University Attended:
University of Arizona, College of Business, B.S.B.A., with distinction, 1985
Law School Attended:
University of Arizona, James E. Rogers College of Law, J.D., with distinction, 1988; University of Florida, College of Law, LL.M., Taxation, 1989
Year of First Admission:
1988
Admission:
1988, Arizona; 2003, Nevada; U.S. District Court, District of Arizona; U.S. Court of Appeals, Ninth Circuit; U.S. Supreme Court
Memberships:
Professional Memberships & Activities
•Certified Public Accountant, Arizona
•State Bar of Arizona
•Tax Section, Immediate Past Chair (2012-2013)
•Tax Section, Chairman (2011-2012)
•Tax Section Executive Council (2004-present)
•Certified Tax Specialist (1999-present)
•Tax Law Advisory Commission (2009-present)
•State Bar of Nevada
•Pima County Bar Association (2003-present)
•Arizona Society of Certified Public Accountants
•Board of Directors (2003-2005)
•Tax Committee (1999-2003)
•Legislative Committee (1999-2003)
•Arizona State Board of Accountancy
•Law Review Committee, Chairman (2004-2009), Member (1999-2009)
•Arizona State Board of Tax Appeals
•Chairman (2011)
•Member (2004-2011).
Birth Information:
Tucson, Arizona
Reported Cases:
Representative Experience; Published Opinions; Valencia Energy Company v. Arizona Department of Revenue, 178 Ariz. 251, 872 P.2d 206 (Tax 1994) affirmed 189 Ariz. 79, 938 P.2d 474 (App. 1996) affirmed in part, reversed in part 191 Ariz. 565, 959 P.2d 1256 (1998); Arizona Department of Revenue v. Arizona Public Service Company, 188 Ariz. 232, 934 P.2d (App. 1997); Renalwest L.C. v. Arizona Department of Revenue, 189 Ariz. 409, 943 P.2d 769 (App. 1997) review denied; Arizona Department of Revenue v. Daniels, 189 Ariz. 13, 938 P.2d 62 (App.1996); Atchison, Topeka and Santa Fe v. State of Arizona, 78 F.3d 438 (9th Cir. 1996) cert. denied 117 S.Ct. 584 (1996); City of Phoenix v. Paper Distributors of Arizona, 186 Ariz. 564, 925 P.2d 705 (App. 1996) review denied; PCS Inc. v. Arizona Department of Revenue, 176 Ariz. 628, 863 P.2d 920 (Tax 1993) affirmed 186 Ariz. 539, 925 P.2d 680 (App. 1995) review denied; America West Airlines, Inc. v. Department of Revenue, 179 Ariz. 528, 880 P.2d 1074 (1994).
Certifications:
Certified Tax Specialist.
