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The Practice                        Certified Tax Specialist – California Board
                                                 of Legal Specialization, Mr. Tuttle serves as
                                                 counsel to Mr. Gaston’s office. He and Mr.
                                                                                                         Atlantic, Mexico, and Gibraltar. The
                                                                                                         practice also focuses on organization of
                                                                                                         foreign individuals and entities seeking
 Mr. Gaston provides professional                Gaston have worked together since 1978 to               to do business in the United States and
 consultation and service to both foreign        provide foreign and domestic clients with               business-based nonimmigrant visas (L and E
 and domestic clients. His office currently      accurate advice and innovative solutions to             petitions). Recent international experience
 represents and advises individuals and          their personal, business, and estate planning           includes being an invited speaker at the
 businesses in a wide range of planning          concerns.                                               World Business Conference for Chaoshanese,
 and transactional matters as well as            Clifton J. Rogers                                       Shantou, China (12/2006); guest lecturer to
 general civil litigation. With the assistance   Clifton J. Rogers assists Mr. Gaston’s                  MBA students on U.S. business formation and
 of Timothy W. Tuttle in taxation and            office as an Immigration Consultant. He                 immigration at Shantou University (4/2007);
 estate planning and Clifton J. Rogers           spent 28 years with the Immigration and                 and VIP guest at the 11th (2007) and 13th
 in immigration and naturalization, Mr.          Naturalization Service, holding positions of            (2009) China International Fair for Investment
 Gaston’s office offers clientele a very         acting District Director, Los Angeles District,         and Trade (CIFIT), Xiamen, China. In October
 personal, confidential, and comprehensive       and Deputy District Director, San Diego                 2008, he represented the defendant in a
 alternative for their legal needs.              District. Mr. Rogers has been involved in               commercial trial in San Diego Superior Court
                                                 virtually every aspect of U.S. immigration              which was conducted entirely in Cantonese

          Trial Experience                       policy and procedure.                                   (Wing Wo Hing Trading Co., v. River Pearl
                                                                                                         Jewelers, et al.). Mr. Wiliam To serves as
                                                 Lic. Arturo Dager & Lic. Miguel Angel Gonzalez-Felix    Mr. Gaston’s court-certified translator in
                                                 Mr. Gaston’s office maintains affiliate                 Mandarin, Cantonese and Vietnamese
 Mr. Gaston began his legal career in
                                                 relationships in Mexico with Lic. Arturo                languages.
 1973 as a trial associate representing the
                                                 Dager and Lic. Miguel Angel Gonzalez-Felix,

                                                                                                                     Background
 Federal Deposit Insurance Corporation in
                                                 Mexico City, D.F. (Global Legal Services,
 the liquidation of the U.S. National Bank.
                                                 www.globalegal.com.mx) (Corporativo
 He represented the FDIC in banking and
                                                 Juridico Crediticio Empresarial SC, www.
 commercial litigation in federal and state                                                             Mr. Gaston’s background and education
                                                 cobranzacjce.com.mx). Mr. Dager is past
 courts throughout Southern California                                                                  include a Bachelor of Science from
                                                 general counsel for the Mexican Ministry
 and continues to represent individuals                                                                 CaliforniaState Polytechnic University (1968).
                                                 of Foreign Relations and now specializes in
 and entities in business and commercial                                                                Juris Doctorate from the University of San
                                                 cross-border collection matters.
 litigation. He successfully represented                                                                Diego School of Law (1973). Member of the
 Petitioner in the recent Appellate              Adam Fu, Esq., serves as Mr. Gaston’s counsel          California State Bar since 1973. Admitted to
 decisions, AIHSS v. The Superior Court of       in China. Mr. Fu is from the Guangdong                 practice in the U.S. District Courts for the
 San Diego County, 145 Cal.App.4th 1418;         Jingguo Law Firm, Guangzhou, P.R. (www.                Southern and Central Districts of California
 52 Cal.Rptr.3d 562 (2006) and Moore             jglawy.com), one of the earliest partnership           and the U.S. Tax Court. Licensed California
                                                 law firms in Guangdong (Canton) Province.              Real Estate Broker. U.S. Army, Viet Nam
 v. Commissioner, T.C. Memo 2006-171
                                                                                                        (1969-1971).
 (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
                                                  International Experience
 enforcement of U.S. judgment).                  Since 1976, Mr. Gaston has represented
                                                 individuals and entities from foreign
             Associations                        countries throughout the world. He has
                                                 assisted in the formation of companies,
Timothy W. Tuttle, J.D., L.L.M., C.P.A.          trusts, and partnerships in venues which
                                                 include Hong Kong, the Caribbean, Mid-

