Tommy Leung Administrative Law Judge, Sacramento Tommy Leung is the son of Chinese immigrants and was born and raised in New York City’s housing projects. He received his B.S. (Finance and Accounting) and LL.M. (Taxation) degrees from N.Y.U., and his J.D. degree from Fordham. Mr. Leung is admitted to practice in New York, California, and before the U.S. Supreme Court, U.S. Tax Court, and various federal district courts. Mr. Leung has over 40 years of federal/state/local tax experience. He has worked as an associate at a medium size Wall St. law firm, with a bank trade association, as well as an Arbitrator for the New York City Civil Court, an Administrative Law Judge for the New York City Department of Transportation, a staff counsel to the California State Board of Equalization and a tax counsel for the Franchise Tax Board. His non-legal jobs include positions as Chair and member of California’s Deaf and Disabled Telecommunications Program and as a bank investigator. He has penned numerous tax opinions, including Appeal of Fluor Corp., 95-SBE-016, December 12, 1995. He is an avid Yankees fan and an unabashed New Yorker.