Admitted
1975, New Mexico and U.S. District Court, District of New Mexico; 1977, U.S. Tax Court
Law School
University of New Mexico, J.D., 1975
Law School Graduation Year
1975
College
Texas Tech University, B.A., 1968; Eastern New Mexico University, M.B.A., 1972
Memberships
State Bar of New Mexico (Member: Section of Taxation Board of Directors, 1993-2001; Chair, 1997-1998; Chairman, Specialty Committee for Taxation Law, 1995-2001); American Bar Association (Member: Section of Taxation Committee on Estate and Gift Taxes); New Mexico Society of Certified Public Accountants (Chairman, Taxation Committee, 1982-1983); American Institute of Certified Public Accountants
Biographical
Recipient, Prentice-Hall Award in Corporate Taxation, 1974. Member and Comment Editor, Natural Resources Journal, 1973-1975. Certified Public Accountant, New Mexico, 1977. Author: Multi-Jurisdictional Issues For Estate Planners, 27 ACTEC Journal, No. 3, Page 228, 2001; Community Property in Estate Planning, 1981 Southern Methodist University Symposia on Federal Taxation, Para. 2500. Co-Author: Leveraged Transfers of Business Assets, 16 Probate & Property, No. 6, Page 48, 2002; Drafting Documents to Reflect Community Property Considerations in Estate Planning (Forms & Article), Financial & Estate Planning, Commerce Clearing House, Spring 1982. Assistant Professor of Accounting, New Mexico State University, 1986-1992. Fellow, American College of Trust and Estate Counsel (State Chair, New Mexico).
Military
Capt., U.S. Air Force, 1967-1971