Education

J.D. cum laude, Law, University of Wisconsin-Madison, Aug. 1988
M.B.A., Accounting, University of Wisconsin-Madison, Dec. 1977
B.A., Philosophy, Syracuse University, Sept. 1966

Professional Certifications

CPA, 1979
Wisconsin Law License, 1988

Employment History

Professor UW-Whitewater 07/01/94-Present
Associate Professor UW-Whitewater 07/01/91
Asst. Prof. UW-Whitewater 01/01/83
Asst. Prof. Milton College 9/81-5/82
Instructor Lakeland College of Sheboygan-Madison 2/81-12/82

Teaching Experience

ACCOUNT 244 (Introduction to Financial Accounting)
ACCOUNT 451/651 (Tax I)
ACCOUNT 452 (Tax II)
ACCOUNT 751 (Governmental and Not-for-Profit Accounting)
ACCOUNT 756 (Corporate and Special Entities Taxation)

Research

2008

• "Basis Overstatement Does Not Trigger Six-Year Statute of Limitations," CPA Journal, June, 2008 (with Clayton Sager).

2007

• "Collection Due Process Hearing Regs. Upheld," Tax Adviser, November, 2007 (with Roy Weatherwax).
• "Sixth Circuit Court of Appeals Reverses Debt-Verses-Equity Issue," CPA Journal, April, 2007 (with Clayton Sager).

2006

• "Form Over Substance: District Court Denies Split-Interest Charitable Deduction," Tax Adviser, December, 2006.
• "IRAs in the Gross Estate Not Reduced for Income Taxes, CPA Journal, November, 2006.

2005

• "Estate and Trust Investment Advisory Fees: 2 % Limit Applies," Tax Adviser, November, 2005.
• "Tax Court Offers Clarification on IRC Section 6330 Appeals Hearing," CPA Journal, October, 2005 (with Clayton Sager and Roy Weatherwax).
• "Stock Options and the AMT: Tax Court Says 'No Hardship'," Tax Adviser, August, 2005, (with Roy Weatherwax).
• "Per Diem Nonmeal Expenses Subject to 50% Limitation," CPA Journal, January, 2005 (with Clayton Sager).

2004

• "Fifth Circuit, Reversing Tax Court, Clarifies Valuation of Privately Held Corporations," CPA Journal, July, 2004 (with Clayton Sager).

2003

• "Tax Debt Not Discharged In Bankruptcy When Service Prepares Returns," Tax Adviser, December, 2003 (with Roy Weatherwax).
• "Prior closing Agreement Subject to Innocent Spouse Provisions," Tax Adviser, October, 2003 (with Clayton Sager).
• "Investment Advice Fees of Estates and Trusts Subject to 2% Floor," CPA Journal, September, 2003 (with Clayton Sager).
• "Tax Court Can Interpret Bankruptcy Discharge Order," Tax Adviser, June, 2003.
• "Eighth Circuit Reverses Tax court on Burden of Proof," Tax Adviser, April, 2003 (with Roy Weatherwax).

2002

• "Individual Income Tax Underpayment/Interest is Nondeductible," Tax Adviser, December, 2002.
• "Tax Court Denies Jurisdiction on Underlying Tax Liability Considered at Appeals Hearing," Tax Adviser, October, 2002.
• "Gift of an Ownership Interest in a Business Not Eligible for the Annual Exclusion," Tax Adviser, August, 2002.
• "Tax Court Expands Sec.1033's Scope," Tax Adviser, June, 2002 (with Roy Weatherwax).
• "TC Decides Sec.6330's Jurisdiction," Tax Adviser, May, 2002 (with Clayton Sager).

