Stephen M. Feldman, born Detroit, Michigan, January 14, 1950; admitted to bar, 1982, Michigan and U.S. District Court, Eastern District of Michigan; 1984, U.S. Tax court; 1990, U.S. Court of Appeals, Sixth Circuit. Education: Michigan State University (B.S., 1972); University of Detroit (J.D., cum laude, 1981); New York University (LL.M. in Taxation, 1983). Member: Oakland County (Member, Section of taxation) and American Bar Associations (Member, Committee on S Corporations, Regional IRS/Bar Liaisons; Civil and Criminal Tax Penalties); State Bar of Michigan (Member, Section of Taxation; Chairperson, Committee on Practice and Procedure, 1989-1991; Council Member, 1991-1994; Editor, Michigan Tax Lawyer, 1992-1994; Secretary/Treasurer, 1994-1995, Vice Chairperson 1995-1996; Chairperson, 1996-1997). Areas of expertise include: Business Mergers and Acquisitions Law; Federal Tax Law; Federal Income, Estate, and Gift Tax Law; Tax Litigation.