EDUCATION

-  Master of Laws in Taxation, May 1994,
   University of the Pacific, McGeorge School of Law,
   Sacramento, CA     

-  Juris Doctor, December 1989
   University of Utah, College of Law, Salt Lake City, UT
  
-  Bachelor of Science, March 1981
   Business Administration-Finance major, Accounting minor,
   Weber State University, Ogden, UT
BAR AFFILIATION

-  Member of Utah State Bar, 1990

-  Member of State Bar of California, 1991
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