Practice Areas: State and Local Tax Controversies,
Federal Tax Controversies

Admitted: 1980, California • 1981, U.S. Tax Court, U.S.
Claims Court, U.S. District Court, and Southern District of
California • 1985, Supreme Court, Federated States of Micronesia

• Adjunct Professor, California Western School of Law, 2001
• Shareholder, Lautanen & Stanley, APLC, 1994-2000 • Partner,
Gray Cary, Ware & Freidenrich, 1987-1994 • Assistant Attorney
General, Tax Matters, Government of the Federated States
of Micronesia, 1984-1985 • Editorial Board, Duke Law Journal,
1979-1980

• San Diego County Bar Association • The State Bar
of California • Beta Alpha Psi • Beta Alpha Sigma

Reported Cases: Scripps Clinic & Research Foundation v.
County of San Diego, 53 Cal. App. 4th 402, 1997 and Cal.
App. LEXIS 178, 1997 • Sea World, Inc. v. County of
San Diego, 27 Cal App. 4th 1390, 1994 • Harbor Cove Marina Partners v. Commissioner, 123 T.C. 64, 2004 • Bangs v. Commissioner, T.C. Memo 2006-83

Education: Duke University, J.D., 1980 (with distinction)
• Kent State University, B.B.A. 1975 (magna cum laude)