University of Toledo (Bachelor of Business Administration, 1981. Juris Doctor, 1984).
Working as a partner of COOPER, STRAUB, WALINSKI & CRAMER. Admitted to the bar, 1984, Ohio. 1988, United States. Tax Court.
Taxation Committee, American Bar Association, 1984-1988. Lawyer/Certified Public Accountants Committee, Toledo Bar Association, 1988. Tax Committee, Ohio State Bar Association, 1988.
Tax, General Corporate, Real Estate.