Admitted
1976, Ohio; 1978, U.S. District Court, Southern District of Ohio; 1979, U.S. Tax Court; 1980, U.S. Supreme Court
Law School
Southern Methodist University, J.D., 1976
Law School Graduation Year
1976
College
Southern Methodist University, B.B.A., 1973
Memberships
Columbus (Member, Committee on: Taxation, 1978—; Chairman, 1985-1986), Ohio State and American (Member, Section of Taxation) Bar Associations
Biographical
Phi Delta Phi. Editor, Journal of Air Law and Commerce, 1975-1976. Law Clerk to Associate Justice, Supreme Court of Ohio, 1976-1977. Commissioner, Supreme Court of Ohio, 1977-1978. Author: Interest-Free Loans, 1983 Columbus Tax Conference Manual; Estate Freezes: Maintaining After Tax Values, 1985 Columbus Tax Conference Manual; Estate Planning Implications of The Tax Reform Act of 1986, 1986, Columbus Tax Conference Manual; Life Insurance for the Business Owner: Income and Estate Tax Planning to Reduce Cost, 1987 Columbus Tax Conference Manual; GRITs, GRATs and GRUTs, and How to Use Them, 1993 Columbus Tax Conference Manual and Passing the Buck! A Guide to Flow-Through Entities in the Context of Wealth Transfer for Families, 1995 Wealth Transfer Conference Reference Manual, Volume 95-07; GRAT-itude: Effective Use of GRATs and Other Techniques -- The Alchemy of Leveraged Giving, 1996 Wealth Transfer Conference Manual, Volume 1996—; Some Thoughts on Installment Sales to Grantor Trusts: A GRAT Alternative, 2000 Wealth Transfer Conference Manual, Volume 2000—. Fellow, The American College of Trust and Estate Counsel.