Admitted
1984, Virginia; 1986, District of Columbia
Law School
Georgetown University, J.D., 1984; Georgetown University, LL.M. in Taxation, 1988
Law School Graduation Year
1988
College
Cornell University, B.S., with distinction, 1981
Biographical
Author: Use of S Corporations Post 1986 TRA, BNA, Tax Management, Inc., 1988; Purchase Price Allocations in Taxable Asset Acquisitions, CCH and Prentice-Hall, 1989; Planning Corporate Separations Under Section 355, WG v L, 1990; Multiple Recognition Rules Complicate Partner-Partnership Transactions, WG v L, 1993. Fairfax and D.C. Bar Associations and Society of Virginia C.P.A.s (Corporate Acquisitions - NOL Carryovers and Purchase Price Allocations) 1988, (Corporate Divisions under Section 355), 1989, (Business and Tax Considerations in Structuring Taxable and Tax-Free Acquisitions), 1990; National Business Institute (S Corporations - Issues in Acquisition Transactions), 1994; National Business Aircraft Association; National Aircraft Resale Association and National Aircraft Finance Association (Fractional Ownership Programs for Business Jet Aircraft; Tax-Free Exchanges of Aircraft Under Section 1031; Federal and State Taxation of Aircraft Acquisitions and Operations; IRS enforcement in Aviation Excise Tax Audits; current Tax Issues Affecting Aircraft Leasing and Financing) 1994-2000. Former Chairman, National Aircraft Resale Association, 1998-2000; Tax Committee Appointment - National Business Aircraft Association, 1995-2003; Former Chairman, Section of Taxation, Fairfax County, Virginia Bar Association, 1991.