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Practice Areas: Tax; Trust Planning; Estate Planning; Business Transaction Structuring; Corporate Transactions; Dot Com Start-ups

Admitted: 1951, California; 1952, U.S. Tax Court; 1976, U.S. Supreme Court

Law School: Loyola University of Los Angeles, J.D., cum laude, 1950

College: University of California at Berkeley, B.A., 1941

Biography: Certified Public Accountant, California, 1954. Lecturer: "Recapitalization as a Corporate Option" and "Alternative Techniques to Freezing Real Estate Values," Freezing Estate Taxes, University of Southern California College of Continuing Education, 1980; "The Process of Recapitalization," Freezing Estate Taxes, Georgetown University Law Center and University of California, Berkeley University Extension, 1981. Author: "Planning with Subchapter S in 1960," 12th Tax Institute, Major Tax Planning, 1960; "Election to Tax Corporate Income to Shareholders," 11th Tax Institute, Major Tax Planning; "When is a Payment in Discharge of Parent's Legal Obligation?" 11th Annual Tax Forum, 1959, reprinted in 99 Trusts and Estates 17, 1960; "Life Insurance Proceeds as Gifts in Contemplation of Death," 15th Annual Tax Forum, 1963, reprinted in 103 Trusts and Estates 22, 1965; "Tax Incentives for Natural Resources," Tax Sheltered Investments, Practising Law Institute, 1973; New York Law Journal: "Pitfalls in Agro-Business Tax Shelters," Failing, Ailing and Aging Tax Shelters, 1975; "Tax Problems and Advantages," Employee Stock Ownership Trusts, 1975 and 1976; Drafting & Amending Defined Contribution Plans, 1976; "Practical Estate Planning and Drafting of Wills and Trusts under the Tax Reform Act of 1976," New Estate and Gift Tax Law, 1977; "Tax Developments and Securities Law Aspects of ESOPS," Securities Regulation - Corporate and Tax Aspects of Securities Transactions, The Southwestern Legal Foundation, 1976; "Estate Planning - Where Do ESOTS Fit?" CLU Journal, 1976; California State University at Los Angeles; 4th Annual Institute on Taxation, 1977; "ESOTS - Accentuating the Positive," ESOP - Latest Developments and Techniques for Installing and Maintaining an ESOP, 1977; "Private Medical Research Organizations: Long Term Research Funding Source for Non-Profit Hospitals"; Tax Management Estates, Gifts and Trust Journal, March-April 1995. (Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization)

Languages: English

Born: Sacramento, California, November 6, 1918

ISLN: 906985777

AV Peer Review Rated