| University | University of Idaho, B.S., cum laude, 1975; Washington State University, M.B.A., 1976 |
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| Law School | University of Arizona, J.D., with highest distinction, 1979 |
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| Admitted | 1979, Arizona; 1982, California; 1987, U.S. Tax Court |
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| Born | Sandpoint, Idaho, 1953 |
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| Biography | Order of the Coif; Phi Kappa Phi. Certified Public Accountant, Idaho, 1981. Certified as Specialist in Taxation by the Board of Legal Specialization of the State Bar of California (1982-1998). |
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| ISLN | 909170422 |
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