• Referred Articles
• Books

RESEARCH AND PUBLICATIONS (REFEREED ARTICLES)

"Brand New World of S Corporation Reorganizations," Tax Adviser, March 1998.

"S Corporation Current Developments," Tax Adviser, October 1997.

"Small Business Job Protection Act of 1996 Gives High Tech Companies a Mixed Bag," High Tech Industry Journal, Nov./ Dec. 1996

"S Corporation Current Developments," Tax Adviser, October 1996

"Interest Paid by an Individual on a Business Tax Deficiency: Can it be Deducted?" Tax Adviser, with Hughlene Burton, July 1996.

"S Corporation Current Developments," Tax Adviser, with Hughlene Burton, October 1995.

"A Report on Reforming the Alternative Minimum Tax System," Journal of American Tax Policy, Spring 1995.

"S Corporation Current Developments," Tax Adviser with Hughlene Burton, October 1994.

"Alternative Minimum Tax Current Developments," Tax Adviser, with Barry Slivinsky, June 1994.

"Analyzing Individual Cash Flow," Banker Magazine, with Elizabeth Grace and Alan Legon,

May/June 1994.

"S Corporation Current Developments," Tax Adviser, October 1993.

"Tax Law Complexity: The Impact of Style," Journal of Business Communication, co-authors Bruce Koch and Bobbie Martindale, 1992.

S Corporation Current Development," Tax Adviser, with Annette Nellen, November 1992.

"Section 1374 and the S Corporation Partner," Journal of S Corporation Taxation, with Annette Bomyea Nellen, Fall 1992

"Adjusted Current Earnings (ACE): The Final Regulations," Tax Adviser, June 1991.

"Analyzing a Call for Subchapter S Simplification," S Corporations: The Journal of Tax, Legal, and Business Strategies, co-author Annette Bomyea Nellen, Spring 1991.

"New Calculation of Corporate AMT Increases its Complexity as Well as its Impact," Journal of Small Business Taxation, Mar./April 1990.

"Tax Based Expert System: Identifying Opportunities and Pitfalls," Advances in Taxation, with Daniel O'Leary, 1990 edition.

"A Template for Determining a Corporation's PHC Status," Computers in Accounting, with Frank Daroca, October 1989.

"Private Banking Cash Flow: Building a Model," Private Banking, with Elizabeth Jenkins, Spring 1989.

"S Corporations: Questions TAMRA 88 Did and Did Not Answer," S Corporations: The Journal of Tax, Legal and Business Strategies, Winter 1988/89.

"Policy Judgment of Taxpayers: An Analysis of Criteria Employed," Advances in Taxation, co-authors Valerie Milliron and Paul Watkins, Spring 1989.

"Corporate Alternative Minimum Tax: Book/Tax Adjustment," Matthew Bender's Major Tax Planning, the 40th USC Tax Institute, with Gregory Hickey, Fall 1988.

"A Framework for Taxation-Based Computer Decision Systems," Expert Systems Review, with Daniel O'Leary, Spring 1988.

"The Security Market Impact of a Tax Law Change: Possessions Corporations Revisions," The Journal of the American Taxation Association, with James Manegold, Spring 1988.

"Impact of Tax Law Complexity on Professionals," The Journal of the American Taxation Association, with Bruce S. Koch, Fall 1987.

"Accounting for Deferred Income Taxes: Preparers' Responses to Policy Proposals," Advances in Accounting, co-authors James Manegold and Alan Cherry, Volume 5, 1987.

"Corporate Takeovers: Is the IRS a Black or White Knight?" New Management, with Thomas Boyle, Fall 1987.

"Individual Tax Planning Software: A Critical Analysis," The Journal of the American Taxation Association, with Blake Pintar, Spring 1987.

"An Alternative Approach to Estate Tax Freeze Recapitalization," The Practical Accountant, co-authors Jack Barcal and Joseph Sliskovich, February 1987.

"Condominium Conversions: Tax Planning for Producing Capital Gains," Commercial Investment Journal, with John O'Connor, Summer 1986.

"Tax Classification of Trusts: The Howard Case and Other Current Developments," Loyola of Los Angeles Law Review, with Joseph Sliskovich, May 1986.

"New Tax Strategy for Deferring of Eliminating the Corporate Minimum Tax Liability," International Tax Journal, co-authors Philip McGovern and Gregory Benz, Fall 1986.

"Measuring Conceptual Complexity: A Content Analytical Model Using the Federal Income Tax Laws," Written Communications, with J. Douglas Andrews, April 1986.

"Small Business Income Tax Incentives in the U.S. and Other Industrial Nations," International Tax Journal, with William Greene, Summer 1985.

"Treating the Merger as a Taxable versus Tax-Free Combination," Healthcare Financial Management, with Steven Finkler, April 1985.

"Everyone Wants a Home: An After Tax Analysis of Creative Financing," Southwest Journal of Business and Economics, with Paul Kushel, Winter 1983-1984 

"The Effect of Federal Income Tax Law Reading Complexity on Students' Task Performance," Issues in Accounting Education, with Bruce S. Koch, 1984.

"Readability and the Adult Reader," Teaching English in the Two-Year College - Readability Issue, co- authors Doug Andrews and Bruce S. Koch, Winter 1984.

"New Tax Laws Impact on Corporate Financial Reporting," Journal of Accounting, Auditing, and Finance, Fall 1983.

"Readability Is in the Mind of the Reader," Journal of Business Communication, with Bruce S. Koch, Fall 1983.

"Capital Gains Provisions: Changed by the Tax Act of 1981, But No Less Complex," Journal of Accounting, Auditing, and Finance, Winter 1983.

BOOKS

Tax Point: CDROM Text, Author of 3 Chapters on AMT, Corporate/Shareholder Transactions and Tax Deferred Exchanges, Southwestern Publishing, 1997.

Complete Guide to Alternative Minimum Tax: 1996-1997.

Research Institute of America's Alternative Minimum Tax, 1987-1993 (Annual Edition).

"Tax Based Expert Systems, A First Principles Approach," Chapter in Expert Systems in Finance, 1991, North Holland.

Living in the AMT Shadow: How Individuals Can Cope, August 1987, Prentice-Hall Information Services.

Everything You Wanted to Know About Tax Shelters But Were Afraid to Ask, Second Edition, co- author Lee J. Seidler, July 1985, John Wiley & Sons.

"How to Stretch Your Tax Dollars by Generating Long-Term Capital Gains," March 1983, Prentice- Hall Tax Ideas.