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)
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.
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
Affiliations:
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
Other: