Mr. Sheffield received his B.A. Degree from Duke University in 1962, where he was an Angier B. Duke Scholar. After a tour of active duty as a Naval Officer in the Pacific and South China Sea, Mr. Sheffield returned to Duke Law School where he received his J.D. Degree in 1967. After practicing with the Los Angeles tax firm of Willis, Butler & Scheifly, Mr. Sheffield moved to Santa Barbara and was one of the founding partners of his present firm, Rogers & Sheffield, LLP.

Mr. Sheffield has been a Certified Tax Specialist in California since 1975. His practice specializes in advising corporations and partnerships, as well as personal probate, trust, estate and business succession planning.

He is a past Chairman of the Taxation and Probate Sections of the Santa Barbara County Bar Association and is a member of the State Bar Associations of California and Georgia. Additionally, Mr. Sheffield has served as Director of the Santa Barbara Symphony, Santa Barbara University Club, Direct Relief International, Vietnam Veterans Association, The Friendship Center and the Montecito Trails Foundation.