Admitted: 1977, California and U.S. District Court, Northern District of California; 1980, U.S. Tax Court
Law School: Santa Clara University, J.D.
Member: State Bar of California; American Bar Association (Member, Section of Taxation); American Institute of Certified Public Accountants.
Biography: Certified Public Accountant, California, 1979. Practicing before the State Board of Equalization and the Franchise Tax Board.
Born: Omaha, Nebraska, February 4, 1947