Bar/Professional Activity:

• Fellow and Member of Board of Regents, American College of Tax Counsel; Prior Chair of Appointments to the US Tax Court Committee of the ABA Tax Section; Former Chair of the Court Procedure Committee of the ABA Tax Section.  Member, Legal Elite Hall of Fame, North Carolina Business Magazine. 

Scholarly Lectures and Writings:

• This practice treatise discusses what practitioners need to know about how to value a corporate business for federal estate tax purposes and divorce proceedings.  Mr. Elliott also provides a full range of topics the trial lawyer needs to know in presenting an effective valuation case to the US Tax Court using expert witnesses, including direct examination and cross examination of expert witnesses, and other trial strategies., Co-Author, Valuation Practice in Estate Planning and Litigation, Clark Boardman Callahan

Educational Background:

• LL.M. (With Highest Honors) in Taxation, George Washington University National Law Center School of Law, 1984