Admitted
1968, Ohio; 1969, U.S. Court of Appeals, Sixth Circuit; 1978, U.S. Claims Court; 1979, U.S. Tax Court
Law School
Duke University, J.D., 1968
Law School Graduation Year
1968
College
Yale University, B.A., 1965
Biographical
Member: Yale Alumni Scholarship Fund of Cleveland, Inc., Trustee; Yale Club of Cleveland, Trustee; Phillips Academy Andover, Alumni Representative; ideastream WVIZ/PBS WCPN 90.3, Trustee and Secretary. Lecturer: Franchise Tax, Ohio Corporate Tax Workshop, The Ohio Society of Certified Public Accountants, July 25, 1988; Ohio Corporation Franchise Tax, Ohio Corporate Tax Workshop, The Ohio Society of Certified Public Accountants, September 6, 1991; Ohio Corporation Franchise Tax: Overview and Recent Developments, Ohio Corporate Tax Workshop, The Ohio Society of Certified Public Accountants, October 5, 1992; Ohio Tax Procedures, State and Local Tax Institute, February 23, 1982; Franchise Tax-Allocation and Apportionment Developments, State and Local Tax Institute, February 16, 1990; Ohio Corporation Franchise Tax: Overview and Recent Developments, State and Local Tax Institute, August 24, 1994; Manufacturer Tax Credits and Other Tax Incentives, State and Local Tax Institute, February 8, 1996; Current Ohio Franchise Tax Issues, State and Local Tax Institute, February 6, 1998; Current Ohio Franchise Tax Issues, State and Local Tax Institute, February 10, 2000; Getting Down to the Basics: Fundamental Tax Issues for Rural Electric and Telephone Cooperatives, 1992 Cooperative National Tax conference, November 30-December 1, 1992; Tax-Free Cancellations of Accrued Interest Indebtedness: Contribution to Capital triumphs Over Tax Benefit Rule - Putoma Corp. Case, Cleveland Tax Institute, November 11, 1977; Individual Income Tax changes, Cleveland Tax Institute, November 13 1981; Timing and Limitation of Loss Recognition, Cleveland Tax Institute, November 13, 1982; Corporate Transactions with Stockholders, Cleveland Tax Institute, November 19, 1983; Leveraged Buyouts, Cleveland Tax Institute, November 8, 1984; Sale and Leaseback Transactions, Cleveland Tax Institute, November 15, 1985; Statutory Mergers, Consolidations and Triangular Reorganizations, Cleveland Tax Institute, November 15, 1986