Areas of Practice:

  • Taxation Law

  • Bankruptcy Law

  • Practice Limited to Federal Courts

Licensed to Practice Law:

  • Wisconsin, 1968

  • Nevada, 1969

  •  California, 1977

  • U.S. Court of Appeals 7th Circuit, 1968

  • U.S. Court of Appeals 9th Circuit, 1977

  • U.S. District Court District of Nevada, 1969

  • U.S. District Court Eastern District of Wisconsin, 1968

  • U.S. District Court Western District of Wisconsin, 1968

  • U.S. District Court Central District of California, 1977

  • U.S. District Court Eastern District of California, 1977

  • U.S. District Court Northern District of California, 1977

  • U.S. District Court Southern District of California, 1977

  • U.S. Supreme Court, 1996

  • U.S. Tax Court, 1974

Licensed to Practice Accounting:

  • Wisconsin, 1974 (CPA)

Expert Testimony:  

  • Served as an expert witness on bankruptcy tax issues in the United States Bankruptcy Courts for the Northern and Central Districts of California and the Superior Court for Los Angeles County, California.


  • New York University Graduate School of Law, New York, NY, 1971

    LL.M., Master of Laws (in Taxation); Graduate Fellow

  • University of Wisconsin Law School, Madison, Wisconsin, 1968

    J.D., Juris Doctor; Editor, Wisconsin Law Review

  • University of Notre Dame, Notre Dame, Indiana, 1965

    B.B.A., Bachelor of Business Administration

    Major: Certified Public Accounting

  • California State Polytechnic University - Pomona, Pomona, California

    B.S., Bachelor of Science 2004

    Major:  Construction Engineering Technology (Valedictorian)

  • California State University-Fullerton, Fullerton, California

    Russian Language, 1987-1989

Academic Honorary Fraternities:

  • Tau Alpha Pi (Engineering Technology) (top 4%)

  • Golden Key Society (top 8%)

  • Beta Gamma Sigma (Business) (top 10%)

  • Beta Alpha Psi (Accounting) (top 10%)

  • Order of the Coif (Law) (top 10%)

Published Works:

  • The Bankruptcy Tax Act of 1980, Practising Law Institute, 1980

  • Tax Aspects of Corporate Debt Exchanges, Recapitalization, and Discharges (Co-Author, Milton B. Hyman, Irell & Manella), California Continuing Education of the Bar, 1982, 1983

  • Tax Practice in California (Chapter 7, Collection of the Tax, CEB Practice Book), California Continuing Education of the Bar, 1983

  • Tax Collection Procedures (Tax Practice in California), California Continuing Education of the Bar, 1984

  • The Newly Constructed Distress Property (CEB Fifth Annual Institute, Advanced Tax Planning for Real Property Transactions), California Continuing Education of the Bar, 1986

  • The Fourth Forum: Determination of Taxes in Bankruptcy Court, Orange County and Beverly Hills Bar Association, 1986

  • Tax Programs - Tax Counseling Financially Distressed Businesses, Under the New Laws, California Continuing Education of the Bar, 1987

  • Determination of Tax Aspects of Bankruptcy Cases and Proceedings, Involving Individuals, Partnerships, and Affiliated Corporations, (Six-Hour Tax Program Televised Nationwide), Commercial Law League of America, 1987

  • Panelist on Soviet Commercial Law, Whittier College School of Law, 1989

  • Panelist on Soviet Law, Whittier College School of Law, 1990

  • Consent: The Constitutional Basis for Bankruptcy Judge Authority, California Bankruptcy Journal, 1991

  • In Bankruptcy Planning Consider Federal and State Law, Taxation for Accountants, Reprinted in Taxation for Lawyers, 1991

  • California Bankruptcy Journal, Editor, 1985-2001, Editor-in-Chief, 1989-1990

  • Burden of Persuasion: The Overlooked Defense to Tax Claims, California Bankruptcy Journal, 1993

  • Speaker, California Tax Policy Conference, 1992

  • Speaker, Century City Bar Association, 1994

  • Speaker, State Bar of California Education Institute, 1995 - Present

  • Speaker, Orange County Bar Association, 1995 - Present

  • Martin on Bankruptcy Taxation, 2001

  • Speaker, Association of Insolvency and Restructuring Advisors: "State Tax Issues when Bankruptcy is Filed", 2002

  • Personal and Small Business Bankruptcy Practice in California, Chapter 17: “Selected Tax Issues in Bankruptcy”, California Continuing Education for the Bar 2002

  • The Who, Why, When and How of Bankruptcy Trustee Liability for Errors and Omissions During Administration of Chapter 7 and Chapter 13 Bankruptcy Estates


  •  Orange County Bar Association, Member, Section on Commercial Law and Bankruptcy, 1985 -Current

  • Federal Bar Association, Member, 1987 -Current

  • American Bar Association, Member, Business Bankruptcy Committee and Taxation Section, 1989 -Current

  • Financial Lawyers Conference, Member, 1978 -Current

  • Los Angeles County Bar Association, Member, 1977 -Current

  • State Bar of Nevada Publications Committee, Member, 1997 -Current

  • The State Bar of California, Member, 1977 -Current

  • The State Bar of California Bankruptcy Tax Committee, Member, 1994 -Current

  • The State Bar of California Business Law Section, Member, 1990 -Current

  • California Bankruptcy Journal, Editor


  • Bankruptcy Mediation Panel - United States Bankruptcy Court, Central District of California
  • Law Clerk, U.S. District Judge Bruce R. Thompson, District of Nevada 1969-1970
  • Law Clerk, Justice David Zenoff, Nevada Supreme Court 1968-1969
  • LaFollette, Sinykin, Anderson & Abrahamson, Madison, Wisconsin, 1971-1977, Partner
  • Gendel, Raskoff, Shapiro & Quittner, Los Angeles, California, 1977-1981, Partner
  • Weissburg & Aronson, Los Angeles, California, 1981-1984, Of Counsel
  • Orange County Bar Association, Member, Section on Commercial Law and Bankruptcy, 1985 - 2001
  • Federal Bar Association
  • Los Angeles County Sheriff Department Fencing Team
  • Southern California Motorcycling Association
  • Sierra Club - Mountaineer List Qualified - Recently climbed Mont Blanc, Mt. Shasta, Mt. Rainier, Mt. Whitney, Mauna Loa, Mt. San Jacinto, Mt. San Gorgonio; Alberta and British Columbia, Canada and Lee Vining, California vertical water ice