University of California at Berkeley, B.A., 1962
Law School Attended:
University of California at Berkeley, J.D., 1965; University of California Graduate School of Business Administration, 1965-1967; New York University, LL.M. in Taxation, 1970
Year of First Admission:
1967, California; 1989, U.S. Court of Federal Claims; 1976, U.S. Tax Court; 1996, Wyoming; 1967, U.S. District Court, Northern District of California and U.S. Court of Appeals, 9th Circuit
Beverly Hills (Vice-Chair, Business Law, 1991; Chair, International Tax Committee, 1997—), Los Angeles County (Section Chairman, Tax Section, 1987-1988; Chair, International Law Section, 1990-1991; Member, Executive Committee, 1984—), American (Member, Committees on: Foreign Activities of U.S. Taxpayers, Section of Taxation; U.S. Activities of Foreigners and Tax Treaties, 1982—, Section on Taxation and Co-Chair of Private Client Planning Committee of Section of International Law and Practice) and International (Member, Taxes Committee of Section on Business Law, 1984—; Chair, Committee on Closely Held and Growing Business Enterprises, General Practice Section, 1988-1994) Bar Associations; State Bar of California (Taxation Section: Vice Chair, 1989-1991; Chairman: Foreign Taxation Subcommittee, 1977-1979; Member, Taxation Section Advisory Committee to CEB, 1986-1996; Chair, Taxation Subcommittee, 1988-1990); International Fiscal Association (Regional Vice President, Southern California Branch, 1988-1990; Member of Council, 1988—); Attorneys for Family-Held Enterprises, International Tax Planning Association.
Beatrice, Nebraska, January 25, 1938
( Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization )