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Attoney Information

Areas       Practice:
25% Probate         Trust Litigation
25% Estate Planning, including preparation       Wills         Trusting
25% Tax Planning         Tax Litigation
25% Complex Business Litigation

Litigation Percentage:
25%       Practice Devoted       Litigation

Certification/Specialties:
Taxation Law, California Board       Legal Specialization of        State Bar       CA., 1975

Bar Admissions:
California, 1960
U.S. District Court Central District       California, 1960
U.S. District Court Eastern District       California, 1960
U.S. District Court Northern District       California, 1960
U.S. District Court Southern District       California, 1960
U.S. Court       Appeals 9th Circuit, 1960
U.S. Supreme Court, 1970

Education:
Southwestern University School       Law, Los Angeles, California, 1958
J.D.

University       California, Los Angeles, Los Angeles, California, 1950
Associate      Arts

Published Works:
"Tax Ideas", "Successful Estate Planning Ideas         Methods Service," "Wills Form Service", "Executive Action Reports", (Contributing Editor), Prentice-Hall, 1974

"Estate Planning - The Practical Approach", Prentice-Hall, 1974

"Estate Planning For        Man With        Closely Held Corporation", Prentice-Hall, 1976

"Avoiding Probate", National Tooling         Machinery Association, Fall, 1980

"What You Should Know About        New Tax Laws", National Tooling         Machinery Association, 1981

"The Complete Family Estate Plan        Avoiding Probate", Prentice-Hall, 1989

"A Declaration       Trust - A Substitute for      Will", Prentice-Hall, 1984

"The Complete Checklist for        Purchase or Sale       a Business", Prentice-Hall, May, 3, 1984

"A Tax Planner's Complete Set       Corporate Minutes", AAA-CPA, Inc., Fall, 1985

"Community Property Aspects       Estate Planning", California Association       Attorney-CPAs, Dec., 1986

"The Retainer Agreement       Loss Prevention Tool", Prentice-Hall's Of Counsel, January, 5, 1987

"How Lawyers Can Reduce Their Malpractice Risk", Beverly Hills Bar Association Journal, Spring, 1987

"Tax Planning After        Owner's Death -- Is It Too Late?", American Association       Attorney-Certified Public Accountants, Inc., June, 1987

"Investing Retirement Plan Funds", Pension Planning Conference The California Society       CPAs, 1987

"Fiduciary Accounting Issues", Texas Association       Attorney-CPAs, March, 1988

"Fiduciary Accounting        Estates         Trusts", California CPA Society, June, 1988

"Watch Out for        Broad Sweep       Section 2036(c)", The Attorney-CPA, March-April, 1989

"California Supreme Court Strikes Down Tort Measure       Damages      Wrongful Discharge Case", An analysis of        Foley case The Attorney-CPA, July-August, 1989

"Fiduciary Accounting        Estate         Trusts", California CPA Society, 1989

"What        CPA Should Know About California Community Property", The California Society       CPAs, 1989

"Four Case Studies" (Accountants' Liability), The California Society       CPAs, November, 1989

"The Fine Art       Testifying, The Attorney-CPA's Perspective", 25th Annual Meeting       AAA-CPAs, November, 1989

"Post Mortem Estate Planning", 1992 Estate Planning Conference - The California Society       CPAs, (San Francisco         Los Angeles), July, 1992

"Planning For The Marital Deduction When The Surviving Spouse Is Not A U.S. Citizen", The Attorney-CPA, Summer - Edition, 1992

"Leveraged Buy-Outs, Fraudulent Conveyances, And The Alter-Ego Doctrine", 27th Annual Meeting Of The American Association Of Attorney-CPAs, San Diego, California, November, 1991

"Accountants' Common Law Third-Party Liability", Midyear Meeting Of The American Association Of Attorney-CPAs, Nashville, Tennessee, July, 1992

