston and American Bar Associations; State Bar of Texas.
Biographical
Author: State Taxation of Multinational Companies: Time for Change, 80 Taxes 15 (2002); Final Regulations on the TEFRA Partnership Audit Procedures, Vol. 5, No. 2, Journal of Passthrough Entities 33 (2002); Nine Practical Things You Should Know About Partnership Taxation?, The Practical Tax Lawyer (2001); Texas Motor Fuel Tax, 50 Oil, Gas, & Energy Quarterly 369 (2001); New Currency Translation and Transaction Rules, 65 Taxes 463 (1987); Severance Tax Adjustment Under the Windfall Profit Tax, 29 Oil & Gas Tax Quarterly, 257 (1980); Recapture of Overall Foreign Loss Under the Foreign Tax Credit Provisions, 6 Ohio N.L. Rev. 372 (1979). Experience: General Tax Counsel, Marathon Oil Company, 1978-2000; Tax Attorney, Arthur Young & Company, 1977-1978; Attorney Examiner, Ohio Department of Taxation, 1973-1976.