Mr. Meissner was
admitted to the bar in 1977, California and U.S. District
Court, Eastern District of California; 1978, U.S. Court of
Appeals, Ninth Circuit; 1982, U.S. Tax Court. EDUCATION:
University of San Francisco (B.A., 1974); Southwestern
University (J.D., 1977); McGeorge School of Law, University
of the Pacific (LL.M., 1985). Delta Theta Phi. Author: Real
Estate Tax Column for the Sacramento Realtor, Sacramento
Board of Realtors, 1983-. Substitute Instructor: Golden Gate
University, Masters in Taxation Program, 1985, 1986,
Continuing Education for National Association for Enrolled
Agents. MEMBER: Sacramento County Bar Association (Member,
Sections on: Tax; Business Law; Real Estate Law); State Bar
of California (Certified Specialist, Taxation Law,
California Board of Legal Specialization).