Education

PhD, Accounting and Finance, University of Iowa, 1981
MBA, Accounting and Finance, University of Wisconsin-Oshkosh, 1973
BBA, Finance, University of Wisconsin-Oshkosh, 1971

Professional Certifications

CMA, June 1984

Employment History

Associate Professor, Accounting, University of Wisconsin-Whitewater, July 1993 - Present
Assistant Professor, Accounting, University of Wisconsin-Whitewater, Aug. 1983 - July 1993
Assistant Professor, Accounting, University of Notre Dame, July 1982 - Aug. 1983
Assistant Professor, Accounting, University of Wyoming, Aug. 1981 - July 1982
Adjunct Professor, Graduate School of Business, University of Dallas, June 1980 - July 1981
Assistant Professor, Accounting, Southern Methodist University, Aug. 1977 - June 1980
Teaching Assistant, Accounting and Finance, University of Iowa, Sep. 1972 - June 1977
Faculty Assistant, Finance, University of Wisconsin - Oshkosh, June 1971 - Aug. 1972
DFW Gamesters Inc., Dallas, Texas, Controller and Chief Accounting Officer, Jan. 1980 - Dec. 1985

Teaching Experience

ACCOUNT 244 (Introduction to Financial Accounting)
ACCOUNT 249 (Introduction to Managerial Accounting)
ACCOUNT 341/541 (Intermediate Accounting I)
ACCOUNT 342 (Cost Management I)
ACCOUNT 343/543 (Intermediate Accounting II)
ACCOUNT 456 (Cost Management II)
ACCOUNT 459 (Special Financial Accounting Topics)
ACCOUNT 461 (Advanced Accounting)
ACCOUNT 463 (Accounting for Nonprofit Organizations)
ACCOUNT 701 (Accounting Foundations)
ACCOUNT 725 (Profit Planning and Control)
ACCOUNT 748 (Financial Statement Analysis)
ACCOUNT 751 (Governmental and Not-for-Profit Accounting)
ACCOUNT 752 (Advanced Financial Accounting)
ACCOUNT 757 (Issues in Financial Accounting)

Research

2005

• "Tax Court Offers Clarification on IRC Section 6330 Appeals Hearing," CPA Journal, October, 2005 (with Peter Barton and Roy Weatherwax).
• "Per Diem Nonmeal Expenses Subject to 50% Limitation," CPA Journal, January, 2005 (with Peter Barton).

2004

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

2003

• "Prior closing Agreement Subject to Innocent Spouse Provisions," Tax Adviser, October, 2003 (with Peter Barton).
• "Investment Advice Fees of Estates and Trusts Subject to 2% Floor" CPA Journal, September, 2003 (with Peter Barton).

2002

• "TC Decides Sec.6330's Jurisdiction," Tax Adviser, May, 2002 (with Peter Barton).

2001

• "Ninth Circuit Allows Allocation of Basis to Expected Property Rights" Tax Adviser, December, 2001 (with Peter Barton).
• "TC Ruling on Six-Year SOL," Tax Adviser, May, 2001 (with Peter Barton).

2000

• "Divided Tax Court Includes Attorney's Contingent Fee in Client Income," Tax Adviser, December, 2000 (with Peter Barton).
• "IRA Distribution Funded by Community Property Was Taxable Solely to Participant" Tax Adviser, August, 2000 (with Peter Barton and Roy Weatherwax).
• "Tax Court Denies Annual Exclusion For Reciprocal Gifts," CPA Journal, February, 2000 (with Peter Barton).

1999

• "Legal Costs to Recover Punitive Damages Are A Deductible Business Expense" CPA Journal, October, 1999 (with Peter Barton).
• "QTIP and Non-QTIP Asset Aggregation For Estate Tax Valuation Purposes Rejected" Tax Adviser, June, 1999 (with Peter Barton).

1998

• "Tax Court Ruling On Penalty Calculations Favors IRS," CPA Journal, September, 1998 (with Peter Barton).
• "T C Denies Sec.83 Property Compensation Deduction," Tax Adviser, August, 1998 (with Peter Barton).
• "Purchase of QTIP Remainder Interest for FMV Is a Gift," Tax Adviser, June, 1998 (with Peter Barton).
• "Tax Court Rules That QTIP Cannot Escape Taxation in Both Spouses' Estates" Tax Adviser, May, 1998 (with Peter Barton).

1997

• "Sec.1341(a) Income Tax Benefit Is Includable in the Gross Estate," Tax Adviser, October, 1997 (with Peter Barton).
• "Ninth Circuit Rejects SOL Exception" Tax Adviser, August, 1997 (with Peter Barton).
• "Interest Expense Of Materially Participating Purchaser Of C Corp Stock Is Investment Interest," CPA Journal, April, 1997 (with Peter Barton).

