| Admitted:1976, Ohio; 1976, U.S. District Court, Northern District of Ohio; 1977, U.S. Tax Court; 1986, U.S. Court of Appeals, Fourth Circuit; 1988, Maryland; 1988, District of Columbia; 1989, California; 1990, Pennsylvania; 2010, U.S. District Court, Central District of California; 2010, U.S. District Court, Southern District of California; U.S. Supreme Court; U.S. Court of Appeals, Fourth, Sixth and Ninth Circuits; |