Admitted
1972, California, New York, U.S. Tax Court, U.S. District Court, Western District of New York and U.S. Court of Appeals, Second Circuit; 1991, U.S. Supreme Court; 1992, Pennsylvania
Law School
University of San Francisco, J.D., 1971; New York University Graduate School of Law, LL.M., in Taxation, 1972
Law School Graduation Year
1972
College
Syracuse University, B.S., 1969
Memberships
Monroe County (Member, Sections On; Business Law; Real Estate; Tax), New York State (Member, Sections on: Business Law; Corporate Counsel; Food, Drug and Cosmetic Law; Torts, Insurance and Compensation Law; Labor and Employment Law; Real Property Law; Tax; Trusts and Estates Law), Pennsylvania (Member, Sections on: Corporation, Banking and Business Law; Labor and Employment Law; Civil Litigation; Real Property, Probate and Trust Law; Tax Law; Workers' Compensation Law) and American (Member, Sections on: Administrative Law and Regulatory Practice; Antitrust Law; Tort and Insurance Practice; Labor and Employment Law; Real Property, Probate and Trust Law; Taxation) Bar Associations; State Bar of California (Member, Taxation Section); Tax Executives Institute; Food Marketing Institute (Member, Government Relations and Tax Committees and Past Chairman, Lawyers and Economists Committee); The Business Council of New York State (Vice Chairman, Finance, Board of Directors, Executive and Policy Committee, Government Affairs Committee and Tax Committee); Rochester Business Alliance, formerly knwon as the Greater Rochester Metro Chamber of Commerce (Member, Board of Directors and Executive Committee; Chairman, Tax Committee); New York State Department of Taxation and Finance Taxpayer Advisory Council; Vice Chairman Northeast Member, Board of Directors, Executive Committee and Nominating Committee of the Chamber of Commerce of the United States, New York State Representative on the Board and Chairman of its Tax Committee and its Employee Benefits Committee. Member of various charitable and civic organizations.
Biographical
Delta Sigma Rho-Tau Kappa Alpha; Beta Alpha Psi. Author: Internal Revenue Code Section 2040: Allocation of Contribution Problems, 5 University of San Francisco Law Review 166; Marijuana and The Tax Law, 5 Lincoln Law Review 176; I.R.S. Ruling Should Stimulate Economy, 71 The Daily Record 112,113,114. Past Chairman, Excellus, Inc. (Blue Cross and Blue Shield of the Rochester, Syracuse, Utica and Watertown, New York); Chairman of Finance, Accounting, Tax ,Human Resources Committee and Member, Board of Directors, Wegmans Food Markets, Inc.