Admitted: 1977, California
Law School: Boalt Hall School of Law, University of California at Berkeley, J.D.
Member: State Bar of California (Member, Section on Taxation); American Bar Association (Member, Section on Taxation; Committee on Standards of Tax Practice, 1983).
Biography: Author: "Foreign Exchange and the Indirect Foreign Tax Credit," 10 Jour. Corp. Tax. 301, 1984; "An Overview of Outbound Foreign Investment," 5 Hastings Int'l. Comp. Law Rev. 579, 1982; "Tax Aspects of Currency Fluctuations," 5 Hastings Int'l. Comp. Law Rev. 649, 1982.
Born: San Francisco, California, December 31, 1950
Cases: Lettieri v. Equitable Life Assur. Soc. 627 F.2d 930 (9th Cir. 1980); WDT Winchester v. Nilsson, 27 Cal.App.4th 516 (1994); Galedrige Construction v. Commissioner of Internal Revenue, 73 TCM (CCH) 2838 (1997); Timney v. Lin, 106 Cal.App. 4th 1121 (2003). .