Dan specializes in finding solutions to complex cases. Dan has extensive experience in employment law, civil rights litigation, civil appeals, utilities law, education law, and banking. He was a founding partner of the firm Simons, Cuddy & Friedman, LLP and has been practicing law for more than 40 years. Dan is a founding member of The Simons Firm LLP. Dan represented the State of New Mexico in the United States Supreme Court in a tax case and secured a recovery of $277,000,000. United States v. New Mexico, 455 U.S. 720 (1982). He is a talented actor and active in New Mexico’s arts community. **Published Opinions & Publications** * “Free Legal Services in Delhi and Bombay,” Legal Aid and World Poverty, Praeger, New York, 1974. * “The State Tax Liability of Federal Contractors,” Revenue Administration, National Association of Tax Administrators, Washington, D.C., 1977. * United States v. New Mexico, 455 U.S. 720 (1982).