Admitted
1974, New York; 1982, Florida, Indiana and U.S. Tax Court; 1983, Kansas; 1985, Virginia; 2000, Missouri
Law School
State University of New York at Buffalo School of Law, J.D., 1973; University of Miami School of Law, LL.M., in Estate Planning, 1981
Law School Graduation Year
1981
College
Niagara University, B.A., cum laude, 1970
Memberships
New York State, Kansas and Indiana State Bar Associations; The Florida Bar; Virginia State and Missouri Bar; Estate Planning Council of Western Kansas (President, 1984 and 1987); Western Council on Estate Planning and Giving (Vice President, 1992); American Academy of Estate Planning Attorneys (Director of Education, 1996-1998).
Biographical
Supplement To Basic Estate Planning In Florida, A 1983 Publication of the CLE Committee of the Florida Bar Association, as a Member of the Steering Committee. Co-Author: Survival Conditions And The Marital Deduction, Probate And Property, The Magazine of the Real Property and Trust Law Section of the American Bar Association, Vol. 2, No. 3, May/June, 1988; Value Agreements May Prevent Disputes And Reduce Estate Taxes In ’S’ Corporations, Small Business Taxation, Warren Gorham & Lamont, Vol. 2, Issue 1, September/October, 1989; Valuation Of Stock In A Closely Held Corporation: Estate Of Murphy - Should The Decision Be Discounted?, The Review Of Taxation Of Individuals, Warren Gorham & Lamont, Vol. 15, No. 4, Autumn, 1991; Excess Beneficiary Involvement Can Cost Trust Its Tax Status, Taxation For Accountants and Taxation For Lawyers, Warren Gorham & Lamont, Vol. 48, No. 6, June, 1992 and Vol. 21, No. 1, July/August, 1992, respectively; Maximizing Discounts for Both Spouses Using LLCs and FLPs, Journal of Practical Estate Planning, CCH, June/July 2000.