Admitted
1979, New Jersey and U.S. District Court, District of New Jersey; 1981, U.S. Tax Court and U.S. Court of Appeals, Third Circuit; 1985, U.S. Supreme Court; 1988, New York
Law School
Rutgers Law School, J.D., 1979; New York University, LL.M., 1984
Law School Graduation Year
1984
College
Rutgers University, B.A., with honors, 1976
Memberships
New Jersey State Bar Association.
Biographical
Certified Public Accountant, New Jersey, 1982. Co-Author: Volume 6A, Chapter 16, Corporation Reorganizations and Liquidations, of Rabkin and Johnson's Current Legal Form with Tax Analysis. Author: Deducting Impact Fees - Revenue Ruling 2002-9, The Real Estate Tax Digest, July/August 2002; Estate Tax Repeal Adds Uncertainty to Estate Planning, co-authored, The Real Estate Tax Digest, November 2001; Divided Tax Court Approves Tax Savings from Family Limited Partnership, The Real Estate Tax Digest, March 2001; Foreclosure Income or Loss Recognition, December, 2000; Planning for QTIP Taxes, September, 2000, The Real Estate Tax Digest; Valuation Discounts for Equity Interests in Closely Held Businesses, The Real Estate Digest, April 2000; Transferring Real Property to a QTIP to Reduce Real Estate Taxes, The Real Estate Tax Digest, October 1999; Maximizing the Benefits from Residential Property, The Real Estate Tax Digest, February 1999; Qualifying for Non-recognition of Gain: The Different Standards for Involving Conversions and Like-Kind Exchanges, The Real Estate Tax Digest, July 1998; The Rehabilitation Tax Credit: A Primer, The Real Estate Tax Digest, December 1997; Taxation of Employment Related Damages, New Jersey Labor and Law Quarterly, Summer 1997. Reducing Self-Employment Tax Through Rental Expenses, The Real Estate Tax Digest, July 1997; New Tax Planning Needed for Employment-Related Damages, Taxation for Lawyers, July/August 1997; Reducing the Estate Tax through the Use of Family Limited Partnerships, The Real Estate Tax Digest, December 1996; Special Planning Issues After the RPA, The Practical Accountant, November 1993; The Reverse QTIP-The Two-Way Tax Saver, The Practical Accountant, January 1992; Tax Court Joins the Fold: Age Discrimination Award is Fully Excludable, The Practical Accountant, January 1992; Can the IRS Revalue Gifts After the Statute has Run on Gifts, Taxation for Accountants, June 1991; How to Purge an Illiquid S Corporation of Accumulated E &