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; and Joanne M. Garvey Award from 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.