Background
Moran, Gerald P. was born on April 6, 1937 in Scranton, Pennsylvania, United States.
Moran, Gerald P. was born on April 6, 1937 in Scranton, Pennsylvania, United States.
University of Scranton (Bachelor of Science, 1960). Catholic University of America (Juris Doctor, 1963). George Washington University (Master of Laws, 1966).
Phi Alpha Delta.
Worked at Eastman & Smith Limited. (Toledo, Ohio) specializing in General Civil Practice: Corporate, Business, Banking, Taxation, Real Estate, Securities, Antitrust, Environmental, Municipal, Labor and Employment, Civil Rights, Employee Benefits, Insurance, Hospital and Health Care, Estate Planning, Pension and Estate Planning and Probate. Litigation.
Admitted to the bar, 1964, District of Columbia.
1968, United States.
District Court, Eastern District of Wisconsin. 1970, Ohio, United States. District Court, Northern District of Ohio and United States.
Supreme Court.
United States. Tax Court.
Phi Alpha Delta. Author: Monograph, "Private Colleges: The Federal Tax System and Its Impact," Toledo Law Review 669, 1977.
"1976 Year End Estate Planning Considerations: Last Chance to Play Under Old Rules," 49 Ohio Bar 1665, 1976. "Law School and Its Unusual Rendition," 29 Journal of Legal Education 370, 1978.
"Willfulness: The Inner Sanctum or Unnecessary Element of Section 6672," 11 Toledo Law Review, Volume 4, 1980.
Member: American Bar Association (Member, Section of Taxation). Eastman & Smith Limited. is the oldest firm in the Toledo, Ohio area and one of the two oldest firms in the state of Ohio, having been in continuous existence through predecessor firms since 1844. We are currently composed of 31 members, 19 associates, 6 attorneys who are counsel to the firm and 13 legal assistants.
We are committed to continued growth consistent with the training necessary to maintain professional standards.
Our growth has been generated both internally and through merger, resulting in an expansion of capabilities which responds to our clients" needs.
American Bar Association (Member, Section of Taxation). Taxation and Estate Planning.