Mr. Delagnes received his B.S. in Finance from the University of San Francisco, 1969; his M.B.A. in Finance (with honors) from the University of Santa Clara, 1970 and his J.D. from the University of San Francisco School of Law (McAulliffe Honor Society) in 1973. Mr. Delagnes was admitted to practice law in the State of California, the U. S. Federal Court for the Ninth Ciruit and the Northern District of California in 1973. He was also admitted to practice before the United States Tax Court in 1980 and before the U. S. Supreme Court in 2003. Mr. Delagnes is also a Certified Public Accountant admitted to practice in California in 1988. Mr. Delagnes was with Deloitte Touche LLP and KPMG Peat Marwick & Co. as Tax Manager (1973-1979), and with Frederiksen & Company, CPAs, as Tax Partner (1979-1981). He has served as an Adjunct Professor in the Golden Gate University Masters in Taxation Program and Masters of Law in Taxation Program (1976-1986). He is Co-Founder of the San Francisco Child Abuse Prevention Society and currently sits on the Board of Directors for a number of non-profit and for-profit entities in the San Francisco Bay Area. Mr. Delagnes founded the firm in 1981.