1984, Iowa and U.S. Tax Court
Drake University, J.D., with honors, 1983; New York University, LL.M. Taxation, 1988
Law School Graduation Year
St. Ambrose College, B.A., 1980
Iowa State (Chair, Tax Section, 1993-1994; Member, Administrative Law Section, 1997-2000) and American (Member, Committee on State and Local Taxes) Bar Associations; Iowa Association of Business and Industry (Chair, Tax Committee, 1992-1995); Iowa Taxpayers Association (Member, Board of Directors, 1994—).
Order of the Coif. Co-author, Planning Opportunities Under the nexus Approach to Consolidated Reporting, Journal of Multistate Taxation 52, May/June 1993; State Taxation of Nonresident Pension Income: Whose Golden Years?, 11 Journal of State Taxation 25, Fall 1992 and 11 Journal of State Taxation 34, Winter 1992; Supreme Court Rules on Constitutionality of State Value Added Tax, 10 Journal of State Taxation 1, Fall, 1991; Balancing the Rights of the Government and Taxpayers in Adopting and Enforcing Statute of Limitations in the Area of Taxation, 9 Journal of State Taxation 65, October 1990. Co-Editor, Iowa Chapter, ABA Property Tax Deskbook.