Fishman, Larsen, Goldring & Zeitler

Attorneys

Practice Areas:

Bob practice emphasizes the areas of taxation, corporate and business transactions, business sales and acquisitions, real estate, and estate planning.

His clients are principally in the following industries:

• Manufacturing
• Construction and construction supply
• Internet and computer services
• Farming, dairy, ranching and agribusiness
• Professional services (doctors, lawyers, accountants, engineers)
• Real estate and land development
• Food services and supply
• Charitable organizations

Bob has expertise in most areas of taxation such as corporate (including S corporations) and partnership taxation, individual tax planning and tax consulting, real estate taxation, estate planning, representing taxpayers before the IRS in the audit and appeals division, and in tax fraud and evasion cases, taxation of exempt.

Bob has a Martindale-Hubbell® Peer Review Rating™ of AV which is the highest rating attorneys can obtain. Bob is a Certified Specialist in Taxation, as certified by the State Bar of California Board of Legal Specialization.

In recent years, Bob's practice has concentrated on sale and purchases of businesses, business restructuring, family and closely held business transactions, real estate purchase, sales and exchanges, sophisticated estate and business planning, probate and trust matters and IRS disputes and protests.

Previous Work:

After law school, Bob Fishman began working in the tax department of the national accounting firm of Coopers & Lybrand first in Cincinnati, Ohio in 1970, then in New York City, beginning in 1972. While in New York, he completed his Masters of Law in Taxation from New York University. In 1975, Bob joined the Fresno law firm of Baker, Manock & Jensen to head up its tax practice; he was a shareholder in that firm for over 20 years. In April 2000, Bob became one of the founding members of the firm of Fishman, Larsen & Goldring, currently Fishman, Larsen, Goldring & Zeitler.

Professional Activities:

Bob is a member of the Fresno County Bar Association and the Fresno Estate Planning Council. Bob has also served as an arbitrator and Judge Pro Tem for the Fresno County Superior Court.

Community Involvement:

Bob has served as an officer and board member of numerous non-profit and charitable organizations including the Woodward Park Homeowners Association, Temple Beth Israel, the Jewish Federation of Fresno, the Foundation for Clovis Schools, the Clark Center for Japanese Art and Culture, the California Receivers Forum and the Institute for Family Business. He is currently an officer and board member of the Presidio Hill Condominium Owners Association (Monterey, California), and is acting counsel for Tree Fresno.

Publications/Presentations:

Bob is the author of numerous articles on taxation including those published in the Journal of Taxation and Taxes Magazine. He is a frequent speaker on tax, estate planning, and family business issues. Specific publications and speeches have been: "The Essentials of §1031 Exchanges", National Business Institute; "Self-Employment Tax, Issues Affecting Family Limited Partnerships and the Partnership Anti-Abuse Regulations," The Taxes Magazine; "Tax Issues Affecting Non-Profits," United Way Community Conference; "Living Trusts Right for Some, Not All," Center for Agricultural Business Newsletter; "Legal Aspects of Starting a New Business," SCORE Workshop for Prospective Small Business Owners and Managers; "Taxation of Debt Forgiveness," Fresno County Bars Association, Business Law Section; "Intentional Destruction of Tax Work Papers: An Analysis of an Uncharted Area," The Journal of Taxation; "Tax Aspects of Farms and Farming," San Joaquin College of Law Advanced Tax Program; "Revised Installment Provisions Breathe New Life Into Farmers Deferred-Payment Contracts, The Journal of Taxation; "New Developments in Agricultural Cooperative Taxation," Far West Chapter of the National Society of Accountant's for Cooperatives.

Bar and Court Admissions:

• State Bar of California – 1975
• Indiana Bar Association – 1970
• United States Tax Court – 1974

Education:

• New York University (L.L.M., Taxation, 1975)
• Indiana University (JD, 1970)
• Miami University Ohio (B.A History 1967)

Life Beyond The Law

Bob is married to Nada, a chiropractor. Both have lived in Fresno since 1974. Their 3 children: Stephen, born in 1973, graduated from the Film School at USC, and is a free lance animator for television and film, in Austin, Texas. Steve is married to Wanchen who is pursuing her PhD in education at the University of Texas. Peter, born in 1977, is a graduate of UCLA (summa cum laude) and Wharton School of Business; Peter lives in New York City and works in the marketing department of Novartis. Heidi, born in 1983 is a graduate of Long Beach State and works in computer graphics and design in Fresno. Bob and Nada like to spend weekends at their condo in Monterey, California; Bob's other interests are swimming (he has been swimming with Clovis Masters since 1983), and sailing in Monterey Bay.