
Aline H. Lotter
EDUCATION
Boston University Law School-Boston, Massachusetts LL.M. 1979 (Master's Degree in Tax Law)
Suffolk University Law School-Boston, Massachusetts J.D. cum laude 1978
Tom C. Clark Moot Court Competition, 1976, Winning Team; Best Brief
Client Counseling Competition, 1975, Finalist
Law Review, 1976-1978; Lead Article Editor 1977-78
Cornell University-Ithaca, New York B.A. 1962, Government Major
EXPERIENCE
Lotter & Associates, P.C., Manchester, NH: Tax planning, estate planning, business structuring; representation of taxpayers in tax controversies; business transactions and negotiations: 1984–present
Brown and Nixon Professional Association., Manchester NH: Law firm, associate; commercial transactions, tax planning, estate planning: 1981–1984
Miller Canfield Paddock and Stone, Detroit, Michigan: Law firm, associate; tax planning and estate administration; consumer credit and collections; 1979–1981
Boston University Law School, Boston, MassachusettsInstructor, legal research and writing, 1978–1979.
Hon. Ruth Abrams, Justice of the Massachusetts Supreme Judicial Court Student law clerk, legal research, Spring Semester 1978
Commonwealth of Massachusetts, Office of the Senate Counsel, State House, Boston, MA Clerk for the Committee on Bills in Third Reading, 1968– 1978
PROFESSIONAL ACTIVITIES
SCORE (Service Corps of Retired Executives) of the Small Business Administration: Counselor, 1984 to 1999; New England Coordinator for SCORE Women Business Ownership Program, 1990 to 1994
Boards of Directors/Trustees:
American Stage Festival, Milford, New Hampshire, 1983-1991 (Secretary 1983-84); Advisory Board, 1991-1999
White Pines College, 1992-1999 (finance committee)
Cornell Club of New Hampshire, 1988-present (vice-president, 1990 to present)
Sierra Club: Chair 1999-2002, Treasurer 1994-1999, of the New Hampshire Chapter; Finance Committee, Sierra Club, San Francisco, 1997-2001
Citizen Ambassador Program, delegate to People's Republic of China, November 1985
Instructor, University of New Hampshire Paralegal Studies program, courses in taxation and accounting and in probate, trusts and estates, 1985-87
BAR ASSOCIATIONS
American Bar Association 1978-1999: Tax Section; Real Property, Probate and Trust Section; Law Practice Management Section (chair of tax interest group); former member of International Law Section; Business Law Section.
New Hampshire Bar Association: Tax Section (chair, 1987); Bar Journal (editor, 1986-87); Committees: Publications, New Lawyers, Lawyers Assistance, Law Practice Management (Chair, 1996-present), Special Communications Committee (finance subcommittee); panelist/moderator for CLE tax, estate and business planning topics; taxation for the general practitioner.
Manchester Bar Association: (treasurer, 1993 to 1999; executive committee, 1993-2002)
Hillsborough County Women's Bar Association; New Hampshire Women's Bar Association
Home |
About Us |
Business Planning |
Tax Planning
Estate Planning |
About Biling |
Contact Us
|
|
Meet The Attorneys

Aline H. Lotter
ARTICLES PUBLISHED
Tax-Exempt Organizations: A Primer for the Uninitiated, 37 N.H.B.J. 56 (1997)
Lament of a Lugubrious Lawyer, NH Bar News, March 1997
Small Law Firm Accounting Issues and Tax Considerations, 33 N.H.B.J. 336 (1992)
The New Hampshire Business Profits Tax: Fourteen Years Later, 25 N.H.B.J. 223 (1984)
Keeping the Illusion Alive: The Public Interest in Professional Sports, 12 SUFF. U.L REV. 46 (1978)
Divorce: Second Families and Good Faith, 11 SUFF. U.L REV. 812 (1977)
LECTURER/PANELIST:
Franklin Pierce Law School: taxation issues in divorce
National Business Institute/Lorman Seminars/Professional Education
Seminar Institute: limited liability companies in New Hampshire; asset protection; estate planning; corporate taxation; divorce taxation; non-profit organizations
Northern Essex Community College/ SCORE; choice of business entity; legal issues for start-up businesses
NH Bar and CPA's joint Annual Federal Tax Forum: New developments, estate planning issues, tax practice and procedure
NH Bar Association Practical Skills Course, 1997: practical issues for starting a law practice in New Hampshire
BAR ADMISSIONS
Massachusetts (1978)
Michigan (1979)
New Hampshire (1981)
United States District Court for the Eastern District of Michigan (1979)
United States District Court for the District of New Hampshire (1981)
First Circuit Court of Appeals (1984)
United States Tax Court (1984).
|