- Estate Planning and Taxes
- International Law/Litigation
A.B. 1957, University of Nebraska
Fulbright Certificate, 1958, University of Heidelberg
LL.B. 1961, New York University
Christine J. Kim & Roland Hjorth, Does Charity Begin at Home for Pharmaceutical Companies?, 133 Tax Notes 49-62 (2011).
Roland L. Hjorth, The Federal Tax Treatment of Cancellation of Indebtedness Under Loan Repayment Assistance Programs (draft completed).