• University of Oklahoma (Bachelor of Arts, 1969)
  • University of Oklahoma College of Law (Juris Doctor, 1972)
    • Order of the Coif, member of the Oklahoma Law Review
  • Southern Methodist University School of Law (Master of Laws in taxation, 1979)


  • State Bar of Oklahoma
  • State Bar of Texas
  • State Bar of California


  • University of Oklahoma College of Law – adjunct professor of law (1981-present); courses include Partnership Tax, Corporate Tax, and Taxation of Oil and Gas Transactions, Tax Aspects of Acquisitions and Mergers
  • Associate with the law firm of Rain Harrell Emory Young & Doke – Dallas, Texas (1976-1979)
  • Captain, United States Air Force, JAGC (1972-1976)
  • Leimberg Financial Services – commentator

Professional Organizations & Memberships

  • Oklahoma Bar Association: Taxation Section – former chairman
  • Texas Bar Association
  • California Bar Association
  • American College of Tax Counsel – fellow (1989-present)
  • American College of Trust and Estate Counsel – fellow (1997-present)

Honors, Awards & Rankings

  • Oklahoma Super Lawyers – Business/Corporate
  • Best Lawyers in America – Corporate Law, Tax Law, Trust and Estates
  • Chambers USA Guide to America’s Leading Lawyers

News, Articles & Publications

  • Tax articles for Leimberg Financial Services, The Oklahoma Bar Journal, The Texas Bar Journal and Prentice Hall – Oil & Gas Taxes
  • Estate Planning Magazine: Maximizing Funding of Credit Shelter Trust With Non-IRA Assets, June 2002, Vol. 29, No. 6
  • Estate Planning Magazine: IRS Approves Poorer Spouse Funding Technique, May 2004, Vol. 31, No. 5
  • Estate Planning Magazine: The “Just Enough” Funding Technique: An Innovative New Strategy, June 2008, Vol. 35, No. 6

Community Involvement

  • Oklahoma Medical Research Foundation: Board of Directors – Chairman (1988-present)
  • Oklahoma City Public Schools Foundation – former member
  • Camp Classen: Board of Directors – former member
  • Oklahoma City YMCA: Board of Directors – former member
  • Britton Christian Church – elder