Judge. b. New Mexico. Attended public schools in Los Angeles, CA; B.S., University of California, at Los Angeles, 1964; J.D., University of Southern California School of Law, 1967. Practiced law in Los Angeles, member in law firm of Abbott & Cohen. American Bar Association, Section of Taxation, and Continuing Legal Education activities. Received Dana Latham Memorial Award from Los Angeles County Bar Association Taxation Section, May 30, 1997; Jules Ritholz Memorial Merit Award from ABA Tax Section Committee on Civil and Criminal Tax Penalties, 1999. Received the Joanne M. Garvey Award from the California Bar Taxation Section on November 7, 2008. Appointed by President Reagan as Judge, United States Tax Court, on September 24, 1982, for a term ending September 23, 1997. Served as Chief Judge from June 1, 1996 to September 23, 1997. Reappointed on November 7, 1997, for a term ending November 6, 2012, and served again as Chief Judge from November 7, 1997 to May 31, 2000.