Special Trial Judge. b. Pennsylvania, 1947. Graduated, Duquesne University, B.A., 1969; J.D., Georgetown University, 1973; M.L.T., 1984; LL.M., Cleveland State University, 1979. Admitted to Ohio Bar, 1973; United States Tax Court Bar, 1973; and District of Columbia Bar, 1999. Employed by the Office of Chief Counsel for the Internal Revenue Service (Cleveland District Counsel), 1973-78; Criminal Tax Division, 1978-79; Washington District Counsel, 1979-81; United States Tax Court: law clerk to Judge Howard A. Dawson, Jr., 1981-83; Assistant Clerk of the Court, 1983-85; Deputy Counsel to the Chief Judge, 1986-93. Adjunct professor at University of Baltimore Law School (Graduate Tax Program, 1988-90), and the Northern Virginia Community College (Business Division, 1981-89). Appointed Special Trial Judge, United States Tax Court, on August 27, 1993.