 His thesis work was on alternative theories of gravity to Einstein's General Theory of Relativity; he is co-author of the Lightman-Lee and Lee-Lightman-Ni theories of gravity (see Alternatives to General Relativity).Lee, also a certified public accountant, started his business career at Arthur Andersen & Co. in Los Angeles in 1975.In 1981, he joined a company that was acquired by the satellite communications firm Comsat, where he held a variety of executive positions before joining TRW Information Systems Group in 1986.