-1967, New York
-Columbia University, J.D.
-New York City (Chair, Committee on Criminal Advocacy, 1998-2001), New York State and American (Chair, Committee on Civil and Criminal Tax Penalties, Section of Taxation, 1989-1991; Member, Sections on: Litigation; Criminal Justice; Antitrust Law) Bar Associations.
Biography:Phi Beta Kappa; Pi Sigma Alpha. Harlan Fiske Stone Scholar. Articles Editor, Columbia Journal of Law and Social Problems, 1966-1967. Adjunct, New York Law School. Co-author: Tax Fraud and Evasion, Vols. I&11, (Warren, Gorham & Lamont 1994). Author: "Supreme Court in Upjohn Protects Attorney-Client Privilege; Upholds the Work Product Doctrine," The Journal of Taxation, June, 1981. Co-author: "Lawyers Beware: The Use of Counsel's Statements as Evidence Against His Client in Tax Fraud Cases," 63 Taxes 618, September, 1985; "State, City Tax Amnesty