Economist Expert Witness

Expert Witness No. 687

West Virginia

Experience

Speaker, Seminar, “Family Law Litigation in West Virginia”, National Business

Institute, October, 2001.

Speaker, Seminar, “Considerations in Buying or Selling a Business in West Virginia”,

National Business Institute, August, 2001.

Speaker, Seminar, “Advanced Sales and Use Tax: In West Virginia”, Lorman

Educational Services, August, 2001.

Speaker, Seminar, “Liquidation of Subsidiary Corporation”, West Virginia Public

Accountants Association; June, 2001.

Speaker, Seminar, “West Virginia Sales & Use Tax: A Beginner's Basic Course”,

Lorman Educational Services, March, 2000; March, 2001.

Speaker, Seminar, “Tax Aspects of Divorce”, National Business Institute, February, 2001.

Speaker, Seminar, “Divorce in West Virginia”, National Business Institute, November, 2000.

Speaker, Seminar “Recent Developments in Divorce and Child Custody in West Virginia”, Southern West Virginia Community and Technical College, October, 1999.

Speaker, Seminar “Domestic Law in West Virginia”, National Business Institute, November, 1999.

Speaker, Seminar “Successful Wealth Transfer Techniques in West Virginia”, National Business Institute, February, 1999.

Speaker, Seminar "Tax Aspects of Divorce in West Virginia, National Business Institute, 1994, 1995, May, 1999.

Speaker, Seminar, “Tax and the General Practitioner in West Virginia”, National Business Institute, 1998.

Speaker, Seminar "West Virginia Sales and Use Tax", National Business Institute, 1987, 1997.

Speaker, Seminar “Effective Representation Before the IRS Collection Division in West Virginia”, National Business Institute, 5/1996.

Speaker, Seminar “Corporate Income Taxation in West Virginia, National Business Institute, 1995.

Speaker, Seminar "Considerations in Buying or Selling a Business in West Virginia", National Business Institute, 1994.

Speaker, Seminar "West Virginia Business Taxes", National Business Institute, 1988, 1990, 1991, 1993.

Contributing Author, 1989-1993,Guidebook to West Virginia Taxes, Commerce Clearing House, Inc.

Counsel to the President of the Senate Warren McGraw, West Virginia Senate 1981-1982. 

Chief Counsel, Committee on Government Organization, West Virginia Senate, 1990, 1991. Chief Counsel, Senate Committee on Finance, 1987.

Chief Counsel, Senate Committee on Interstate Cooperation, 1986. Chief Counsel, House Committee on Government Organization, 1985.

Chief Counsel, Senate Special Committee on Reapportionment, 1981-1982. Chief Counsel, Senate Committee on the Judiciary, 1981.

Counsel, Senate Committee on the Judiciary, 2000, 1979, 1980, 1983, 1986. Counsel, Senate Committee on Pensions, 2000.

Co-Author,"West Virginia "No-Fault" Divorce Handbook", containing complete explanation and forms for filing no-fault divorces and property settlements in West

Virginia.

Author, 3 Articles on Taxation, The State Journal. 13 Articles on Taxation, The West Virginia CPA.

Speaker, Annual Tax Institute, Parkersburg Community College, 1984-1985.

Legislative Representative, West Virginia Trial Lawyers Association, 1983-1984.

Hearings Examiner, West Virginia Public Employees Insurance Board, 1986-1988.

Hearings Examiner, West Virginia Insurance Commissioner, 1978-1985.

Adjunct Instructor in Accounting, West Virginia College of Graduate Studies, 1977-1978.

Editor,West Virginia Legislators Tax Guide, West Virginia Society of CPAs, 1981-1982.

Speaker, "Advanced Tax Seminar", West Virginia Society of CPAs, Continuing Professional Education program, 1981.

Speaker, Seminar "West Virginia Inheritance and Transfer Tax and Probate System",

West Virginia Society of CPAs CPE program, 1980, 1976.

Member, Special Committee on Probate Reform, Kanawha County Commission, 1980. 

1973-1977: Assistant Attorney General, Office of the Attorney General, State Capitol,

Charleston, West Virginia, Appointed by Attorney General Chauncey Browning.

Extensive appellate and trial court litigation experience in all areas of State taxation.

Counsel to State Tax Department, Board of Accountancy, State Sinking Fund Commission, Securities Commissioner.

Speaker, "Current Developments in West Virginia Tax Litigation", West Virginia Tax Institute, 1975-1977.

Presented an Analysis of Problem Areas in the West Virginia Inheritance and Transfer Tax for the West Virginia Society of CPAs before the Joint Committee on Government

and Finance, West Virginia Legislature, 1976. 

1970-1973: Touche Ross & Co., Certified Public Accountants, 1776 K Street, N.W.,

Washington, D.C. Federal Tax specialist; Federal and State tax research; client consultation; analysis of real estate, oil and gas, and cable television tax shelters;

consolidated returns, construction, partnership, co-operative, merger and acquisition, liquidation, estate and gift tax problems; corporate securities registration.

1969: West Virginia Department of Highways, State Capitol, Charleston, West Virginia.

Attorney. Admitted to Practice:Supreme Court of the United States, 1976. Supreme

Court of Appeals of West Virginia, 1969. United States Tax Court, 1980. United States

Court of Appeals, Fourth Circuit, 1980. United States District Court for the Southern District of West Virginia, 1969. 

Member: American Institute of Certified Public Accountants, West Virginia Society of Certified Public Accountants, Chairman, Taxation Committee, 1982-1984, Chairman of

the Year Award, 1983. West Virginia Society of CPAs Political Action Committee,

Secretary/Treasurer, 1981-1984. American Association of Attorney/CPAs. West Virginia State Bar, Taxation Committee. West Virginia Bar Association. Charleston

Estate Planning Council, President, 1990-1991. West Virginia Trial Lawyers Association, 1982-1983 Award for Special Service. Accounting Education Foundation,

Member Board of Trustees and Chairman, 1990. Charleston Chapter of the West Virginia Society of CPAs, President, 1988-1989, Member, Board of Directors. Phi

Delta Phi Legal Fraternity. Beta Theta Pi Social Fraternity. St. John's Episcopal Church, Treasurer and Member of the Vestry, 1989-1991.

Appellate Litigation Experience

Available upon request

Expert Witness Experience

Available upon request