I am a California attorney with more than 44 years of diversified experience in tax law, now emphasizing tax defense and asset protection. In additional to my professional practice, I have contributed my professional time to the American Rose Society in various capacities. For example, I was the principal draftsman of all the ARS endowment trusts. In addition, I have published articles of use to local rose societies to establish their tax exempt status  and on the tax treatment of rose society expenses. 

My professional qualifications include the following:

   ⚖ Attorney at Law, The State Bar of California (Admitted 1970)

    ⚖ Certified Specialist in Taxation Law, The State Bar of California, Board of Legal Specialization (1981)

     ⚖ Fellow, The American College of Board Certified Attorneys

     ⚖ Martindale-Hubbell AV Preeminent Peer Review Rated for more than 25 years

I am admitted to practice in the following courts

    ⚖ United States Tax Court (1971)

    ⚖ United States District Court for the Southern District of California (2007)

    ⚖ United States District Court for the Central District of California (1971)

    ⚖ Ninth Circuit Federal Court of Appeals (1972)

    ⚖ All California State Courts (1970)

My higher education includes

    ⚖ Kent State University, Kent, Ohio (B.A. 1966)

    ⚖ University of Southern California School of Law (J.D. 1969) (Order of the Coif, Staff Member and Comment Editor, Southern California Law Review)

More information on my professional practice is available at my website: