Mr. Gaston provides professional consultation and service to both foreign and domestic clients. His office currently represents and advises individuals and businesses in a wide range of planning and transactional matters as well as general civil litigation. With the assistance of Timothy W. Tuttle in taxation and estate planning and Clifton J. Rogers in immigration and naturalization, Mr. Gaston’s office offers clientele a very personal, confidential, and comprehensive alternative for their legal needs.

Mr. Gaston began his legal career in 1973 as a trial associate representing the Federal Deposit Insurance Corporation in the liquidation of the U.S. National Bank. He represented the FDIC in banking and commercial litigation in federal and state courts throughout Southern California and continues to represent individuals and entities in business and commercial litigation. He successfully represented Petitioner in the recent Appellate decisions, AIHSS v. The Superior Court of San Diego County, 145 Cal.App.4th 1418; 52 Cal.Rptr.3d 562 (2006) and Moore v. Commissioner, T.C. Memo 2006-171 (2006) as well as one of the parties in the recently-published trial court decision of In Re Jerry L. Icenhower, Westlaw 406 B.R. 42 (March 2009)(cross-border enforcement of U.S. judgment).

Timothy W. Tuttle, J.D., L.L.M., C.P.A.

Trial Experience

Atlantic, Mexico, and Gibraltar. The practice also focuses on organization of foreign individuals and entities seeking to do business in the United States and business-based nonimmigrant visas (L and E petitions). Recent international experience includes being an invited speaker at the World Business Conference for Chaoshanese, Shantou, China (12/2006); guest lecturer to MBA students on U.S. business formation and immigration at Shantou University (4/2007); and VIP guest at the 11th (2007) and 13th (2009) China International Fair for Investment and Trade (CIFIT), Xiamen, China. In October 2008, he represented the defendant in a commercial trial in San Diego Superior Court which was conducted entirely in Cantonese (Wing Wo Hing Trading Co., v. River Pearl Jewelers, et al.). Mr. Wiliam To serves as Mr. Gaston’s court-certified translator in Mandarin, Cantonese and Vietnamese languages.

Mr. Gaston’s background and education include a Bachelor of Science from CaliforniaState Polytechnic University (1968). Juris Doctorate from the University of San Diego School of Law (1973). Member of the California State Bar since 1973. Admitted to practice in the U.S. District Courts for the Southern and Central Districts of California and the U.S. Tax Court. Licensed California Real Estate Broker. U.S. Army, Viet Nam (1969-1971).

The Practice Certified Tax Specialist – California Board of Legal Specialization, Mr. Tuttle serves as counsel to Mr. Gaston’s office. He and Mr. Gaston have worked together since 1978 to provide foreign and domestic clients with accurate advice and innovative solutions to their personal, business, and estate planning concerns.

Clifton J. Rogers Clifton J. Rogers assists Mr. Gaston’s office as an Immigration Consultant. He spent 28 years with the Immigration and Naturalization Service, holding positions of acting District Director, Los Angeles District, and Deputy District Director, San Diego District. Mr. Rogers has been involved in virtually every aspect of U.S. immigration policy and procedure.

Lic. Arturo Dager & Lic. Miguel Angel Gonzalez-Felix Mr. Gaston’s office maintains affiliate relationships in Mexico with Lic. Arturo Dager and Lic. Miguel Angel Gonzalez-Felix, Mexico City, D.F. (Global Legal Services, www.globalegal.com.mx) (Corporativo Juridico Crediticio Empresarial SC, www.cobranzacjce.com.mx). Mr. Dager is past general counsel for the Mexican Ministry of Foreign Relations and now specializes in cross-border collection matters.

Adam Fu, Esq., serves as Mr. Gaston’s counsel in China. Mr. Fu is from the Guangdong Jingguo Law Firm, Guangzhou, P.R. (www.jglawy.com), one of the earliest partnership law firms in Guangdong (Canton) Province.

Since 1976, Mr. Gaston has represented individuals and entities from foreign countries throughout the world. He has assisted in the formation of companies, trusts, and partnerships in venues which include Hong Kong, the Caribbean, Mid-

Associations

Background

International Experience