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Lewis R. Walton



Lewis R. Walton is the firm’s managing partner. He is a magna cum laude graduate of the University of San Diego School of Law, where he earned his J.D. degree with a class standing of number one in his senior year. At U.S.D. he also earned a diplomate in tax law and an LL.M. degree in tax. While at U.S.D., he received Bancroft Whitney awards in contracts, equity, torts, administrative law, and trusts. He also earned the General Hickman Award in Constitutional Law, and was elected to membership in Masters of the Roll, a scholastic honors society at the law school. His class initiated the Federal Defenders program in San Diego. 

Since the 1970’s, his practice has emphasized:

  • Tax controversy and tax litigation

  • Taxpayer remedies in tax collection situations

  • Estate planning, wills and trusts

  • Probate

Formation and qualification of tax-exempt organizations 

He is admitted to practice in California, as well as before the U.S. Tax Court (where is bar number is a very senior W-026), and the United States Supreme Court, where he has appeared once.

He is a frequent speaker, and participates in symposiums on tax law and the operation of tax-exempt organizations. He has spoken at numerous functions around the world, from Perth, Australia to Moscow. His favorite foreign travel story occurred in Kaluga, Russia, where he was speaking in a building once dedicated to Young Communist League gatherings. He returned to his hotel quite thirsty. No bottled water was available, so he asked the ladies in charge of the kitchen if he could boil some water. The response, in Russian, was “Zhnaeite kak?” (“Do you know how?”) He replied, “Ya Zhnaiyu” (“I know how”) while surmising that this was either a commentary on Russian men, on American men, or on men in general. 

Prior to entering law school, Lew spent five years in broadcast news, where he reported such historic events as the Cuban Missile Crisis and the assassination of President Kennedy. He is a decorated military combat officer and is a licensed commercial pilot. His hobbies are aviation, cycling, and sailing off the California coast in his sailboat.


Los Angeles, CA

4640 Admiralty Way, Marina Del Rey, CA 90292, USA

Bakersfield, CA

1737 Locust Ravine, Bakersfield, CA 93306, USA

Lewis R. Walton

Lewis R. Walton


  • California, all courts

  • United States Tax Court

  • United States Supreme Court


  • University of San Diego
    Juris Doctor, Magna cum Laude

  • University of San Diego
    Diplomate in Tax Law

  • University of San Diego
    LL.M., Tax

  • Oxford University
    Studies in European Community Law


  • English

  • Russian

  • Spanish


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