Areas of Practice

• Probate and Trust Litigation 25%
• Estate Planning, including preparation of Wills and Trusting 25%
• Tax Planning and Tax Litigation 25%
• Complex Business Litigation 25%

Published Works

• "Tax Ideas", "Successful Estate Planning Ideas and Methods Service," "Wills Form Service", "Executive Action Reports", (Contributing Editor), Prentice-Hall, 1974
• "Estate Planning - The Practical Approach", Prentice-Hall, 1974
• "Estate Planning For the Man With the Closely Held Corporation", Prentice-Hall, 1976
• "Avoiding Probate", National Tooling and Machinery Association, Fall, 1980
• "What You Should Know About the New Tax Laws", National Tooling and Machinery Association, 1981
• "The Complete Family Estate Plan for Avoiding Probate", Prentice-Hall, 1989
• "A Declaration of Trust - A Substitute for a Will", Prentice-Hall, 1984
• "The Complete Checklist for the Purchase or Sale of a Business", Prentice-Hall, 1984
• "A Tax Planner's Complete Set of Corporate Minutes", AAA-CPA, Inc., Fall, 1985
• "Community Property Aspects of Estate Planning", California Association of Attorney-CPAs, Dec., 1986
• "The Retainer Agreement as Loss Prevention Tool", Prentice-Hall's Of Counsel, January, 5, 1987
• "How Lawyers Can Reduce Their Malpractice Risk", Beverly Hills Bar Association Journal, Spring, 1987
• "Tax Planning After the Owner's Death -- Is It Too Late?", American Association of Attorney-Certified Public Accountants, Inc., June, 1987
• "Investing Retirement Plan Funds", Pension Planning Conference The California Society of CPAs, 1987
• "Fiduciary Accounting Issues", Texas Association of Attorney-CPAs, March, 1988
• "Fiduciary Accounting for Estates and Trusts", California CPA Society, June, 1988
• "Watch Out for the Broad Sweep of Section 2036(c)", The Attorney-CPA, March-April, 1989
• "California Supreme Court Strikes Down Tort Measure of Damages in Wrongful Discharge Case", An analysis of the Foley case The Attorney-CPA, July-August, 1989
• "Fiduciary Accounting for Estate and Trusts", California CPA Society, 1989
• "What the CPA Should Know About California Community Property", The California Society of CPAs, 1989
• "Four Case Studies" (Accountants' Liability), The California Society of CPAs, November, 1989
• "The Fine Art of Testifying, The Attorney-CPA's Perspective", 25th Annual Meeting of AAA-CPAs, November, 1989
• "Post Mortem Estate Planning", 1992 Estate Planning Conference - The California Society of CPAs, (San Francisco and Los Angeles), July, 1992
• "Planning For The Marital Deduction When The Surviving Spouse Is Not A U.S. Citizen", The Attorney-CPA, Summer - 1992 Edition, 1992
• "Leveraged Buy-Outs, Fraudulent Conveyances, And The Alter-Ego Doctrine", 27th Annual Meeting Of The American Association Of Attorney-CPAs, San Diego, California, November, 1991
• "Accountants' Common Law Third-Party Liability", Midyear Meeting Of The American Association Of Attorney-CPAs, Nashville, Tennessee, July, 1992
• "Accountant's Liability to Third Persons", American Board of Professional Liability Attorneys Exam, 1994
• "Preventing Legal Malpractice in The Specialties: Probate, Trusts & Estate Planning", Prepared for Lawyers' Mutual Insurance Company for conference, Pasadena, February, 1994
• "Introduction to Accounting For Lawyers" and "Speakers' Guide For Introduction To Accounting For Lawyers", CEB Continuing Education of The Bar, California, 1994
• "Financial Statement Analysis", American Association of Attorneys-Certified Public Accountants 30th Annual Meeting, New Orleans, LA, November, 1994
• "Fiduciary Accounting", Long Beach Estate Planning Council California, January, 1994
• "Presenting Accounting/Legal Evidence in Court", American Association of Attorneys-CPAs, 31st Annual Meeting, Palm Springs, California, November, 1995
• "When Things Go Wrong in Accounting - A Big Firm's Perspective", The Ritz Carlton Hotel in San Francisco, California, September, 1996
• "Wills and Trusts", Southwestern Law School, 1998
• "Survey of Wills and Trusts", Southwestern Law School, 1999
• "Survey of Wills and Trusts", Southwestern Law School, 2000
• "Fiduciary Accounting & the New Principal & Income Act", American Association of Attorneys-CPAs, 38th Annual Meeting, Park City, Utah, July, 2001
• "Analyzing Financial Statements After Enron: What Every Lawyer Should Know", California Continuing Education of the Bar, January, 2003
• "Accounting for Trusts & Estates Attorneys", California Continuing Education of the BaR, May, 2004
• "Accounting for Lawyers; Beyond the Basics", California Continuing Education of the Bar, February, 2005
• "The CPA as an Expert Witness" (LIT 1), California CPA Education Foundation, 1996
• "Expert Witness: Deposition and Trial" (LIT 2), California CPA Education Foundation, 1996
• "Fiduciary Accounting for Estates and Trusts", California CPA Education Foundation, 1996
• "Advanced Corporate Tax Problems for the Experienced Practitioner", California CPA Education Foundation, 1990
• "Advanced Corporate Tax Problems for the Experienced Practitioner", California CPA Education Foundation, 1991
• "California Community Property, What The CPA Must Know", California CPA Education Foundation, 1996
• "Fiduciary Accounting for Estates and Trusts", California CPA Education Foundation, 2000
• "Summary Accounting for Trusts and Estates", California CPA Education Foundation, 2001
• "Summary Accounting for Trusts and Estates", California CPA Education Foundation, 2001
• "Accounting and Auditing for Trusts and Estates", California CPA Education Foundation, 2003
• "Preparing Accountings and Reports for Trusts & Estates", California CPA Education Foundation, 2004
• "Preparing Accountings and Reports for Trusts & Estates", California CPA Education Foundation, 2005
• "Preparing Accountings and Reports for Trusts & Estates", California CPA Education Foundation, 2006

Classes and Seminars

• Wills & Trusts and Estate and Gift Tax, Southwestern University, 1968 - 2008
• Income Tax, Accounting for Lawyers, et. al., Southwestern University, 1968 - 2008

Representative Clients

• System Property Management
• The Jacki Hazard Trust
• Prudential Fabrics
• System Parking

Representative Cases

• Ibanez v. Florida Board of Accountancy, 114 Sup. Ct.2084 (U.S. Supreme Court 1994)
• Edenfield v. Fane, 113 S.Ct. (U.S. Supreme Court 1993)

References

• First Enterprise Bank
• Millon First Business Bank
• Union Bank of California
• Chase

Ancillary Businesses

• Expert Witness, Mediator, Arbitrator, Law School Professor
• Author, Lecturer, CA Continuing Educations
• Of the Bar; CPA, Author and Lecturer, Ca CPA Education Foundation

West Practice Categories

Arbitration, Mediation, Bad Faith Insurance, Contracts, Lemon Law, Directors' & Officers' Liability, Estate Planning, Guardianships & Conservatorships, Living Wills, Powers of Attorney and Appointment, Trusts, Wills, Complex Litigation, Tax Litigation, Probate & Estate Administration, Estate Administration, Legal Malpractice, Other Professionals Malpractice, Commercial Real Estate, Eminent Domain, Taxation Law, Corporate Taxation, Estate & Gift Taxation, Income Taxation, Payroll Taxes