Admitted
1978, Texas; 1981, U.S. Tax Court; 1982, Florida
Law School
Indiana University, J.D., magna cum laude, 1977; New York University, LL.M., 1980
Law School Graduation Year
1980
College
Drake University, B.S., 1975
Memberships
The Florida Bar (Sections on Taxation and International Law); American (Sections on Taxation, International Law and Practice) and International Bar Associations; International Law Association; Society of International Business Fellows.
Biographical
Beta Alpha Psi; Phi Alpha Delta. Member, National Moot Court Team, 1976-1977. Member, Indiana Law Review, 1976-1977. Adjunct Professor, Stetson University College of Law, 1986-1991. Author: Establishing a Multinational Operating Structure: Hybrid and Other 'Outbound' Planning Considerations, Tax Notes Int'l., March 2, 1998, p. 689; U.S. Income Taxation of U.S.-Controlled Foreign or 'Outbound' Operations, International Transactions, The Florida Bar, 1988. Co-Author: Privilege, Work-Product Doctrine, and Other Discovery Defenses in U.S. IRS's International Tax Enforcement, Tax Notes Int'l, Oct. 27, 2003; A Comparative Analysis of the Channel Islands and Isle of Man TIEAS, Tax Notes Int'l., December 16, 2002, p. 1127; U.S. Tax Information Exchange Agreements: A Comparative Analysis, Tax Notes Int'l., October 14, 2002, p. 193; Settling IRS Examinations and Tax Court Cases, Tax Notes, July 8, 2002, p. 235; Post-11 September Use of Offshore Tax Havens: The Dos and Don'ts, Tax Notes Int'l., April 22, 2002, p. 351; Entity Selection for the U.S.-Based Company Going International, Tax Notes Int'l., April 1, 1996, p. 1087; The Impact of Tax Treaties, Foreign Investment in U.S. Real Estate, American Bar Association, 1990.