Mr. Nagel has an LL.M. in taxation from the Georgetown University Law Center and a J.D., an M.B.A. and a B.A. from Rutgers University. He is a member of the bars of the District of Columbia and the U.S. Supreme Court. Mr. Nagel is the author of Leading U.S. Supreme Court State Tax Cases, a book discussing U.S. Supreme decisions involving state taxation. He also writes the U.S. Supreme Court Update column that appears bi–monthly in the Journal of Multistate Taxation. He is a frequent contributor to professional journals and is a member of the Advisory Board of the Georgetown University Law Center State and Local Tax Institute and the Tax Management Multistate Tax Portfolio Series. He is a frequent speaker at professional association meetings. From 1990–1994 he was a lecturer on sales taxes at New York University. He has also chaired various subcommittees of the American Bar Association, Tax Section since 1987. Mr. Nagel is Vice President–Taxes for MCI Communications Corp. where he has oversight responsibility for consumption taxes, property taxes, and tax systems, including nationwide responsibility for trial and appellate advocacy in these tax areas. He has also held management positions with AT&T Corp. and TWA. The opinions expressed herein are solely the authors' and not those of the entities with which they are or have been associated.