Admitted
1976, Maryland, U.S. District Court, District of Maryland and U.S. Court of Appeals, Fourth Circuit; 1980, U.S. Claims Court; 1987, U.S. Tax Court
Law School
University of Baltimore, J.D., 1975; Georgetown University, LL.M., Taxation, 1979
Law School Graduation Year
1979
College
University of Maryland, B.A., 1972
Memberships
Baltimore County, Maryland State (Sections of Taxation and Business Law; Officer and Chair, Section of Taxation, 1995-1997; Chairman, Special Joint Committee on Limited Liability Companies), American (Sections of Taxation (Chair, Subcommittee on Limited Liability Companies and Partnership Classification, Committee on Partnerships) and Business Law (Co-Chair, Prototype Limited Liability Company Act Drafting Project)) Bar Associations.
Biographical
Member, National Moot Court Team, 1975. Co-Author: Treatise: Maryland LLC Forms and Practice Manual (1993 Data Trace Legal Publishers, Inc.); Author: The Limited Liability Company: A New Business Planning Tool, 22 Maryland Bar Journal, No. 3, 52, 1989; Tax Liability on Corporate Officers, 22 Maryland Bar Journal, No. 5, 44, 1989; The Sale of Intangibles In Maryland Requires Special Attention to Sales Tax Issues, Prentice-Hall Law & Business, January 3, 1992; Limited Liability Companies Provide New Planning Opportunities for Health Care Alliances, Prentice-Hall Law and Business, December 1, 1993; Revenue Procedure Clarifies IRS Position on Tax Classification of Limited Liability Companies, Aspen Law & Business (February 1, 1995); One-Member LLCs Pose Often Overlooked State Law Issues, The Journal of Limited Liability Companies 162 (Spring, 1995); Proposed Regulations Use 'Management Rights' Litmus Test for LLC Members' SE Tax Liability, 82 Journal of Taxation 196 (April, 1995); When Forming a Firm-Should You Prepare for Its Demise? 29 The Maryland Bar Journal, No. 3, 24 (May/June, 1996); How Much Is That LLC In the Window? XI PUBOGRAM, No. 1, 6 (December, 1996); The New Right of Contribution From Other Responsible Persons-How Far Does It Go? 86 Journal of Taxation 76 (February, 1997); New Regulations Introduce a New Paradigm, Aspen Law & Business (March 3, 1997); Righting the Wrong Approach to Wrongful Distributions in Limited Liability Entities, 3 Journal of Limited Liability Companies 164 (Spring, 1997). Co-Reporter for Maryland in State Limited Liability Company Laws (Prentice Hall Law & Business). Adjunct Assistant Professor, Business Taxation, Loyola College School of Business, Graduate Division, 1980-1981. Member, Board of Editors, The Journal of Limited Liability Companies .