Senior Judge. b. Utah. Menlo Atherton High School, Atherton, CA, 1961; B.S., Brigham Young University, Political Science, 1967; J.D., George Washington University Law School, 1970. Attorney, U.S. Department of Justice, Tax Division, 1970-74; Assistant U.S. Attorney, Tax Division, U.S. Attorney's Office, San Francisco, CA, 1974-77; Vice President and Senior Tax Counsel, Tax Department, Bank of America N.T. and S.A., San Francisco, CA, 1977-83; adjunct professor, Graduate Tax Programs, Golden Gate University and University of Baltimore. Member of California Bar, District of Columbia Bar, and American Bar Association, Section of Taxation. Appointed by President Reagan as Judge, United States Tax Court, on August 16, 1983, for a term ending August 15, 1998. Served as Senior Judge on recall performing judicial duties until reappointed by President Clinton on December 1, 2000, for a term ending November 30, 2015. Assumed senior status on September 8, 2008.