General Practice

(1) Fiduciary Law (i.e., Estate Planning, Preparation of Wills and Administration of Estates):

My practice has always included legal work in the fiduciary law area. For example, I have counseled clients on the planning of testamentary estates to minimize federal estate taxes, prepared last Wills and Testaments and Codicils toLast Wills, handled the probate and administration of estates, prepared federal estate tax returns, and prepared income tax returns relating to such estates.


To provide expert and efficient advice in the estate tax area, I coordinate and work with various certified public accountants concerning estate tax planning, the preparation of federal estate tax returns and the preparation of income tax returns relating to estates.

 

corporation

2. Corporations

My practice has always included legal work in the corporate area. In the early 1980’s, as indicated elsewhere in this resume, I was a co-author of three separate books dealing with the formation of corporations in the states of Georgia, Tennessee and Missouri.

 

I continue to counsel with clients in the corporate area, including advice relating to acquisitions and
liquidations, general business planning, financing plans, stock purchases and sales, formation of corporations, limited liability companies and limited liability partnerships, advice regarding the registration of trademarks and copyrights, the review, negotiation and drafting of contracts, the preparation of employment and severance packages for key employees and executives, secured transactions.

My representation of corporations requires rendering tax advice relating to corporate transactions, mergers and acquisitions. In order to provide expert and efficient advice in the corporate tax area, I coordinate and work with various certified public accountants concerning corporate tax advice, tax planning and the preparation of corporate tax returns.

Commercial Litigation

(3) Commercial Litigation:
My experience in the handling of business disputes andcommercial litigation, includes the handling of disputes
relating to the sale, purchase and financing of real estate, the preparation and filing of materialman’s liens, the collection
and enforcement of materialman’s liens, the collection of debts generally, the litigation of fraudulent transfers and
preference claims in the bankruptcy context, the handling of a variety of business disputes in the bankruptcy context,
and the handling of other miscellaneous business disputes.
I have represented PNC Equipment Financing, LLC, (formerly National City Commercial Capital Company,
LLC) (“PNC”), in the state of Georgia in litigation relating to the default of business leases owned by PNC and the
recovery of leased business equipment.


(5) Construction Claims:
My experience in the construction area includes the litigation of claims in behalf of contractors against the GA.
Highway Department concerning the interchange of I-85 & I-285, in North Atlanta, GA.; against the Savannah Airport
Commission concerning the North-South runway atthe Savannah Airport, Savannah, GA.; against the U.S. Army Corps
of Engineers, concerning the recreational roads around the West Point Dam Project, West Point, GA.; against the U.S.
Army Corps of Engineers concerning various construction projects at FortBenning, GA; and againstthe U.S. Department
of Agriculture, concerning a tree planting project in Northern California.
Several of these government contract claims have resulted in reported decisions. For example, see, State
Highway Department v. Hewitt Contracting Company, 221 Ga. 621, 146 S.E.2d 632 (1966); State HighwayDepartment v. Hewitt
Contracting Company, 113 Ga. App. 685, 149 S.E.2d 499 (1966); Hewitt Contracting Company v. State Highway Department,
113 Ga. App. 770, 149 S.E.2d 735 (1966); Appeal of L.B. Sanford, Inc., ASBCA #23231 (1979); Appeal of Hewitt Contracting
Company, ENG BCA Nos. 3790, 3967, 3974, 3940 and 3991, 79-2 BCA 68, 815 (1977); Appeal of Hewitt Contracting Company,
ENG BCA Nos. 4596 and 4597 (1983). These claims involved lengthy periods of discovery, massive amounts of
documents, and trials which lasted from several weeks to several months.
In addition to the foregoing, during my tenure in the U.S. Army Reserve, Judge Advocate General’s Corps, I
received specialized training in the handling of government contract claims at the Judge Advocate General’s School,
University of Virginia, School of Law, Charlottesville, Virginia.

(4) Enforcement of Lease and Financing Agreements:
My practice has included the filing of lawsuits throughout the state of Georgia in behalf of PNC Equipment
Finance, LLC, for the repossession of leased equipment and the recovery of deficiency damages from lessees of
commercial leases.
The enforcement of commercial lease agreements encompasses the preparation of appropriate lawsuits,
presentation of preliminary motions, and, if necessary, a trial on the merits.
Page -7-

(6) Construction Bond & Miller Act Claims:
Related to construction claims as noted above are claims arising out of the sale of goods used on construction
projects either in the federal or state arena, that are protected by a labor and material bond required on the project (the
“Bond”). On Federal projects, the Miller Act(40 U.S.C.A. sec. 3131) requires the Bond and the claims are known as Miller
Act Claims.
My experience includes the prosecution of claims against a surety that issued the Bond and the contractor who
obtained the Bond from the surety.
On a federal project, suit must be filed in the U.S. District Court where the project is located and being
performed pursuant to the Miller Act. I have prosecuted claims of this type, including a sale of goods used on the Chief
Joseph Dam project in the State of Washington. (See e.g., U.S. for use and benefit of Graybar Electric Co., Inc. v. Overstreet
Electric Co., Inc., et al, Case No. CV-05-0068, U.S. District. Ct., Eastern District of Washington)
Almost all states have enacted a statute similar to the federal Miller Act requiring a labor and material bond
on projects performed for a state or local governmental entity. These type statutes are generally known as “Little Miller
Act” statutes. I have also prosecuted claims of this type, including a sale of goods used on improvements to a regional
airportin Birmingham, Alabama. For example, see Safeco Insurance Company of America and Johnson Controls,Inc. v. Graybar
Electric Company, Inc., 59 So. 3d 649 (2010 Ala.) decided September 30, 2010 by the Alabama Supreme Court, where the
Alabama Supreme Courtupheld the trial court’s judgmentthatthe materialman was entitled to recover under Alabama’s
Little Miller Act.

(7) Taxation:
My experience in the tax area includes individual income taxation, estate and gift taxation, sales and use
taxation, and bankruptcy taxation. In the bankruptcy tax area, I have co-authored a two volume treatise called Tax
Aspects of Bankruptcy Law and Practice, Third Edition, which is marketed and sold nationally by the West Group to both
the accounting and legal professions.

(8) Copyright:
For several years, I represented a corporation engaged in the research and production of cartographic materials
and, as a result, acquired a knowledge of the United States copyright laws, the procedure for the registration of new
copyrights and the enforcement of copyrights against infringement.
Page -8-

(9) Sports Law:
My experience in the Sports Law area includes the representation of the primary sponsor of a race car in the
1996 Winston Cup NASCAR Racing Series, the representation of the National Olympic Committee of Cape Verde before
the Court of Arbitration for Sport during the 1996 Summer Olympics, the representation of several professional athletes
at the minor league level, and the teaching of sports law classes both at the law school level and at the business school
level.
The representation of the primary sponsor of a race car in the 1996 Winston Cup NASCAR Racing Series
included the negotiation and drafting of the Sponsorship Agreement between the sponsor and the race car owner, the
negotiation and drafting of the agreement between the sponsor and the race car driver, the negotiation and drafting of
the agreement between the sponsor and a marketing agent, an Independent Contractor Agreement for a NASCAR show
car, and the preparation of a Licensing Agreement relating to the sale of race car related products.
As in many areas of the practice of law, the practice of Sports Law requires legal experience in the areas of
business, negotiation and the drafting of agreements, combined with knowledge of the specific sport which is the subject
matter of the negotiations. Thus, my legal experience and my knowledge of the sports law area enable me to competently
practice in this area