Education: Colgate University (B.A., 1971); University of Pennsylvania (J.D., 1974).

Member: Assistant Editor and Editorial Advisory Board, Entertainment Law Reporter, 1979-2005. 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). 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. Member: North Carolina (Member and Officer, Tax Section Council) and American Bar Associations (Member, Sections on: Taxation; International Law).

Areas of Practice: Taxation Law; Corporate Law.

Experience Includes:

• Handling tax free, like kind exchanges for a number of major clients
• Counseling on tax aspects of tax free reorganizations
• Counseling on all aspects of tax exempt organizations
• Representation of clients in civil and criminal tax controversies in federal and state courts

Representative Clients / Selected Transactions:

• BellSouth
• The Biltmore Company
• Pardee Hospital Foundation

Publications:

• "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)
• "What's Happening?" 24 Tax Assessments 10 (2005)
• 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)