Forensic Economist, C.P.A., J.D.
Expert Witness No. 687
West Virginia
EDUCATION
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M.BA. Master of Business Administration, West Virginia College of Graduate Studies (now Marshall University Graduate College), 1982.
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C.P.A.,Certified Public Accountant, West
Virginia Board of Accountancy, Certificate, 1972.
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J.D.,Doctor of Jurisprudence, West Virginia University,
College of Law, 1969.
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B.S.B.A.Bachelor of Science in Business Administration
in Accounting, West Virginia University, College of
Commerce, 1966.
EXPERIENCE
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| University Teaching Experience:nagement and
Marketing, Fall 2000 and Spring 2001 Semesters, Huntington West Virginia:
Instructor in Marketing 218,"Statistics"; Marketing 449,"Transportation
Law and Public Policy"; Marketing 340,"Principles of Marketing";
and Marketing 231,"Selling". Adjunct Instructor, Marshall
University, College of Business, Management and Marketing Division, Marketing
449, "Transportation Law and Public Policy", 1999. Adjunct Instructor,
Marshall University, Community and Technical College, Institute, W.Va.,"Taxation",
1988, 1990, 1992, 1994, 1998, 1999. Adjunct Instructor,"Accounting",
West Virginia College of Graduate Studies (now Marshall University Graduate
College), Institute, W. Va., 1977-1978.
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1977 - Present Attorney at law, Charleston, West Virginia.
Practice in business, tax and real estate matters including corporate,
Federal and State taxation, coal, oil and gas, real estate, bankruptcy,
non-profit entities, federal and state administrative law, defense litigation.
Trusts, wills and estate planning. Collection and probate. Daily practice
consists of corporate research, advice and opinions, drafting of
contracts, corporate documents, buy-sell agreements, mergers and acquisitions
liquidation and dissolution. Corporations and partnerships, trusts. Wills,
probate matters, tax and financial planning, tax-exemption applications
for non-profit entities, pension and profit sharing plans. Compensation
and retirement plans, including valuation of businesses; defense
litigation, including asbestos, toxic torts, insurance,and workers'
compensation defense matters; extensive experience in real estate title
search matters, title insurance agent; expert witness in matters relating
to state and federal taxation, finance, accounting & real estate.
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May 1991 to September 1999: Family Law Master for Kanawha County, West Virginia. Appointed by Governor Gaston Caperton. Held over 8,500 hearings in matters involving all aspects of domestic relations, including divorce, child paternity, custody, visitation, and support, equitable division of marital assets, alimony, pensions, and related matters. Wrote numerous legal opinions and decisions on issues of law and fact, decided cases, issued temporary and recommended final orders, lectured at regular seminars for other Family Law Masters and lawyers. Served on Child Support Formula Revision Committee, Child Visitation Grant Committee, and annually testified before the West Virginia Legislature on matters concerning domestic relations laws
Speaker, Seminar, “Family Law Litigation in West Virginia”, National Business Institute,
October, 2001.
Speaker, Seminar, “Considerations in Buying or Selling a Business in West Virginia”, National Business Institute, August, 2001.
Speaker, Seminar, “Advanced Sales and Use Tax: In West Virginia”, Lorman Educational Services, August, 2001.
Speaker, Seminar, “Liquidation of Subsidiary Corporation”, West Virginia Public Accountants Association; June, 2001.
Speaker, Seminar, “West Virginia Sales & Use Tax: A Beginner's Basic Course”, Lorman Educational Services, March, 2000; March, 2001.
Speaker, Seminar, “Tax Aspects of Divorce”, National Business Institute, February, 2001.
Speaker, Seminar, “Divorce in West Virginia”, National Business Institute, November, 2000.
Speaker, Seminar “Recent Developments in Divorce and Child Custody in West Virginia”, Southern West Virginia Community and Technical College, October, 1999.
Speaker, Seminar “Domestic Law in West Virginia”, National Business Institute, November, 1999.
Speaker, Seminar “Successful Wealth Transfer Techniques in West Virginia”, National Business Institute, February, 1999.
Speaker, Seminar "Tax Aspects of Divorce in West Virginia, National Business Institute, 1994, 1995, May, 1999.
Speaker, Seminar, “Tax and the General Practitioner in West Virginia”, National Business Institute, 1998.
Speaker, Seminar "West Virginia Sales and Use Tax", National Business Institute, 1987, 1997.
Speaker, Seminar “Effective Representation Before the IRS Collection Division in West Virginia”, National Business Institute, 5/1996.
Speaker, Seminar “Corporate Income Taxation in West Virginia, National Business Institute, 1995.
