Special Trial Judge. b. Maryland, 1939. Attended public schools in Baltimore, MD. B.S., University of Maryland, School of Business and Public Administration, 1960; LL.B., University of Maryland School of Law, 1964. Graduate work in Federal Income Taxation, New York University. Admitted to practice in Maryland and New Jersey, 1964 and 1967; and Federal District Court. Began career as Tax Attorney in January 1965 with Department of Treasury, Office of Chief Counsel, Internal Revenue Service, in New York City, initially assigned to the General Litigation function. In 1967, reassigned to the Tax Litigation function. In 1976, promoted to Special Trial Attorney, and then to Assistant District Counsel, 1984. Appointed Special Trial Judge, United States Tax Court, on August 4, 1985.