Education

PhD, Business Administration/Accounting, University of Wisconsin-Madison, Dec. 1974
BBA, Accounting and Finance, University of Wisconsin-Madison, Jan. 1971

Professional Certifications

CPA, October, 1975

Employment History

Department Chair, Accounting UW-Whitewater 1979-2001
Full Professor UW-Whitewater 1984-Present
Associate Professor UW-Whitewater 1980-1984
Assistant Professor UW-Whitewater 1976-1980
Assistant Professorship University of Tennessee 1975-1976
Lecturer University of Wisconsin-Madison 1972-1974
Teaching Assistant University of Wisconsin-Madison 1971-1972
Accountant State of Wisconsin 1966-1968
Accountant Hammersley Stone Company 1965-1966

Teaching Experience

ACCOUNT 341/541 (Intermediate Accounting I)
ACCOUNT 456 (Cost Management II)
ACCOUNT 461 (Advanced Accounting)
ACCOUNT 498 (Independent Studies)
ACCOUNT 752 (Advanced Financial Accounting)
ACCOUNT 789 (Reading/Research in Accounting)
ACCOUNT 798 (Individual Studies)

Research

2007

• "Collection Due Process Hearing Regs. Upheld," Tax Adviser, November, 2007 (with P. Barton).

2005

• "Tax Court Offers Clarification on IRC Section 6330 Appeals Hearing," CPA Journal, October, 2005 (with C. Sager and P. Barton).
• "Stock Options and the AMT: Tax Court Says 'No Hardship'," Tax Adviser, August, 2005 (with P. Barton).

2003

• "Tax Debt Not Discharged In Bankruptcy When Service Prepares Returns," Tax Adviser, December, 2003 (with P. Barton).
• "Eighth Circuit Reverses Tax Court on Burden of Proof," Tax Adviser, April, 2003 (with P. Barton).

2002

• "Tax Court Expands Sec. 1033's Scope," Tax Adviser, June, 2002 (with P. Barton).

2001

• "Tax Court Rejects Modification of Sec. 179 Election," Tax Advisor, August, 2001 (with P. Barton).

2000

• "IRA Distribution Funded by Community Property Was Taxable Solely to Participant," Tax Adviser, August, 2000 (with P. Barton and C. Sager).

1999

• "Tax Court Bases Premium for Minority Interest on Percentage of Company Value," Tax Adviser, August, 1999 (with P. Barton).
• "Tax Court Imposes Early Distribution Penalty Due To Modifications Made After Age 59 ?," CPA Journal, February, 1999 (with P. Barton).

1998

• "Cash Distributions Require Cash Contributions For Qualified Plan and IRA Rollover Exclusions," CPA Journal, August, 1998 (with P. Barton).
• "Tax Court Rules Appraisal Required For FMV Charitable Contribution Deductions," CPA Journal, May, 1998 (with P. Barton and A. Arora).

1997

• "Employer's Losses On Sale Of Employees' Residences Are Deductible," CPA Journal, September, 1997 (with P. Barton).
• "IRA Garnished for Child Support Subject to Tax Plus Penalty," Tax Adviser, May, 1997, (with P. Barton).

1996

• "Eleventh Circuit Directs Tax Court Develop Test For Substantial Understatement Penalty," Tax Adviser, May, 1996 (with P. Barton and C. Sager).
• "Tax Court Rules Taxpayer's Depression Not Disability For Early Withdrawal Penalty," CPA Journal, August, 1996 (with P. Barton).
• "Tax Court Allows Bad Debt Deduction On Family Loans Without Written Note," CPA Journal, March, 1996, (with P. Barton)

1995

• "Tax Court Rules Disclaimer Not Qualified Where Consideration Implied," CPA Journal, July, 1995, (with P. Barton)
• "Tax Court Denies Marital Deduction on Post-Death Appreciation of Assets," CPA Journal, March, 1995, (with P. Barton)