1996

• "Tax Court Rules On Unreimbursed Travel Expenses Of Donating Services To Charity," CPA Journal, November, 1996 (with Peter Barton).
• "Tax Court Allows Employee Deduction For Home Computer," CPA Journal, October, 1996 (with Peter Barton).
• "Tax Court Denies C Corporation Sec.104(a)(2) Personal Injury Exclusion," Tax Adviser, October,1996 (with Peter Barton).
• "Eleventh Circuit Directs Tax Court Develop Test For Substantial Understatement Penalty," Tax Adviser, May, 1996 (with Peter Barton and Roy Weatherwax).
• "Ninth Circuit Disallows Keogh Deduction Based on S Income," Tax Adviser, April,1996 (with Peter Barton).
• "Tax Court Values Four-Day-Old Bread For Charitable Contribution Purposes," CPA Journal, April,1996 (with Peter Barton).
• "Second Circuit Remands Tax Court Opinion Denying Losses To Retail Store," CPA Journal, January,1996 (with Peter Barton).

1995

• "Taxpayers Retaining Use Of Residence Denied Exclusion Of Gain On Sale," CPA Journal, June, 1995 (with Peter Barton).
• "Tax Court Restricts S Corporation Shareholder's Basis For Loss Deductions," Tax Adviser, May, 1995 (with Peter Barton).
• "Unilateral Lie Detector Results Found Inadmissible," CPA Journal, April, 1995 (with Peter Barton).
• "Taxpayer Liable For Ex-Wife's Share Of Gain On Sale Of Residence," CPA Journal, January, 1995 (with Peter Barton).

1994

• "IRS Will Not Follow Tax Court Ruling On Deductibility Of Transportation Expenses," CPA Journal, October, 1994 (with Peter Barton).
• "Tax Court Assesses $25,000 Penalty For Submission Of False Documents," CPA Journal, September, 1994 (with Peter Barton).
• "Tax Court Denies Nonrecognition Of Gain On Residence Due To Divorce," CPA Journal, September, 1994 (with Peter Barton).
• "Tax Court Specifies Conditions For Accepting Settlement Allocations," Tax Adviser, September, 1994 (with Peter Barton).
• "Tax Court Ignores Taxpayer Allocation Of Damages," CPA Journal, May, 1994 (with Peter Barton).
• "Tax Court Excludes Back Pay Received For Age Discrimination," CPA Journal, March, 1994 (with Peter Barton).
• "Tax Court Allows Deduction for Transportation Expenses between Residence and Work," CPA Journal, March, 1994 (with Peter Barton).
• "N.Y. Court Rules Termination Pay for Agreement Not to Sue Is Taxable," CPA Journal, February, 1994 (with Peter Barton).

1993

• "District Court Rules Wife's Refund Applies to Husband's Past-Due Child Support," Tax Adviser, September, 1993 (with Peter Barton).
• "Payment for Suicide Allegedly Caused by Job Stress Is Excludable," Tax Adviser, June, 1993 (with Peter Barton).
• "District Court Allows Exclusion for $2.5 Million in Punitive Damages," CPA Journal, April, 1993 (with Peter Barton).
• "Supreme Court Denies Home Office Deduction," CPA Journal, April, 1993 (with Peter Barton). (This article was the cover article and a feature article.)
• "Supreme Court Decides Back Pay Taxability," Tax Adviser, March, 1993 (with Peter Barton).

1992

• "Tax Rate Changes In Malpractice Cases," Tax Adviser, May 1992 (with Peter Barton).
• "Back Pay Taxed In Racial Discrimination Case," CPA Journal, April 1992 (with Peter Barton).
• "CPA's Cost Of Staying Physically Fit Not Deductible," CPA Journal, March 1992 (with Peter Barton).
• "Sixth Circuit Excludes Back Pay for Work Done." Co-authored with Peter Barton. Presented at the Midwest Business Administration Association on March 27, 1992, in Chicago.

1991

• "Home Office Deduction Eligibility," Management Accounting, September 1991 (with Peter Barton).
• "Soliman Upheld In 4th Circuit," CPA Journal, August 1991 (with Peter Barton).

Service

Service on College Committees:

• College Research Committee (since inception)

Departmental Service:

• Search & Screen
• MPA Exam committees

Awards & Honors:

• CMA - Earned a Certificate of Distinguished Performance (top 10 overall score), June 1984 exam.