2001

• "Ninth Circuit Allows Allocation of Basis to Expected Property Rights," Tax Adviser, December, 2001 (with Clayton Sager).
• "Sec.7491(c)'s Burden of Production Requirement for Penalties," Tax Adviser, October, 2001.
• "Reach of Sec.1041 Nonrecognition Provisions Expanded," Tax Adviser, August, 2001.
• "Tax Court Rejects Modification of Sec.179 Election," Tax Adviser, August, 2001 (with Roy Weatherwax).
• "Taxpayers Win In Supreme Court Ruling On Excluded Discharge Of Indebtedness," CPA Journal, July, 2001.
• "TC Ruling on Six-Year SOL," Tax Adviser, May, 2001 (with Clayton Sager).

2000

• "Divided Tax Court Includes Attorney's Contingent Fee in Client Income," Tax Adviser, December, 2000 (with Clayton Sager).
• "Tax Court Follows Sec.2032(d)(2) Time Limit For Electing AVD," Tax Adviser, December, 2000.
• "IRA Distribution Funded by Community Property Was Taxable Solely to Participant," Tax Adviser, August, 2000 (with Roy Weatherwax and Clayton Sager).
• "Tax Court Applies Sec.1041 Nonrecognition Provisions To Stock Redemption," Tax Adviser, June, 2000.
• "Seventh Circuit Adopts New Test For Reasonable Compensation," CPA Journal, June, 2000.
• "Fifth Circuit Values Estate Tax Claim on Date of Death," Tax Adviser, May, 2000.
• "Tax Court Denies Annual Exclusion For Reciprocal Gifts," CPA Journal, February, 2000 (with Clayton Sager).

1999

• "Eighth Circuit Allows Exemption to GST Tax," Tax Adviser, December, 1999.
• "Legal Costs to Recover Punitive Damages Are A Deductible Business Expense," CPA Journal, October, 1999 (with Clayton Sager).
• "Cash Payments to Former Spouse Not Alimony," Tax Adviser, October, 1999.
• "Tax Court Bases Premium for Minority Interest on Percentage of Company Value," Tax Adviser, August, 1999 (with Roy Weatherwax).
• "Unmarried Couple's Property Settlement Tax-Free To Recipient," CPA Journal, June, 1999.
• "QTIP and Non-QTIP Asset Aggregation For Estate Tax Valuation Purposes Rejected," Tax Adviser, June, 1999 (with Clayton Sager).
• "Sale Of Development Easement," Tax Adviser, May, 1999.
• "Tax Court Imposes Early Distribution Penalty Due To Modifications Made After Age 59 ?," CPA Journal, February, 1999 (with Roy Weatherwax).

1998

• "Checks for Noncharitable Gifts Paid After Decedent's Death Are Includable in Gross Estate," Tax Adviser, December, 1998.
• "Second Circuit Rejects Tax Court's Analysis of Reasonable Compensation," Tax Adviser, October, 1998.
• "Tax Court Ruling On Penalty Calculations Favors IRS," CPA Journal, September, 1998 (with Clayton Sager).
• "Cash Distributions Require Cash Contributions For Qualified Plan and IRA Rollover Exclusions," CPA Journal, August, 1998 (with Roy Weatherwax).
• "T C Denies Sec.83 Property Compensation Deduction," Tax Adviser, August, 1998 (with Clayton Sager).
• "Purchase of QTIP Remainder Interest for FMV Is a Gift," Tax Adviser, June, 1998 (with Clayton Sager).
• "Tax Court Rules That QTIP Cannot Escape Taxation in Both Spouses' Estates," Tax Adviser, May, 1998 (with Clayton Sager).
• "Tax Court Rules Appraisal Required For FMV Charitable Contribution Deductions," CPA Journal, May, 1998 (with Professors Weatherwax and Arora).
• "Fifth Circuit Rules Disclaimer Is Qualified," Tax Adviser, April, 1998 (with Alka Arora).
• "Tax Court Rules That Zero Interest Loans Are Taxable Interest Income," CPA Journal, April, 1998 (with Alka Arora).