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  • 1. The Practice Certified Tax Specialist – California Board of Legal Specialization, Mr. Tuttle serves as counsel to Mr. Gaston’s office. He and Mr. Atlantic, Mexico, and Gibraltar. The practice also focuses on organization of foreign individuals and entities seeking Mr. Gaston provides professional Gaston have worked together since 1978 to to do business in the United States and consultation and service to both foreign provide foreign and domestic clients with business-based nonimmigrant visas (L and E and domestic clients. His office currently accurate advice and innovative solutions to petitions). Recent international experience represents and advises individuals and their personal, business, and estate planning includes being an invited speaker at the businesses in a wide range of planning concerns. World Business Conference for Chaoshanese, and transactional matters as well as Clifton J. Rogers Shantou, China (12/2006); guest lecturer to general civil litigation. With the assistance Clifton J. Rogers assists Mr. Gaston’s MBA students on U.S. business formation and of Timothy W. Tuttle in taxation and office as an Immigration Consultant. He immigration at Shantou University (4/2007); estate planning and Clifton J. Rogers spent 28 years with the Immigration and and VIP guest at the 11th (2007) and 13th in immigration and naturalization, Mr. Naturalization Service, holding positions of (2009) China International Fair for Investment Gaston’s office offers clientele a very acting District Director, Los Angeles District, and Trade (CIFIT), Xiamen, China. In October personal, confidential, and comprehensive and Deputy District Director, San Diego 2008, he represented the defendant in a alternative for their legal needs. District. Mr. Rogers has been involved in commercial trial in San Diego Superior Court virtually every aspect of U.S. immigration which was conducted entirely in Cantonese Trial Experience policy and procedure. (Wing Wo Hing Trading Co., v. River Pearl Jewelers, et al.). Mr. Wiliam To serves as Lic. Arturo Dager & Lic. Miguel Angel Gonzalez-Felix Mr. Gaston’s court-certified translator in Mr. Gaston’s office maintains affiliate Mandarin, Cantonese and Vietnamese Mr. Gaston began his legal career in relationships in Mexico with Lic. Arturo languages. 1973 as a trial associate representing the Dager and Lic. Miguel Angel Gonzalez-Felix, Background Federal Deposit Insurance Corporation in Mexico City, D.F. (Global Legal Services, the liquidation of the U.S. National Bank. www.globalegal.com.mx) (Corporativo He represented the FDIC in banking and Juridico Crediticio Empresarial SC, www. commercial litigation in federal and state Mr. Gaston’s background and education cobranzacjce.com.mx). Mr. Dager is past courts throughout Southern California include a Bachelor of Science from general counsel for the Mexican Ministry and continues to represent individuals CaliforniaState Polytechnic University (1968). of Foreign Relations and now specializes in and entities in business and commercial Juris Doctorate from the University of San cross-border collection matters. litigation. He successfully represented Diego School of Law (1973). Member of the Petitioner in the recent Appellate Adam Fu, Esq., serves as Mr. Gaston’s counsel California State Bar since 1973. Admitted to decisions, AIHSS v. The Superior Court of in China. Mr. Fu is from the Guangdong practice in the U.S. District Courts for the San Diego County, 145 Cal.App.4th 1418; Jingguo Law Firm, Guangzhou, P.R. (www. Southern and Central Districts of California 52 Cal.Rptr.3d 562 (2006) and Moore jglawy.com), one of the earliest partnership and the U.S. Tax Court. Licensed California law firms in Guangdong (Canton) Province. Real Estate Broker. U.S. Army, Viet Nam v. Commissioner, T.C. Memo 2006-171 (1969-1971). (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 International Experience enforcement of U.S. judgment). Since 1976, Mr. Gaston has represented individuals and entities from foreign Associations countries throughout the world. He has assisted in the formation of companies, Timothy W. Tuttle, J.D., L.L.M., C.P.A. trusts, and partnerships in venues which include Hong Kong, the Caribbean, Mid-