LL.M. Taxation, New York University Graduate School of Law (1975)
J.D., University of California at Davis School of Law (1974)
M.B.A. Finance, UCLA, Anderson School of Management (1971)
B.S. Agricultural Business Management, University of California at Davis (1970) 
B.A. Economics, University of California at Davis (1970)

Publications 

“Inward Investments in Securities and Direct Operations through the British Virgin    
                  Islands: How Serious a Rival to the Netherlands Antilles Island Paradise?” 
                  Tax Law Review, Spring, 1979
“Trading in Commodity Futures Contracts through Tax Haven Corporations,”   
                  Tax Adviser, September, 1981 
“Avoiding Zero Basis Problems in Capital Contributions of Debt Obligations,”
                   Journal of Taxation, May, 1979
“Disallowance of Loss Deductions in Shifts of Network Affiliations,”
                   Taxes - The Tax Magazine, March, 1979
“Final Sec. 83 Regs: Dividends on Restricted Stock as Compensation,” 
                   Tax Adviser, March, 1979 
“Foreign Investments in United States Real Estate,” J.K. Lasser Tax Institute, 1981
“Tax Consequences of Covenants Not to Compete,” J.K. Lasser Tax Institute, 1981