1997

• "Sec. 1341(a) Income Tax Benefit Is Includable in the Gross Estate," Tax Adviser, October, 1997 (with Clayton Sager).
• "Employer's Losses On Sale Of Employees' Residences Are Deductible," CPA Journal, September, 1997 (with Professor Weatherwax).
• "Ninth Circuit Rejects SOL Exception," Tax Adviser, August, 1997 (with Clayton Sager).
• "Excess IRA Contribution Increasing Taxpayer's Basis," Tax Adviser, June, 1997.
• "IRA Garnished for Child Support Subject to Tax Plus Penalty," Tax Adviser, May, 1997, (with Roy Weatherwax).
• "Third Circuit Allows Exclusion of Asset from Gross Estate Where Only Remainder Interest Had Been Sold," Tax Adviser, April, 1997.
• "Interest Expense Of Materially Participating Purchaser Of C Corp Stock Is Investment Interest," CPA Journal, April, 1997 (with Clayton Sager).

1996

• "Tax Court Rules On Unreimbursed Travel Expenses Of Donating Services To Charity," CPA Journal, November, 1996 (with Clayton Sager).
• "Tax Court Allows Employee Deduction For Home Computer," CPA Journal, October, 1996 (with Clayton Sager).
• "Tax Court Denies C Corporation Sec. 104(a)(2) Personal Injury Exclusion," Tax Adviser, October,1996 (with Clayton Sager).
• "Tax Court Rules Certain Employer Provided Meals Fully Deductible," Tax Adviser, October, 1996.
• "Tax Court Rules Taxpayer's Depression Not Disability For Early Withdrawal Penalty," CPA Journal, August, 1996 (with Roy Weatherwax).
• "Tax Court Rules Banking Power Of Attorney Does Not Authorize Gifts," CPA Journal, July, 1996.
• "6th Circuit Allows Rental Losses Under Sec.280A," Tax Adviser, June, 1996.
• "Eleventh Circuit Directs Tax Court Develop Test For Substantial Understatement Penalty," Tax Adviser, May, 1996 (with Clayton Sager and Roy Weatherwax).
• "Ninth Circuit Disallows Keogh Deduction Based on S Income," Tax Adviser, April, 1996 (with Clayton Sager).
• "Tax Court Values Four-Day-Old Bread For Charitable Contribution Purposes," CPA Journal, April, 1996 (with Clayton Sager).
• "Tax Court Allows Bad Debt Deduction On Family Loans Without Written Note," CPA Journal, March, 1996 (with Roy Weatherwax).
• "Second Circuit Remands Tax Court Opinion Denying Losses To Retail Store," CPA Journal, January, 1996 (with Clayton Sager).

1995

• "Supreme Court Denies Exclusion For Are Discrimination Damages," Tax Adviser, October, 1995.
• "10th Circuit Reverses Tax Court On IRS Failure To Waive Penalty," Tax Adviser, August, 1995.
• "Tax Court Rules Disclaimer Not Qualified Where Consideration Implied," CPA Journal, July, 1995 (with Roy Weatherwax).
• "Taxpayers Retaining Use Of Residence Denied Exclusion Of Gain On Sale," CPA Journal, June, 1995 (with Clayton Sager).
• "Tax Court Restricts S Corporation Shareholder's Basis For Loss Deductions," Tax Adviser, May, 1995 (with Clayton Sager).
• "Unilateral Lie Detector Results Found Inadmissible," CPA Journal, April, 1995 (with Clayton Sager).
• "Tax Court Denies Marital Deduction On Post-Death Appreciation Of Assets," CPA Journal, March, 1995 (with Roy Weatherwax).
• "Taxpayer Liable For Ex-Wife's Share Of Gain On Sale Of Residence," CPA Journal, January, 1995 (with Clayton Sager).

Service

Service on University Committees

• Kemper Scholars Committee, 1990 - 1995

Departmental Service

• Merit committee member, 2003-present
• Grade Appeals Committee, Chair, 2001-present
• Introduction to Financial Accounting Textbook Selection, Chairperson, 1993 and 1996
• Beta Alpha Psi Scholarship - 1990-1995

Awards & Honors

• College of Business Outstanding Research Award, 1989 and 1990