Charles R. Kimmel

Background

Kimmel, Charles R. was born on June 27, 1955 in Baltimore, Maryland, United States.

Education

University of Miami (Bachelor of Science, 1977). University of San Diego (Juris Doctor, magna cum laude, 1991). National University (Master of Science, in Taxation, with distinction, 1986).

Career

Worked at Miller, Monson & Peshel (San Diego, California) specializing in Corporate, Employee Stock Ownership Plans (ESOPs), Employee Retirement Income Security Act, Estate Planning, Trusts and Wills, General Civil and Trial Practice (Federal and State Courts and Administrative Agencies), Income, Gift and Estate Tax Law and Litigation (Federal and State), Partnership, Pension and Profit Sharing, Probate and Trust Administration and Litigation, and Real Property Law. Admitted to the bar, 1991, California and United States. District Court, Southern District of California.

1993, United States.

Tax Court. Recipient, American Jurisprudence Award in Criminal Law. Member, San Diego Law Review, 1989-1991.

Certified Public Accountant, Maryland, 1983. California, 1986. Author: "Should a Shareholder"s Exchange of Stock of a Parent Corporation for Stock in a Wholly Owned Subsidiary be Treated as a Dividend Under I.R.C. Section 304(a)(2) or as a Sale of Stock? Bhada v.

Commissioner," Volume 44, Number.

1, The Tax Lawyer, Fall (1990). "People v. Tamborrino: Should Inquiry By a Trial Judge Into Confidential Communication Between the Attorney and the Accused be Harmless Error?" Volume 28, Number. 2, San Diego Law Review (1991).

Member: San Diego County Bar Association (Member, Estate Planning, Trust and Probate Law Section).

State Bar of California (Member: Taxation Section. Estate Planning, Trust and Probate Section).

Miller, Monson & Peshel was founded in San Diego by Ralph Gano Miller in 1961. The firm intentionally limits its areas of practice to enable a high quality of practice in the areas of taxation, business, estate planning and pension law.

And limits its growth to maintain the more traditional close contact between attorney and client.

Over the years, the firm has evolved into one of the most prominent and well-respected law firms in San Diego. The firm has earned its reputation for excellence by dedicating its efforts to provide innovative, high quality and timely legal advice.

Achievements

• Charles R. Kimmel has been listed as a reputable lawyer by Martindale-Hubbell.

Membership

Member, San Diego Law Review, 1989-1991. Certified Public Accountant, Maryland, 1983. California, 1986.