James C. Warner Esq.

James C. Warner, B.A., Grove City College (1971); J.D. (cum laude; law journal editor), The Ohio State University College of Law (1974); CPA, Maryland (1979); LL.M. in Taxation (1st in class) Georgetown University Law Center (1979); Attorney-Advisor, Interpretative Division, Office of Chief Counsel, Internal Revenue Service (1974-77); Attorney-Advisor, Judge William M. Drennen, U.S. Tax Court (1978-79); Partner and Associate, Lee, Toomey, and Kent (1979-1993); Adjunct Professor, Georgetown University Law Center (1992-1994); President, USA Tax Videos (1994-1996); author, Consolidated Returns Guide (CCH, 2003); Mergers & Acquisitions Segment Leader, Ernst & Young's Online Tax Advisor (1999-2004); Senior Director, Tax Research & Planning, Wal-Mart Stores, Inc. (2004-present).