Thomas J. Holmes	Thomas J. Holmes (Secretary) Born Plainview, Nebraska, January 3, 1950; admitted to bar, 1977, Iowa and Nebraska; 1979, Idaho and U.S. District Court, District of Idaho; 1985, U.S. Tax Court; 1989, U.S. Court of Appeals, Ninth Circuit. Education: Nebraska Wesleyan University (B.S., 1972); University of Nebraska at Lincoln (J.D., 1976). Associate Editor, Nebraska Law Review, 1975-1976. Certified Public Accountant, Nebraska, 1974. Chubbuck City Attorney, 1985-. Founding Organizer and Chairman of the Board of Directors, Citizens Community Bank, 1996-1999; Director, 1999-. Member: Sixth District (President, 1990-1991) and American (Member, Sections on Taxation and Real Property, Probate, Trust Law) Bar Associations; Idaho State Bar; Pocatello Estate Planning Council; American Institute of Certified Public Accountants. Practice Areas: Business Law; Tax Law; Probate; Municipal Law; Estate and Gift Taxation. Email: tholmesid@aol.com