Christopher S. Manes graduated from Boalt Hall (UC Berkeley) law school in 1992. He has a BA from UCLA, and a Master’s Degree from the University of Wisconsin, Madison, and is writing his Ph.D dissertation for the University of Oregon. Mr. Manes is the author of numerous articles on legal matters, which have appeared in such publications as "California Lawyer Magazine" and "Palm Springs Life," where he has a regular column. His cover story in the January 2000 issue of "California Lawyer" on conservatorship abuses in Riverside County contributed to the passage of stricter conservatorship laws, and the assemblyman who sponsored the legislation, solicited Mr. Manes’ comments on the proposed language. He is frequently invited to speak on residency tax and probate litigation. A member of the Desert Bar Association and American Bar Association, he has successfully litigated numerous trust, probate, and conservatorship cases, as well as tax disputes with Federal and state taxing authorities, especially residency audits and appeals involving California’s Franchise Tax Board. Mr. Manes is admitted to practice before the US Tax Court.