Ernest J. Maupin
emaupin@waltherkey.com

(Shareholder) born Reno, Nevada, September 10, 1946; admitted to bar, 1971, Nevada; 1972, California; 1973, U.S. Tax Court; 1976, U.S. Claims Court; 1977, U.S. Court of Appeals, Ninth Circuit.

Education: University of Nevada, Reno (B.S., with high distinction, 1968); Boalt Hall School of Law, University of California at Berkeley (J.D., 1971). Phi Kappa Phi; Beta Gamma Sigma. Certified Public Accountant, Nevada, 1973. Secretary-Treasurer, 1975-1976; Vice-President, 1976-1977; President, 1977-1978, Estate Planning Council of Reno. Fellow, American College of Tax Counsel.

Member: Washoe County and American (Member, Sections on: Taxation; Real Property, Probate and Trust Law) Bar Associations; State Bar of Nevada (Member, Executive Committee, Tax Section, 1983-1985); State Bar of California (Member, Sections on: Taxation; Estates and Trusts); American Institute of Certified Public Accountants; Nevada Tax Foundation (Trustee, 1981-1988)

Reported Cases:Independent Insurance Agents of Northern Nevada, Inc. v. United States, 79-2 USTC (CCH) P9601, 44AFTR2d(P-H) 79-5880 (D.Nev. 1979); Folkman v. United States, 615 F.2d 493 (9th Cir. 1980); Wilkerson v. Commissioner, 655 F.2d 980 (9th Cir. 1981); Nightingale v. United States, 684 F.2d 611 (9th Cir. 1982).

Practice Areas: Probate and Trust Law; Estate Planning Law; Taxation Law; Partnership Law

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