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- 1974
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- New York, 1968
- Florida, 1993
- U.S. Court of Appeals 2nd Circuit
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- U.S. Tax Court
- New York University School of Law, New York, New York, 1974
- L.L.M.
- Harvard Law School, Cambridge, Massachusetts, 1967
- J.D.
- Lehigh University, Bethlehem, PA, USA, 1964
- Bachelor's Degree
- Major:
Accounting
- Jacobs, Persinger & Parker, Associate
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