Author's Biography

This legal series was conceived by Attorney Et Al., LLC., which thereafter obtained the services of attorney, Michael Lynn Gabriel, to begin authoring the first books of this series. Additional books on other topics by other prominent legal scholars will be added in the future. In order to have confidence in the quality of the books, it is necessary to have confidence in their author. As such, the qualifications of Mr. Gabriel to write this series is as follows: Since 1979, Mr. Gabriel has been a practicing attorney with practical experience in every field in which he has written a book. Mr. Gabriel passed the California, Colorado and Nevada bar exams on his first attempts. He is proficient in both the Westlaw and Lexis computerized legal research systems. As a corporate, tax and transactional attorney, Mr. Gabriel oversees and manages the litigation, contract negotiations, tax planning, commercial transactions, SEC matters and other such related affairs of his clients. In addition, he renders legal opinions, performs legal research and draft whatever legal documents that are needed. Working closely with all levels of his clients' management, he renders legal advice and guidance on their labor, management and legal affairs.

In addition to his legal practice, Mr. Gabriel has taught business law, management and employment law at the Western Nevada Community College. Mr. Gabriel's graduate education is extensive. He possesses both a Master of Laws (LL.M.) degree in Taxation along with Diploma in Taxation from the University of San Diego-School of Law. His Master's thesis was titled, "The Tax Consequences and Recommendations For A Subsidiary Dealing in Its Parent's Stock."

In addition, Mr. Gabriel also possesses a Master of Science in Management (M.S.M.) from Pacific Christian College. In his Master's program, Mr. Gabriel specialized in the business and communication skills needed both the business and legal environment. Such education and training proven invaluable in designing, presenting and preparing this legal series in the most useful friendly manner ever devised.

Mr. Gabriel's experience in both regulatory and administrative law is both varied and comprehensive. Mr. Gabriel has represented clients before a variety of administrative agencies. Some such agencies have been the I.R.S., the Franchise Tax Board, O.S.H.A., the Labor Board and the Division of Oil and Gas. Mr. Gabriel also possesses significant litigation, trial and appellate experience. One of his reported cases was an important securities case, MORELAND vs. THE DEPARTMENT OF CORPORATION (1987) 194 Cal.App.3d 506. This case served as a basis for a CBS 60 MINUTES segment and articles were written on it in the LOS ANGELES TIMES and THE CHRISTIAN SCIENCE MONITOR. The case is important because it served to settle the security law in a commodity trading situation.

Mr. Gabriel also possesses a great deal of judicial experience having served as a Judge Pro Tem hearing both civil and criminal matters in Los Angeles and Kern Counties of California. In addition, he has served as a Mental Health Hearing Officer in Mendocino County, California. In this position, he conducted the commitment hearings to determine if a person posed a risk to himself or others.

For a time, Mr. Gabriel served as Assistant Secretaryand in-house corporate counsel for American Magnetics, Inc., a public corporation. While with American Magnetics, Mr. Gabrielwas responsible for overseeing its tax preparation, corporate litigation, preparing the annual report, the 10-K, the proxy statement and other such related matters.

Mr. Gabriel's legal knowledge is exemplary. Throughout his entire legal career, Mr. Gabriel has been very active in both professional and community activities. Mr. Gabriel served as a SPECIAL MASTER of the State Bar of California. Mr. Gabriel served on the California State Bar's COMMITTEE ON CORPORATE TAXATION and was a founding member of the TAX PLANNING Section of the Kern County Bar Association. Mr. Gabriel served on the Mental Health Advisory Board of Lake County California. In addition, Mr. Gabriel was also an Independent candidate for the California State Senate in 1994.