International Taxation; Taxation; International Estate Planning; Estate Planning; Trusts; Wills; International Corporate Law; International Business Law; Commercial Law; International Trusts and Estates; Offshore Trusts; Trust Planning; Trusts and Estates; Corporate Law; Corporate Contracts; Corporate Tax Planning; International Corporate Taxation; Business Planning; Business Taxation; Commercial Real Estate Contracts; Commercial Real Estate; Commercial Real Estate Acquisitions; Commercial Real Estate Sales; Corporate Formation; Corporate Dissolutions; Corporate Income Tax; Corporate Partnerships; Corporate Organization; Corporate Real Estate; Corporate Reorganization; Incorporation; Leases and Leasing; Commercial Leasing; International Leasing; Partnership Law; Limited Liability Company Law; Limited Partnerships; Partnership Dissolution; Partnership Formation; Partnership Organization; Partnership Taxation; Real Estate Investment Taxation; Real Estate Investment Trusts; Real Estate Taxation; Real Property Acquisitions; Residential Real Estate; Residential Real Estate Acquisitions; Residential Real Estate Sales; Estate and Gift Taxation; Expatriate Tax; Federal Estate and Gift Taxation; Federal Income Tax; Federal Taxation; Generation Skipping Tax; Individual Taxation; Inheritance Tax; International Income Tax; Taxation of Foreign Nationals; Trusts and Estates Taxation; International Transportation Law; Family Wealth Transfer; Family Trusts; Living Trusts; Special Needs Trusts; Trust Law; Wealth Preservation
New York, U.S. Court of International Trade and U.S. Claims Court, 1972
U.S. Tax Court, 1973
U.S. Supreme Court, 1975
Columbia University, J.D.
Associations and memberships
American Bar Association (Member, Section on Taxation)
State Bar of California (Member, Section on Taxation)
Maritime Law Association of the United States (Proctor, 1973-)
Beta Alpha Psi (President, 1967); Beta Gamma Sigma. Author and Speaker: "The Use of the Portfolio Interest Exemption by a Foreign Lender," San Diego County Bar Association, Tax Section Luncheon, December 8, 1992; "Use of Foreign Trusts to Hold United States Business Interests - Selected Items," in a program entitled, "Tax Planning for Foreign Business Investment in the United States," California Bar, Taxation Section, June 6, 1992; "New Compliance Requirements," in a program entitled, "Tax Planning for Foreign Investments," California Bar, Taxation Section, June 8, 1991; "Handling Green Card Applications with Tax Sensitivity, and Tax Planning for Treaty and Employment Visa Holders," in a program entitled "Planning for Inbound Transactions of Nonresident Aliens," California State Bar, Taxation Section, June 16, 990. Member, 2002 - 2005 Taxation Law Advisory Commission, State Bar of California Legal Specialization Program.