1994

• "REV. Ruling 93-88 Expands Exclusion for Employee Discrimination Damages," Tax Advisor, May, 1994, (with P. Barton)
• "Gifts Through Stock Broker Are Included in Donors Gross Estate," Tax Advisor, April, 1994, (with P. Barton)

1993

• "Tax Court Allows Annual Gift Exclusion," CPA Journal, September, 1993, (with P. Barton)
• "Tax Court Denies Exclusion for Interest on Personal Injury Damages," CPA Journal, August, 1993, (with P. Barton)
• "Substantiation Requirements for Non-Cash Charitable Contributions," CPA Journal, July, 1993, (with P. Barton)

1991

• "More Courts Say Back Pay Awards Can be Excluded," Taxation for Lawyers, July/August, 1991, (with P. Barton)
• "More Courts Say Back Pay for Bias Can be Excluded," Taxation for Accountants, June, 1991, (with P. Barton)

1989

• "Five Year Accounting Programs," Southern Chapter, WICPA Newsletter, Fall, 1989

1984

• "The Evolution of Schools of Accountancy," presented at and published in the Proceedings of the Midwest American Accounting Association Annual Meeting, March, 1984, and the Proceedings of the Mid-Atlantic American Accounting Association Annual Meeting, April, 1984, (with R. Bloom & A. Debessay)

1980

• "Governmental Accounting and Compliance by the State of Wisconsin," a report for the State of Wisconsin, Department of Budget and the State Accounting System Advisory Committee, 1980

197

9

"The CMA Certification, Preparation for the Exam, and Recent Acceptance," a presentation to the Milwaukee chapter, National Association of Accountants, October, 1979

"The New 'Professional' Accounting Education," Wisconsin CPA, March, 1979

1977

• "Application of Quantitative Methods to Accounting Problems," a presentation to the Waukesha Chapter, National Association of Accountants, November, 1977

Service

Professional Service:

• WICPA Leadership Committee, 1993 - 1999
• Southern Chapter, WICPA Board of Directors, 1988 - 1996
• WICPA Careers Committee, 1986 - 2002
• Southern Chapter, WICPA Careers Committee, 1984 - 2002
• WICPA Nominating Committee, 1994
• Southern Chapter, WICPA President, 1993
• Southern Chapter, WICPA, President-Elect, 1992
• Southern Chapter, WICPA, Secretary, 1991
• Southern Chapter, WICPA, Treasurer, 1990
• WICPA President-Elect Tour, 1987-1988
• AAA, Wisconsin Alumni Annual Meeting Chairman, 1980-1987
• Southern Chapter, WICPA Public Interest Committee, 1980 - 1984
• State of Wisconsin, State Accounting System Advisory Committee, 1980 - 1982
• AAA, Membership Committee - Wisconsin, 1980 - 1981
• Southern Chapter, WICPA CPA's in Industry, Government & Commerce Committee, 1978-1979

Service on University Committees:

• University Calendar Committee, 1993 - Present
• University Graduate Council, 1977 - 2001
• University Summer School Advisory Committee, 1994
• University Faculty Senate, 1979 - 1981
• University Faculty Budget Committee, 1977 - 1979
• University Information Service Search and Screen Committee, 1978

Service on College Committees:

• College of Business and Economics Young Professor Committee, 2002-2005
• College of Business and Economics Salary Committee Chair, 2001-Present
• College of Business and Economics Summer School Committee, 1993-1998
• College of Business and Economics Administrative Council, 1979-2001
• College of Business and Economics Grad Studies Committee, 1977 - 2000
• College of Business and Economics Research Objectives Committee, 1990
• College of Business and Economics Off-Campus Computer Committee, 1978

Departmental Service:

• BAP Faculty Vice President, 1992 and 2002 - Present

Awards & Honors:

• College of Business & Economics Teacher of the Year (1990)
• WICPA "Lifetime Achievement in Accounting Education" (1998)