Terry Cuff is a partner at the Los Angeles office of Loeb & Loeb, LLP. He is a 1974 graduate of the University of California, Santa Cruz. Lacking better purpose in life and not being independently wealthy, Mr. Cuff attended and graduated from the University of Southern California School of Law and the New York University School of Law. Mr. Cuff's early practice in law was concentrated in tax problems of the entertainment industry. Failing to win a starring rôle in the movies, Mr. Cuff's practice shifted to corporate tax problems, tax problems of real estate investment trusts, and tax problems related to the early cable television industry. As cable TV rates rose, Mr. Cuff's practice shifted again to real estate tax and a wide variety of partnership tax problems. Mr. Cuff has survived several rises and falls in the real estate industry. Mr. Cuff's practice crosses the spectrum of real estate, partnership and real estate investment trust tax problems from filmed entertainment, to music, to forestry, to agriculture, to water, to oil and gas, to petrochemical transportation systems, to dirt, to houses, to big buildings, to cellular telephones (in spite of which he does not own a cell phone), to securities, to people who are not able to pay their debts, and to creditors whose debtors are not willing to pay their debts. Mr. Cuff spends much of his current time on the telephone, in front of several computer screens, in airport waiting rooms, or lecturing in towns across the country big and small. Mr. Cuff writes about a wide variety of partnership and real estate tax problems. Recently, he has particularly focused most of his writing and lecturing on problems involved in drafting partnership and LLC agreements. The evidence is ambiguous that anyone has read any of his articles - much less that any of his articles has had material impact on anything. There is no evidence that Mr. Cuff's efforts have resulted in any improvements in the quality of drafting partnership and LLC agreements in the country. When he was younger and in better physical condition, from 1969 through 1974, Mr. Cuff served as a combat engineer officer and as a guided missile air defense officer in the United States Marine Corps and the Marine Corps Reserve. Mr. Cuff's service had no impact on the outcome of the Vietnam War. Mr. Cuff's service in Vietnam was limited to about 30 minutes flying high above the terrain in a C-130 loaded with B-52 engines. Mr. Cuff did not receive any combat decorations for this mission or for his service in the Marine Corps, although he served along side many Marines who did serve valiantly in Vietnam. Having become old and tired, Mr. Cuff's primary extracurricular activities are limited to running around the tennis courts chasing a yellow tennis ball at the Live Oaks Tennis Club in South Pasadena, taking photographs of things that move and things that stand still, and trying to make Excel spreadsheets do things that they apparently do not want to do. Mr. Cuff is a tireless student of military and naval operations in the American Revolution. Finally, Mr. Cuff is addicted to the adventures of Perry Mason and Marshal Dillon.