Admitted
1974, California; 1979, U.S. Tax Court; 1987, U.S. Court of Federal Claims; 1989, U.S. Court of Appeals, Sixth and Eleventh Circuits; 1991, North Carolina and U.S. Supreme Court
Law School
University of Pennsylvania, J.D., 1974
Law School Graduation Year
1974
College
Colgate University, B.A., 1971
Memberships
North Carolina (Member, Tax Section Council) and American Bar Associations (Member, Sections on: Taxation; International Law).
Biographical
Assistant Editor and Editorial Advisory Board, Entertainment Law Reporter, 1979-2003. Adjunct Professor, University of San Diego Law School, Graduate Tax Program, 1981; Golden Gate University, Graduate Tax Program, 1982-1985; University of North Carolina at Asheville (1994). Author: MCA-Classification of Foreign Entities As Associations or Partnerships, 7 International Tax Journal 292 (1981) and 59 Taxes 303, 1981; Divorce: Effects of Remarriage on Treatment of Periodic Payments, Points to Remember, 34 The Tax Lawyer 797, 1981; Internal Revenue Code: Section 385 Sets Stock-or-Debt Rules, 56 California State Bar Journal 278, 1981; Tax Strategies for Aliens, 7 Los Angeles Lawyer 38, 1984; Golden Parachutes: Congress Cuts the Ripcord, 85-4 Los Angeles Daily Journal Report 7, 1985; Using Nuclear Weapons to Kill Mosquitoes: IRS Issues Proposed Partnership Anti-Abuse Regulations, 14 Tax Assessments (1994); Update: IRS Revises Partnership Anti-Abuse Regulations, 14 Tax Assessments 7 (1995); Seeking Split Dollars: The IRS Issues Proposed Regulations on Split Dollar Arrangements, 22 Tax Assessments 1 (2003). Co-Author: An Investor's Approach to Evaluating a Tax Sheltered Investment, 83-24 Los Angeles Daily Journal, Report 17, 1983; The Time Value of Money: Section 467 Rental Agreements Under the Tax Reform Act of 1984, 63 Taxes-The Tax Magazine 155, 1985; Attorneys and the California Athlete Agencies Act: The Toll of the Bill, COMMENT, Hastings College of Law, 1986; Reallocation of Income and Deductions, Benders Federal Tax Service (1998); Taxation Section, Gordon and Gordon, Immigration Law and Procedure, Vol. 2 (1989). Consultant, California Senate, Select Committee on Designated and Licensed Sports, 1983-1984. Consultant, California Continuing Education of the Bar, 1983-1984. Board of Advisors, UNC Tax Institute.