Background
Cozart, Toby was born on February 5, 1952 in Tampa, Florida, United States.
Cozart, Toby was born on February 5, 1952 in Tampa, Florida, United States.
University of North Carolina (Bachelor of Arts, highest honors, 1974. Master of Science in Philosophy, 1979). Duke University (Juris Doctor, 1978).
New York University School of Law (Master of Laws in Taxation, 1981).
Worked at Hosie, Wes, Sacks & Brelsford, Limited Liability Partnership (San Francisco, California) specializing in Federal, State and Local Taxation. Admitted to the bar, 1979, District of Columbia. 1982, New York; 1986, California.
Phi Beta Kappa.
Member, Duke Law Review, 1977-1978. Author: "Applying Sections 704 (b) and 751 (b) To Two Structures Foreign Shifting Partnership Allocations," Taxes - The Tax Magazine, Volume 67, Nos. 10 & 11, pp. 635-74, 741-59 (October & November 1989).
Structuring Foreign Investments in United States.
Corporations Using Debt Guaranteed by the Issuer"s Foreign Affiliate, International Tax & Business Lawyer, Volume 6, Number. 2,455 (Spr. 1988). Member: Bar Association of San Francisco.
New York State Bar Association. District of Columbia Bar.
Member, Duke Law Review, 1977-1978.