"Accountant's Liability       Third Persons", American Board       Professional Liability Attorneys Exam, 1994

"Preventing Legal Malpractice      The Specialties: Probate, Trusts & Estate Planning", Prepared        Lawyers' Mutual Insurance Company        conference, Pasadena, February, 1994

"Introduction       Accounting For Lawyers"         "Speakers' Guide For Introduction To Accounting For Lawyers", CEB Continuing Education       The Bar, California, 1994

"Financial Statement Analysis", American Association       Attorneys-Certified Public Accountants 30th Annual Meeting, New Orleans, LA., November, 1994

"Fiduciary Accounting", Long Beach Estate Planning Council California, January, 1994

"Presenting Accounting/Legal Evidence      Court", American Association       Attorneys-CPAs, 31st Annual Meeting, Palm Springs, California, November, 1995

"When Things Go Wrong      Accounting - A Big Firm's Perspective", The Ritz Carlton Hotel      San Francisco, California, September, 1996

"Wills         Trusts", Southwestern Law School, 1998

"Survey       Wills         Trusts", Southwestern Law School, 1999

"Survey       Wills         Trusts", Southwestern Law School, 2000

"Fiduciary Accounting &        New Principal & Income Act", American Association       Attorneys-CPAs, 38th Annual Meeting, Park City, Utah, July, 2001

"Analyzing Financial Statements After Enron: What Every Lawyer Should Know", California Continuing Education of        Bar, January, 2003

"Accounting        Trusts & Estates Attorneys", California Continuing Education of        Bar, May, 2004

"Accounting        Lawyers; Beyond        Basics", California Continuing Education of        Bar, February, 2005

"The CPA       an Expert Witness" (LIT 1), California CPA Education Foundation, 1996

"Expert Witness: Deposition         Trial" (LIT 2), California CPA Education Foundation, 1996

"Fiduciary Accounting        Estates         Trusts", California CPA Education Foundation, 1996

"Advanced Corporate Tax Problems for        Experienced Practitioner", California CPA Education Foundation, 1990

"Advanced Corporate Tax Problems for        Experienced Practitioner", California CPA Education Foundation, 1991

"California Community Property, What The CPA Must Know", California CPA Education Foundation, 1996

"Fiduciary Accounting        Estates         Trusts", California CPA Education Foundation, 2000

"Summary Accounting        Trusts         Estates", California CPA Education Foundation, 2001

"Summary Accounting        Trusts         Estates", California CPA Education Foundation, 2001

"Accounting         Auditing        Trusts         Estates", California CPA Education Foundation, 2003

"Preparing Accountings         Reports        Trusts & Estates", California CPA Education Foundation, 2004

"Preparing Accountings         Reports        Trusts & Estates", California CPA Education Foundation, 2005

"Preparing Accountings         Reports        Trusts & Estates", California CPA Education Foundation, 2006

Representative Cases:
Ibanez v. Florida Board       Accountancy, 114 Sup. Ct.2084 (U.S. Supreme Court 1994)
Edenfield v. Fane, 113 S.Ct. (U.S. Supreme Court 1993)

Representative Clients:
System Property Management
The Jacki Hazard Trust
Prudential Fabrics
System Parking

References:
First Enterprise Bank
Million First Business Bank
Union Bank       California
Chase

Classes/Seminars Taught:
Wills & Trusts         Estate         Gift Tax, Southwestern University, 1968 - 2008

Income Tax, Accounting        Lawyers, et. al., Southwestern University, 1968 - 2008

Professional Associations         Memberships:
American Association       Attorney-Certified Public Accountants, 1992 - 1993
Past President

Past Employment Positions:
My Own Accounting Firm, Owner, 1950 - 1960

Ancillary Businesses:
Expert Witness, Mediator, Arbitrator, Law School Professor
Author, Lecturer, CA Continuing Educations
Of        Bar; CPA, Author         Lecturer, Ca CPA Education Foundation

Languages:
English