Real estate development, real estate (property) law, federal estate and gift taxation, probate and family planning, are among the areas in which Mr. Berliant practices. He began his career as a Tax Trial Attorney for the Internal Revenue Service. A member of the American Bar Association, Mr. Berliant was National Chairman of the Committee on Real Estate Tax problems from 1983-1985. He has, served for many years as an Adjunct Professor at the University of Cincinnati College of Law, teaching partnership taxation and tax shelter law. Mr. Berliant has been consistently listed in "The Best Lawyers in America" and is a graduate of the University of Virginia (B.A., Accounting, 1953; LL.B., 1956).