Background
Martin, Junior, Robert B. was born in 1944.
Martin, Junior, Robert B. was born in 1944.
University of Southern California. Kent State University (Bachelor of Arts, 1966). University of Southern California (Juris Doctor, 1969).
Worked at Martin & Hudson (Pasadena, California) specializing in Taxation, Civil Tax Litigation, Estate and Trust Planning, Corporation and Real Estate Law. Admitted to the bar, 1970, California. Order of the Coif. Comment Editor, Southern California Law Review, 1968-1969.
Author: "Coping with the Tax Shelter Registration and Compliance Requirements, New Law and Regs," 62 Journal of Taxation 2, January, 1985.
"Tax Shelter Accounting Under the New Law: An Analysis of a Dramatically Changed Area," 61 Journal of Taxation 170, September 1984. "At-Risk RuleSections 465 and 46(c) (8)," BNA Tax Management Portfolio Number.
455, 1984. "Tax Shelters: 1984 Style," 36 United States.C. Tax Institute 600, 1984.
"Leasing Thoroughbred Broodmares: A Newly Developing Tax Shelter," 58 Journal of Taxation 152, March, 1983. "An Analysis of the Impact of the New Tax Legislation on the Use of Tax Shelters," 57 Journal of Taxation 288, November, 1982.
"Living With the At-Risk Rules," 34 United States.C. Tax Institute 1-1, 1982. "Five Easy Questions: How to Win the Tax Shelter Partnership Fee Game," The Digest of Financial Planning Ideas, September, 1982.
"The Impact of the Tax Court"s Straddle Opinion on Tax Shelters," The Financial Planner, May, 1982.
"Tax Advantages of a Deferred Minimum Annual Royalty Provision in Oil and Gas Leases," 30 Oil & Gas Tax Quarterly 241, December, 1981. "The Martin Guide: Tax Shelters and the New Acting," September, 1981. "Planning for the R&Doctorate Tax Shelter: An Analysis of the Essential Tax Elements," 53 Journal of Taxation 204, October, 1980.
"When are Advance Payments of Rent Deductible?," 50 Journal of Taxation 360, June 1979.
"How T-bill Spreads can be Used for Hedging and Tax Deferral," 48 Journal of Taxation 102, February, 1978. "The Trouble with Revenue Procedure 74-17," 60 American Bar Association Journal 1281, 1974.
"Broker-Dealer Manipulation of the Over-the-Counter Market-Toward a Reasonable Basis for Quotation," 25 Business Lawyer 1463, 1970. Comment, "The Outsider and the Unfair Labor Practice," 41 Southern California Law Review 876, 1968.
Lecturer: United States.C. Tax Institute, 1982, 1984.
California Certified Public Accountants Foundation, 1979-1983. California State University at Los Angeles, 1979-1982. Member: Los Angeles County and American (Member, Sections on: Corporation, Banking and Business Law.
Taxation) Bar Associations.
State Bar of California. (Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization).
Member: Los Angeles County and American (Member, Sections on: Corporation, Banking and Business Law. Taxation) Bar Associations. State Bar of California.
(Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization).