Ms. Garvey received an A.B. with honors (1956) and an M.A. (1957) from the University of California, Berkeley. She received her J.D. in 1961 from Boalt Hall (University of California, Berkeley). Ms. Garvey specializes in state and local taxation. She has represented clients at all administrative levels, as well as in court and has been involved in numerous tax and business transactions, nationally and internationally, for domestic and foreign clients. Ms. Garvey has assisted in matters of tax legislation, particularly the California water's–edge legislation, and has testified at numerous legislative hearings in the State of California, as well as prepared testimony for clients at both the state and federal levels. Ms. Garvey was lead counsel for the taxpayer in Barclays Bank Ltd. v. California Franchise Tax Board, 512 U.S. 298 (1994). Ms. Garvey has also authored several amicus curiae briefs before the United States Supreme Court on issues of state taxes.She is a member of the Tax Sections of the American and California Bar Associations, the State Bar of California and the American Law Institute. Ms. Garvey was Governor of the State Bar of California from 1971 to 1974 and served as Vice President in 1973–74. She was chair of Law in a Free Society, a national civic education program, and the Governing Board of the California Continuing Education of the Bar. She served as President of the Bar Association of San Francisco in 1981. She is a Governor of the American Bar Association and the former California State Delegate to the House of Delegates of the America Bar Association and a Fellow of the American Bar Foundation. She is the first recipient of the Joanne Garvey award of the California State Bar Tax Section for lifetime achievement. She is listed in Who's Who in America and Best Lawyers of America. Ms. Garvey thanks Joan K. Irion of Heller, Ehrman, White & McAuliffe, Los Angeles, California, for her valuable assistance and contributions, as well as David Rakonitz and Richard Yee of Heller, Ehrman, White & McAuliffe, San Francisco, for their assistance.