Education

• J.D., Yale University Law School (1974)
• B.S., West Virginia University (1968)
  • magna cum laude
  • Beta Gamma Sigma, Business School Honorary

Bar Admissions

• U. S. Supreme Court
• West Virginia Supreme Court of Appeals
• U.S. Court of Appeals for the Fourth Circuit
• Superior Court of the District of Columbia
• U.S. District Courts for the Northern District of West Virginia and for the District of Columbia
• U. S. Tax Court

Affiliations

• American Bar Association
• West Virginia State Bar
• District of Columbia Bar
• Institute for Professionals in Taxation (IPT) - Income Tax Affiliate Member (2010)
• Tri-State Estate Planning Council (President 2007-2008)
• American College of Tax Counsel
• Eastern Panhandle Business Association
• Faculty Merit Foundation of West Virginia Board of Directors (2001 - Present)
• Board of Directors, The Arts Centre, Inc. (2006 - Present)

Professional Highlights

• West Virginia Tax Commissioner (1985 – 1988)
• West Virginia Bar Foundation Fellow (2009)
• Named to Best Lawyers in America (Corporate Law, Litigation & Controversy - Tax, Mergers & Acquisitions Law, Tax Law, Trusts and Estates)
• Listed in West Virginia Super Lawyers (2007 - 2010)
• AV Peer Review Rated LexisNexis/Martindale-Hubbell (2004 - Present)
• Chambers USA, America’s Leading Lawyers for Business (2004 - Present)
• President, Southeastern Association of Tax Administrators (1987 - 1988)
• President, West Virginia Tax Institute (1993)
• Chairman, State Bar Committee on State and Federal Taxation (1984)
• Chairman, West Virginia Chamber of Commerce Taxation of Business Committee (1994 - 2002)
• Vice-Chair, Governor’s Commission on Fair Taxation (1997 - 1999)
• Authored: Special Tax Treatment of the Coal Industry (11 Eastern Mineral L. Inst. P. 6-1, Matthew Bender & Co., Inc., 1990) and The Illusion of Due Process in West Virginia’s Property Tax Appeals System: Making the Constitution’s Promise a Reality (98 W. Va. Law Review, 1996)