Education and Personal

Walla Walla University, B.S. Business Administration, cum laude, 1977

University of Montana, J.D., 1981

Place of Birth:  Visalia, California

Admissions and Licenses

Montana Courts

U.S. District Court, District of Montana

U.S. Court of Appeals, Ninth Circuit

U.S. Tax Court

U.S. Bankruptcy Court, District of Montana

Certified Public Accountant, Montana, 1978

Professional Associations and Memberships

Montana Bar Association

Northwest Montana Bar Association

Montana Society of CPAs

Practice Areas

Business Organizations

Business Transactions

Estate and Gift Taxation

Estate Planning

Income Tax Planning

Real Estate and Commercial Law

Wills, Trusts, and Probate

Creditor – Debtor Law

Construction Law

Practice Before the Internal Revenue Service