Education

• University of Notre Dame - Bachelor of Business Administration (with Honors), May 1975 (Accounting Major)
• Albany Law School - Juris Doctor, June 1978
• Rensselaer Polytechnic Institute - Master of Business Administration, May 1979

Areas of Research

• Accounting & Tax
• Business Law

Professional Achievements

Attorney-At-Law

• Admitted to the New York State Bar (Appellate Division, Supreme Court, Third Department) on January 17, 1979. (Bar # 1456607)
• Admitted to the Federal Bar (United States District Court, Northern District of New York) on January 17, 1979.
• Admitted to the United States Tax Court on January 22, 1980.

Certified Public Accountant (CPA)

• Certified in NY on November 23, 1979; License #39893.

Professional Activities

• Editorial Board Member, CPA Journal, since June 1, 2006

• At Large Board Member, American Association of Attorneys-CPAs, 2010 - Present

• Author of the following (co-authorship designated by an asterisk):

  1. "Twenty Questions About Planning for Medicaid and Nursing Home Care", October 2018, CPA Journal.

  2. "Twenty Questions About Tax Resources on the Internet", June 2017, CPA Journal.

  3. "Twenty Questions on the Evolving Role of Tax Deferred Annuities", September 2016, CPA Journal*.

  4. "Twenty Questions Answered About Delaware Trusts", September 2013. CPA Journal*.

  5. "Twenty Questions About Tax Resources on the Internet", December 2012, CPA Journal.

  6. "Twenty Questions About Tax Resources on the Internet", October 2009, CPA Journal.

  7. "Twenty Questions Answered About in the Acquisition/Disposition of a Business", March 2008, CPA Journal.

  8. "Twenty Questions About Paying for College", December 2006, CPA Journal*.

  9. "Twenty Questions About Tax Resources on the Internet", July 2005 CPA Journal.

  10. "Twenty Questions Answered About Elder Planning", cover story, May 2004, CPA Journal.

  11. "Twenty Questions Answered About Deferred Realty Exchanges Under IRC 1031", May 2003 CPA Journal.

  12. "Twenty Questions Answered About Tax Resources on the Internet", September 2001, CPA Journal.

  13. "Twenty Questions on Protecting Business and Family Assets", February 2000, CPA Journal.

  14. "Twenty Questions Answered About Business Entities in Light of LLC's", August 1999 CPA Journal.

  15. "Twenty Questions Answered When Dealing with IRS Collections (Including The Effect of Bankruptcy and The 1998 IRS Reform Legislation)", February 1999 CPA Journal.

  16. "Twenty Questions Answered About Trusts and Their Use in Family Wealth Preservation", September 1998 CPA Journal.

  17. "Twenty Questions Answered by the Final Section 1031 Regulations", Cover Story, September 19991, The Practical Accountant*.

  18. Tax Deferred Exchanges published by Nichols Education Corp. 2006, New York, New York (Revised annually since its initial publication in 1991).

  19. Partnership Taxation - 1987; published by the Foundation for Accounting Education, New York, NY.

  20. Tax Strategies - 1988; and The 1988, 1989, and 1990 Taxation Series for the Graduate Realtor Institute (II and III) for the New York State Association of Realtors, Albany, New York.

  21. Refereed paper entitled "Twenty Questions Answered about Trusts and Their Use in Family Wealth Preservation" accepted for presentation at an International Conference sponsored by the Academy of Business Administration in London, England in June of 1995 

• Past Contributor/Reviewer to three textbooks:

  1. Modern Real Estate Practice in New York, published by the Real Estate Education Company. 

  2. Business Law - Objective Questions and Answers, published by Accounting Publications of Gainesville, Florida.

  3. Federal Tax - Objective Questions and Answers, published by Accounting Publications of Gainesville, Florida.

• Faculty member of the Real Estate Institute of New York University (NYU), presenting periodic eight and sixteen hour solo seminars since 1989.

• Certified as an American Arbitration Association (AAA) Neutral having conducted hearings as an Arbitrator across New York State (including NYC).

• Acted as an expert trial witness with respect to business valuation and tax issues including IRC Section 1031 Exchanges.

• Substitute Radio Talk Show Host (compensated) - WMCA, New York City; Programs dealt with tax, financial and investment topics.

• Prolific Lecturer and Seminar Leader with over 300 presentations across the nation before audiences of accountants, realtors, lawyers and bankers. The highlights of this activity include:

  1. December 2008 - Full day presentation in Anchorage, Alaska to a gathering of tax accountants.

  2. January 2004 - Keynote seminar leader, National Meeting of the Society of Exchange Counselors in Tampa, Florida

  3. November 2003 - Full day presentation in Anchorage, Alaska to a gathering of tax accountants

  4. June 2000 - Presentation before tax accountants in Warm Springs, Oregon - Prior appearances in June 1998 (Salem, OR); June 1996 (Bend, OR) and June 1992 (Newport, OR)

  5. November 1998 - One day seminar in San Francisco before the National Society of Real Estate Exchange Counselors

  6. August, 1990 - One of the national seminar leaders for an annual convention of accountants in Anchorage, Alaska

  7. February, 1989 - Shared the speaker's podium with former New York City Mayor Rudolph Guiliani in an appearance before more than 150 CPAs and Attorneys for a two hour pre-dinner seminar and Mr. Guiliani presented the post-dinner speech in Albany, NY

  8. December, 1986 - Sole speaker for a sixteen hour seminar on the Tax Reform Act of 1986 which was sponsored by the American Institute of Certified Public Accountants (AICPA). This seminar was held at the Flamingo Hotel in Las Vegas, Nevada, before an audience of more than five hundred CPAs from across the United States and Canada

• Awarded one of the University of Notre Dame's national "Alumnus of the Year" awards in May of 1990.

• Awarded in 1969 by the Boy Scouts of America the rank of Eagle Scout.

• President of the annual Great American Irish Festival.

• Vice-President of Utica's Irish Cultural Center.

• Board Member of the Oneida Counta Bar Association (OCBA) 1984 - 2009

  • OCBA Director's Award - 1995 and 2001 (for Outstanding Service to the Bar Association and the Legal Profession)

  • OCBA Treasurer 1984 - 2009

Interests

• Downhill skiing and rollerblading (with my iPod)
• Tennis
• Outdoor platform tennis in the winter
• Mountain biking
• Kayaking
• Anything to do with the “Fighting Irish of Notre Dame”