Education
* 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)
Professional Qualifications
* 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)
* AV Preeminent Peer Review Rated for more than 25 years,
Court Admissions
* 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)
Business and Professional Groups Addressed
* USC Institute on Federal Taxation
* State Bar of California, Taxation Section
* Local bar associations (Los Angeles County, Beverly Hills)
* State CPA societies (California, Oregon, Arizona, Hawaii)
* Local CPA societies (Pasadena, Glendale, San Gabriel Valley, San Fernando Valley, Citrus Belt)
* International Association of Financial Planners
* Local chapters of financial planners (Los Angeles, Orange County, Bay Area, Honolulu)
* California State University at Los Angeles
* Local university classes and groups (UCLA, UCLA Graduate School of Management, Stanford Business School, Claremont McKenna College, California State University Northridge.
Personal Information
* Born 1944 in Akron, Ohio
* Married to Dona L. Martin
* Combined eight children, eight grandchildren
* Master Consulting Rosarian, American Rose Society
* Accredited Horticultural and Arrangements Judge, American Rose Society
* First Vice President, Programs San Diego Rose Society
* Webmaster: roseshow.com
* Editor, Rose Exhibitor's Forum, American Rose Society,
* National Editor, Horizon Roses
* Director, Rose Hybridizers Association
* Ward Mission Leader, Church of Jesus Christ of Latter Day Saints, Escondido Hills Ward
* Resident of Escondido, CA
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