* 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)

     Fellow, The American College of Board Certified Attorneys

     * Martindale-Hubbell 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

    * Casey Research (Gold & Resource Summit 2010; When Money Dies Summit 2011)

    * 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

    * University classes and groups (UCLA, Stanford Business School, Claremont McKenna College, California State University Northridge.)

    * Stake and Ward estate planning and financial preparedness seminars and firesides

Personal Information

    * Born 1944 in Akron, Ohio

    * Married to Dona L. Martin

    * Combined eight children, thirteen grandchildren

    * Vice President, American Rose Society (2015-2018)

    * Accredited Horticultural and Arrangements Judge, American Rose Society

    * Master Rosarian, American Rose Society

    * Past President San Diego Rose Society

    * Recipient of the American Rose Society Klima Medal (2009); Guy Blake Hedrick Jr. Award (2007); Silver Honor Medal, and three ARS Bronze Honor Medals for service to the American Rose Society and local rose societies

    * Webmaster:

    * Editor, Rose Exhibitor's Forum, American Rose Society

    * National Editor, Horizon Roses

    * Elder, Former Ward Mission Leader, Church of Jesus Christ of Latter Day Saints, Escondido Hills Ward

    * Resident of Escondido, California

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