Mr. Tschirgi practices in business,
commercial transactions, estate planning, and tax. Mr. Tschirgi received his
Bachelor of Arts from Montana State University, his Juris Doctorate from
Willamette University, and his LLM (Taxation) from the University of Florida
and has published articles in the University of Florida Law Review, and Tax
Notes Today. Mr. Tschirgi is admitted to practice law in the state of Idaho, the Federal District Court of Idaho, the Ninth Circuit Court of Appeals, and the United States Tax Court.