Practice Areas: Railroad Equipment Finance, Tax law, estate planning and employee benefits.

Education:  University of Pennsylvania Law School (Juris Doctor); New York University School of Law (LL.M. in Taxation); University of Pennsylvania (BA).

Admissions to Practice: District of Columbia and Delaware bars. Mr. Luria has been a Certified Public Accountant in the State of Maryland.

Judicial Clerkship:  Attorney-Advisor to Hon. John W. Kern, Jr., U.S. Tax Court, 1968-1970.

Languages: French and German.

Publications:  Tax and estate planning editor, Accountants Workbook Series, Matthew Bender & Co. (1985-1992), CCH, Inc. (1992-1995).  Contributor (with N. P. Damico), "For Small Employers, 401(k)/Profit Sharing Enhanced by $150,000 Compensation Limit", Benefits Law Journal, Vol. 7, No. 2 (Summer 1994); co-author (with C. Bruce and S. Gray), "Protection of Assets Trusts," Trusts & Estates Magazine (Nov. 1991 and Dec. 1991 - two parts), co-author, Tax Management Portfolio 88-2d, “Discharge of Indebtedness” (1975), co-author, Tax Management Portfolio 153-3d, "Tax Court-Trial of Case" (1975); several articles for the Accountants Workbook Series (see above) on tax, business organizations, employment benefits, and estate planning matters; several Tax Management Memoranda for Tax Management, Inc., Washington, D.C.