Education & Admissions

  • University of North Carolina School of Law, Chapel Hill, North Carolina, J.D. 1987
  • Duke University, Durham, North Carolina Bachelor of Arts, cum laude; May 1984
  • North Carolina
  • State Bar of Georgia
  • United States District Court, Middle and Western Districts of North Carolina
  • United States Tax Court
  • United States Court of Appeals for the Fourth Circuit
  • United States Court of Appeals for the Eleventh Circuit
  • United States District Court, Northern District of Georgia

Activities

  • American Bar Association (1987-present)
  • Section of Litigation (1987-present)
  • Business Torts and Unfair Competition Committee (1990-present)
  • Bankruptcy and Insolvency Committee (2003-present)
  • Section Real Property, Trust, and Estate Law (2003-present)
  • Non-Tax Estate Planning Considerations Group, (2007-present)
  • Section of Taxation (2003- present)
  • State Bar of Georgia (1987-present)
  • Business Section (1997–present)
  • Fiduciary Law Section (2003-present)
  • General Practice and Trial Law (1987–present)
  • North Carolina Bar Association (Business, Estate Planning, Litigation, Real Property and Tax Sections) (1997-present)
  • NCDRC Certified Mediator- Superior Court

Posts

"Legal Fees – Deductible as Ordinary Business Expenses or Capitalized?"

This is the question currently on appeal from the Tax Court to the Third Circuit.  In Myland, Inc. v. Commissioner…

"Should Have Used Certified Checks"

It has been a while since I have written about estate tax issues, but Estate of William E. Demuth, Jr., T.C.…

"Operating Agreements – One Size Does Not Fit All"

A recent private letter ruling highlights the danger of using a form or template blindly. PLR 202219005 involved a limited…

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