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| University | University of Washington, B.A., magna cum laude, 1972; University of Southern California, Masters in Taxation, 1989 |
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| Law School | Cornell University, J.D., 1976 |
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| Admitted | 1976, California; 1983, U.S. Tax Court |
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| Born | Seattle, Washington, November 6, 1949 |
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| Biography | Phi Beta Kappa. Member, Board of Editors, Cornell International Law Journal, 1975-1976. Author: "Federal and State Taxation of Limited Liability Companies," (CCH, 2010); "Taxation of Compensation and Benefits (CCH, 2009); "Taxation of Individual Retirement Accounts," (CCH, 2010); "Incentive Stock Options— The Sequential Exercise Restriction," TAXES-The Tax Magazine, August, 1982; "The Tax Benefit Rule in Corporate Liquidations," The Journal of Corporate Taxation, Autumn, 1983; "ESOPs and Restricted Securities," Journal of Pension Planning and Compliance, November, 1977; "Meeting the New IRS Requirements," Financial Operations, Fall, 1987. Panelist on Partnership Law and Corporate Taxation, California Continuing Education of the Bar, 1987-1988, 2007. |
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| ISLN | 908507274 |
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