Jane Cowles is an attorney who enjoys researching and writing about aspects of tax, real estate and art law. Her diverse background in art, business, and law gives her a practical view to these technical areas. Jane has worked as a real estate paralegal, taught classes in business law to MBA students, and worked as a tax attorney at public accounting firms. She has both a J.D. and an L.L.M. in taxation. When Jane is not writing about legal issues, she is creating art and designing jewelry.