Practice Areas: Tax Law, Estate Planning, and
Employee Benefits

Admitted: 1971, California • 1971, U.S. Supreme Court • 1971, U.S. Tax Court

Named as one of the "Best Attorneys" in San Diego in all
editions of The Best Lawyers in America and in San Diego
Magazine (Sept 2001) • Adjunct Professor of Law,
University of San Diego School of Law, 1979-1984 (Tax Policy)
• Associate Research Editor, Hastings Law Journal, 1969-1970

Member, Taxation Law Advisory Commission, 1983-1986
• Member, California Board of Legal Specialization, 1986-1987
• Chairman, Taxation Law Advisory Commission, 1986-1987
• Certified Specialist, Taxation Law, The State Bar of
California Board of Legal Specialization

Publications: Author: "A Re-examination of Internal Revenue
Code Section 2042 as Applied to California Community Property
Laws" (20 Hastings Law Journal, pp. 1330-1354. • "Using Private
Reverse Split-Dollar to Avoid Gift Tax Liability-IRS Shows the way,
" (88 Journal of Taxation, pp. 216-220, April 1998 • 1992-1999
updates to Attorney’s Guide to California Professional Corporations,
4th Edition, California Continuing Education of the Bar • "Chapter 16 (Tax Compliance) to Financing and Protecting California Businesses, California Continuing Education of the Bar"

Co-Author: "Use of Voluntary Contributions Increased Qualified
Plan Benefits," 50 Journal of Taxation, April, 1979, pp. 230-235
• "Should Employers Permit Voluntary IRA-type Contributions to
Qualified Retirement Plans?" 57 Journal of Taxation, December
1982, pp. 378-384

Education: Hastings College of Law, University of California,
J.D. 1970 • Indiana University, B.S., 1967

Born: Dayton, Ohio, March 17, 1945