Attorney Profile

(Version 02-25-06a)

Education

University of Maryland, College Park, MD, August, 1969, Bachelor of Science. University of Maryland School of Law, Baltimore, MD, June, 1971, Juris Doctor. New York University School of Law, New York, NY, October, 1974, Masters of Law in Taxation.

Bar Admissions

New York, 1972.

U.S. District Court Northern District of New York, 1972.

U.S. District Court District of Maryland, 1972.

U.S. Court of Appeals 4th Circuit, 1972.

U.S. Court of Appeals 2d Circuit, 1976.

U.S. Tax Court, 1981.

U.S. Supreme Court, 2000.

Current/Past Affiliations

Monroe County Bar Association (1972 to Present).

• Litigation Section (Presently).
• Business Law Section (Presently).

• Tax Section (Presently).

New York State Bar Association (1974 to Present).

• Trial Lawyer Section (Presently).

• Torts, Insurance & Compensation Law Section (Presently).

• Business Law Section Section (Presently).
• Family Law Section (Presently).

• Tax Section (Presently).

American Bar Association (1975 to Present).

Association of Trial Lawyers of America (1996 to Present).

New York State Trial Lawyers Association (1997 to Present).

Past Positions of Interest

Law Clerk to Judge R. Dorsey Watkins, U.S. District Court, District of Maryland (1971-1973).

Opinions drafted by Gerald W. Dibble for Judge Watkins while a Law Clerk:

• Boblit v. Warden, Maryland Penitentiary, 350 F. Supp. 768 (D. Md. 1971).
• Jones v. Director, Patuxent Institution, 351 F. Supp. 913 (D. Md. 1972).
• Weems v. United States, 361 F. Supp. 922 (D. Md. 1973).

Published Works

Author, "Damages Under the Robinson-Patman Act", 31 Maryland Law Review 60 (1971).

Dibble, "ESOTs Offer Employer, Tax and Financial Benefits", 15 Tax for Accountants 196 (Oct. 1975).

Dibble, "ESOTs Blend Corporate Financing, Employee Benefits, Tax and Insurance Savings, Too", 4 Taxation for Lawyers 146 (Nov./Dec. 1975).

Dibble, "Employee Stock Ownership Trusts--A Consolidation of Ideas", Prentice Hall Pension and Profit Sharing Form Service 25333 (1976).

Dibble, "An Outline of § 79 Group Insurance", American Society of Chartered Life Underwriters, Rochester, New York, Chapter C.L.U., Inc. (1976).

Dibble, "Non-Qualified Split-Funded Reverse Pension Plan With Disability and Death Benefits", American Society of Chartered Life Underwriters, Rochester, New York, Chapter C.L.U., Inc. (1977).

Dibble, "Real Estate and Oil and Gas Tax Shelters-What to Look For", Shearson Hayden Stone, Inc. (1976).

Honors or Awards

University of Maryland, College Park, MD, August, 1969, BS.

• Major: Business and Public Administration.
• GPA: Obtained a Cumulative Average of 3.73.

Honor: Certificate of Scholarship for Outstanding Scholastic Achievement, 1967 - 1968.

Honor: Awarded a position on the "Dean's List" Each Semester.

University of Maryland School of Law, Baltimore, MD, June, 1971, Juris Doctor.

Honor: Moot Court First Round Oral and Written Competition Winner.

Honor: Executive Director, Community Teaching Project, 3rd Year.

Honor: Selected in 3rd Year as "Moot Court Judge."

Honor: Order of the Coif (June 4, 1971).

Law Review: Member, Maryland Law Review, 1969 - 1971.

Law Review: Editorial Staff, Maryland Law Review, 1970 - 1971.

Standing: Graduated in Top 8% of Graduating Class (June 4,1971).

Honor: Graduated with Honors

Activity: Community Teaching Project--During 2nd and 3rd Year of Law School, Wrote Teaching Manuals for Use as Teaching Aids in High School and Adult Education Programs, and Taught in High School and Adult Education Programs, in Area High School.

Activity: State's Attorney Internship Program--During 3rd Year of Law School, in Clinical Program, Prepared and Tried Criminal Cases as a Special Prosecutor for the State's Attorney's Office of Baltimore, Maryland.

Urban League of Rochester's Minority & Woman Business Development Division:

Certificate of Recognition for Services Rendered to the Entrepreneurial Assistance Program (1995).

Certificate of Recognition for Services Rendered to the Entrepreneurial Assistance Program (1997).

Certificate of Recognition for Services Rendered to the Entrepreneurial Assistance Program (2000).

Presentations

Speaker, New York State Bar Association, in the Association's Program on Federal and New York State Taxation (May and June of 1978).

Speaker, American Society of Chartered Life Underwriters, Rochester, New York, Chapter C.L.U., Inc. (1977-1980).

Lecturer, Urban League of Rochester's Minority & Woman Business Development Division, Entrepreneurial Assistance Program, Rochester, NY. Lecture topics:

• Passport to Owning Your Own Business-Legal Issues and Business Structures (1992).
• Business Crisis Management (1992).
• Passport to Owning Your Own Business (1992).
• Crisis Management (1992).
• Passport to Owning Your Own Business-Legal Issues and Business Structures (1993).
• Passport to Owning Your Own Business-Legal Issues and Business Structures (1994).
• Business Crisis Management (1994).
• Passport to Owning Your Own Business-Legal Forum (1995).
• Business Crisis Management (1995).
• Passport to Owning Your Own Business-Legal Forum (1996).
• Business Crisis Management (1996).

Volunteer Activities

Consultant to Urban League of Rochester's Minority & Woman Business Development Division, Rochester, NY (1992 to Present).

Member of the Board of Directors of the YMCA, Monroe Branch, Rochester, NY (1988-1994).

Merit Badge Counselor, Boy Scouts of America, Otetiana Counsel (1985-1994).