Admitted
1955, New York; 1957, U.S. Tax Court, U.S. Court of Appeals, 2nd Circuit and U.S. District Court, Southern District of New York; 1960, Connecticut and U.S. District Court, District of Connecticut; 1961, U.S. Supreme Court; 1969, U.S. Claims Court
Law School
Yale University, J.D., 1955; New York University, LL.M. in Taxation, 1959
Law School Graduation Year
1959
College
Yale University, B.S., 1950
Memberships
Hartford County Bar (Chair, Liaison Committee with Internal Revenue Service, 1972-1974); International Academy of Estate and Trust Law (Executive Counselor, 1978-1982 and 2002—), American College of Trust and Estate Counsel (Regent, 1977-1983; Chair, Estate and Gift Tax Committee, 1976-1981; Accessions Tax Committee, 1984-1988; State Chair, 1975-1981; Member, Editorial Board, 1975-1987). Member, Connecticut Bar Association (Chair, Sections on: Tax, 1969-1972; Estates and Probate, 1984-1986); American Bar's Tax Section (Chair, Committees on: Membership, 1977-1979; Income of Estates and Trusts, 1983-1985; Economics of Tax Practice, 1987-1989; Continuing Legal Education, 1992-1994; Real Property, Probate and Trust Law Section, (Chair, Committees on Estate Planning and Drafting, Life Insurance, 1979-1985; Task Force on Constitutionality of Tax Law, 1985-1989; Non-Tax Issues in Drafting Wills and Revocable Trusts, 1996. Co-Chair, Tax Litigation and Controversy, 1996-1998). Member, American Law Institute (Consultive Groups for Subchapter J Project and Restatements of Trusts and Property, 1990—). Cofounder and First Convenor, Estate Planning Group Seminar.
Biographical
Senior Editor, Connecticut Bar Journal, 1970—. Member, Editorial Advisory Boards: Estate Planning, 1973—; The Practical Tax Lawyer, 1988—; The Journal of Taxation of Estates and Trusts, 1988-1992. Estate Tax Planning Advisor, 2002-2003. Assistant instruction, Legal Research, Yale Law School, 1954-1955. Lecturer, Estate Planning Law, University of Connecticut, School of Law, 1972-1973. Adjunct Assistant Professor, University of Hartford, Graduate Tax Program, 1973-1975. Chair: Tax Section, 1969-1972; Estates and Probate Section, 1984-1986, Connecticut Bar Association. Accredited Estate Planner. Member, University of Hartford Tax Institute's Advisory Council, 1970-1982; Co-Chair: Notre Dame Tax and Estate Planning Institute, 1977—. Co-Chair, Hartford Tax Institute's Advisory Council, 1985-1994. Special Master Pre-trying State Tax cases, Connecticut Superior Court, 1993—; Co-Chair of Connecticut's I.R.S. Non-Filer Program, 1993-1994. Member and Counsel, Tax Committee, Governor's Strike Force for Full Employment, 1971-1972. Consultant, Governor's Commission on Tax Reform, 1972-1973. Member: Connecticut State Tax Commissioner's Commission, 1972-1973; Advisory Committee on Tax Law Clarification, 1984-1990. President, Hartford Tax Club, 1975-1976. Senior Tax Counsel, Andros, Floyd and Miller, Hartford, Connecticut, 2001—. Listed in Best Lawyers in America for Trusts and Estates, and Tax Law, 1987—.
Military
1st Lieutenant, U.S. Army, 1950-1952