AREAS OF EMPHASIS

• Federal and state tax and business planning
• Federal and state tax controversy matters
• Variety of international and domestic commercial transactions including business, technology
• Estate and individual planning issues
• Corporate counsel for a large technology-oriented manufacturing business
• Corporate counsel for an international purchasing organization organized as a co-op for federal tax purposes

ADMITTED TO PRACTICE

• State of Idaho
• State of Washington
• Idaho State Tax Commission
• Internal Revenue Service
• Washington Department of Revenue

EDUCATION

• Washington State University, B.A., 1976
• University of Washington School of Law, J.D., 1979
• Georgetown University School of law, L.L.M. in tax, 1982.

HIGHLIGHTS

• Currently serves as General Counsel, Wagstaff, Inc.
• Attorney-Advisor to Chief Judge C. Moxley Featherston of the United States Tax Court from 1980-1982
• Attorney-Advisor to the United States Tax Court, Special Trial Judge Fred S. Gilbert, Jr., in Washington D.C. from 1979-1980
• Author, “Employer’s Deduction for Noncash Fringe Benefits not Limited to Recipient’s Income,” Journal of Taxation, September 2000
• Author, “Reducing Taxes on the Disposition of a Personal Residence with Acreage,” Journal of Real Estate Taxation; also appeared in Journal of Real Estate Taxation
• Author, “Structuring Business Sales and Acquisitions,” Practical Tax Lawyer
• Co-authored a portfolio on depreciation recapture for the Tax Management-BNA portfolio series