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| University | State University of New York at Binghamton, B.A., 1985 |
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| Law School | St. John's University, J.D., 1988; New York University, LL.M., Taxation, 1992 |
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| Admitted | 1988, Connecticut; 1991, New York; 1992, U.S. Tax Court |
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| Born | Freeport, New York, May 21, 1963 |
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| ISLN | 900609112 |
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