HIGHLIGHTS:

Ablamis v. Roper, 937 F.2d 1450 (9^th Cir. 1991): Successfully argued that ERISA preempted California community property law preventing a deceased spouse from disposing of one half of her surviving husband’s pension in her will. The Fifth Circuit later reached a contrary result; the U.S. Supreme Court overturned the Fifth Circuit and upheld Ablamis v. Roper in the case of Boggs v. Boggs, 420 U.S. 833 (1997). Responsible for all appellate briefs under contract with principal counsel.

Custom Chrome v. Commissioner of Internal Revenue, 217 F.3d 1117 (9^th Cir. 2000): Successfully argued that stock warrants issued in consideration of a loan must have had substantial value on date of issuance entitling taxpayer to an interest deduction. Responsible for all appellate briefs under contract with attorney of record.

McKeon v. United States, 151 F.3d 1201 (9^th Cir. 1998): Successfully argued that California proration statute applied to estate entitling estate to a deduction against estate tax. Responsible for all appellate briefs under contract with attorney of record.