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Born Gastonia, North Carolina, June 16, 1950; admitted to bar, 1978, North Carolina; 1981, U.S. Court of Appeals, Fourth Circuit; 1982, U.S. Tax Court. Education: University of North Carolina (B.A., 1972); Wake Forest University (J.D., 1978); Emory University (L.L.M., in Taxation, 1979). Phi Alpha Delta. Adjunct Professor, Accounting Department, Belmont Abbey College, 1981-1989. Instructor, North Carolina Association Certified Public Accountants 1981-1995. Co-Author:Tax Planning for Professional Corporations, North Carolina Association, Certified Public Accountants, 1984; Member: Gaston County, North Carolina (Member, Sections on Taxation and Probate) and American Bar Associations; North Carolina State Bar; Western Piedmont Estate Planning Council (President 1988). (Board Certified Specialist in Real Estate Planning and Probate Law, North Carolina State Board of Legal Specialization). Practice Areas: Estate Planning Law; Federal Income, Estate and Gift Taxation Law; Mergers and Acquisitions. | 