Northwestern University; University of Iowa (B.B.A., 1970)
Southern Methodist University (J.D., 1973)
Iowa – 1987
Texas – 1973
U.S. Tax Court – 1990
Certified Public Accountant, Iowa, 1975; Illinois, 1982
Scott County, Iowa State and American Bar Associations
State Bar of Texas
American Institute of Certified Public Accountants
Iowa Society of Certified Public Accountants