Admitted
1982, California; 1984, U.S. Tax Court; 1986, Hawaii
Law School
Boalt Hall School of Law, University of California, J.D., 1982
Law School Graduation Year
1982
College
Rice University, B.A., 1974; Duquesne University, M.A., 1975
Memberships
State Bar of California; Hawaii State (Member, Tax Section) and American (Member: International Law Section; Tax Section; Tax Section Committee on U.S. Activities of Foreigners and Tax Treaties and Sales, Exchange and Basis) Bar Associations; Hawaii Board of Bar Examiners, 1992-1998.
Biographical
Author, many articles, including: Application of Sections 1031 and 1445 to Exchanges of U.S. Real Property by Foreign Persons, 48 The Tax Lawyers 471; Foreign Investments, GRI Course, Hawaii Association of Realtors (1994); Comprehensive 1031 Exchange Course for Realtors.