Meet the Authors

John O. Everett


John O. Everett
Virginia Commonwealth University


John O. Everett, CPA, Ph.D., is a Professor of Accounting at Virginia Commonwealth University in Richmond, VA. John's teaching specialty is federal taxation. He received his BS and MS degrees from the University of Southern Mississippi and his Ph.D. from Oklahoma State University.

John has authored or co-authored numerous articles in academic and professional journals and has presented a number of papers at national and regional conferences. He is the co-author of several previous textbooks, including Income Tax Fundamentals, The HBJ Federal Tax Course, and Tax Planning with the Microcomputer. John has had several research projects funded by grants from KPMG Peat Marwick, the National Center for Automated Information Research, and the Southern Business Administration Association. He is the Associate Editor for Taxation for the Journal of Accounting Education and has served as an associate editor and reviewer for the Journal of the American Taxation Association. John is the Editor of Tax Planning for Educators, a monograph published by the American Accounting Association. He has served as a speaker and instructor for numerous professional education programs, including the national training courses of several firms. John also has previous experience with the Internal Revenue Service.

John is active in several national organizations. He is a former President of the American Taxation Association and continues to serve on several committees. He is a member of the American Accounting Association and has served on its governing Council. John is also a member of the American Institute of Certified Public Accountants and currently serves on their Model Tax Curriculum Task Force. He received the Distinguished Professor Award (1989) and the Distinguished Achievement in Research Award (1986) from the VCU School of Business.

John is married to Rita P. Hull, who is also a Professor of Accounting at Virginia Commonwealth University. They have two sons, Mark and Marshall. John's hobbies are tennis and jogging--both performed at a very slow pace!
Cherie J. O'Neil

Cherie J. O'Neil
Colorado State University



Professor Cherie J. O'Neil, CPA, Ph.D., is the Chair of the Department of Accounting at Colorado State University (CSU) in Fort Collins, Colorado. Prior to joining CSU, she was the first Quinn Professor of Taxation at the University of South Florida in Tampa, Florida. She began her career in education at Virginia Tech in Blacksburg, Va. and was the first woman promoted to Professor in the Pamplin College of Business. Cherie is a graduate of the University of Colorado, where she earned her Bachelor's, Master's, and Doctorate degrees. She is a member of the American Taxation Association and the American Institute of CPAs.


Contributing Authors

Diane Green


Diane Green
Certified Public Accountant


Diane Green, CPA, is a tax practitioner in Blacksburg, Virginia. She earned an undergraduate degree in English from Cornell University and a Master's in Accountancy from Virginia Polytechnic Institute (VPI) and State University (SU). She has worked as an editor, teacher, and newspaper reporter and believes that good communication is crucial to working with small business clients.

Diane has presented seminars in tax planning at VPI, SU, the National Association of Women Business Owners, and the Small Business Administration. She co-authored Tax Planning for Home and Education with Cherie O'Neil and appeared as a guest expert in the 1992 Tax Planning for Individuals Videocourse with Sid Kess. Currently, Diane is a contributor to Warren, Gorham & Lamont's Tax Journal Digest.

Diane's hobbies are canoeing and hiking in the beautiful mountains of southwest Virginia. Her mathematician husband and two grown children (one an artist, the other an environmental planner) share her enthusiasm for the outdoors but not for Federal taxation.
Stewart S. Karlinsky

Stewart S. Karlinsky
San Jose State University



Stewart S. Karlinsky, CPA, Ph.D., is the Public Accounting Consortium Professor of Taxation and the Director of Graduate Tax Programs at San Jose State University. He is also the Director of the SJSU/TEI-sponsored High Technology Tax Institute. He received his MBA and Ph.D. from New York University.

Stu teaches, writes, and speaks in the areas of corporate, individual, real estate, and closely held business tax; alternative minimum tax; S corporations; and tax policy. He has lectured extensively to various professional accounting organizations, accounting firms, and commercial and investment bankers. He also has been an expert witness for both the prosecution and the defense and has testified before Congress on AMT.

Stu has published numerous articles in both professional and academic journals, including Tax Adviser, American Journal of Tax Policy, and The Journal of the American Taxation Association. He is the Editor-in-Chief of Warren, Gorham, & Lamont's High Tech Industry: Tax, Law, and Business Planning. He is also on the editorial board of The Journal of the American Taxation Association and Advances in Taxation. Stu has been cited in the New York Times, Wall Street Journal, Business Week, and Bear Stearns Accounting Issues. He has been interviewed on both radio and television. Stu is the author of The Complete Guide to Alternative Minimum Tax: 1996-7.

In his spare time, Stu enjoys traveling, scuba diving, and watching and playing tennis.
James Hamill

James Hamill
The University of New Mexico



James Hamill, CPA, Ph.D., received a BS in Accounting from the University of Delaware, an MS in Accounting from the University of Arizona, and a Ph.D. from Arizona State University. He has worked for two international accounting firms, in Philadelphia and Phoenix, respectively. Currently, Jim teaches undergraduate and graduate tax courses at The University of New Mexico, including partnership tax, real estate tax, and taxation of closely held corporations. He also teaches many seminars for CPAs across the country. Jim has written nine continuing education courses for CPAs and has published many articles in professional tax journals.

Jim and his wife Jane have three daughters: Emily, Katie, and Allyson. He enjoys playing softball and other sports, and coaches youth soccer.
Thomas C. Omer

Thomas C. Omer
University of Illinois at Chicago



Thomas C. Omer is an Associate Professor of Accounting at the University of Illinois at Chicago. He has taught a variety of tax courses at the undergraduate, Masters, and Ph.D. levels.

Tom has been a member of the American Taxation Association since 1986. He currently serves on the editorial board of the Journal of the American Taxation Association and is a member of the publications committee for the American Taxation Association. Tom was the first Webmaster for the American Taxation Association Home Page and also maintains Tax World, his own internationally known tax resource on the World Wide Web.

Tom has published articles in the Journal of the American Taxation Association, the Journal of Accounting Research, Organizational Behavior and Human Decision Processes, and the Journal of Accounting, Auditing and Finance.

Roxanne M. Spindle
Virginia Commonwealth University



Roxanne M. Spindle, Ph.D., CPA, is an Associate Professor of Accounting at Virginia Commonwealth University. Roxanne received a master's in taxation at the University of Denver in 1981 and her doctorate at Colorado University in 1991. As a CPA, she worked extensively with high net-worth individuals and partnerships. She has published articles on taxation in Accounting Horizons, Advances in Taxation, The CPA Journal, the Journal of Accountancy, the Journal of State Taxation, and Taxation for Accountants. In VCU's Master's of Taxation Program, she teaches courses in flow-through entities and state and local taxation. She is a member of both the American Tax Association and the National Tax Association.

Jerrold J. Stern

Jerrold J. Stern
Indiana University



Jerrold J. Stern, Ph.D., is a Professor of Accounting at the Indiana University (IU) Kelley School of Business. He received his BS degree (1976) from Northeastern University and his MBA (1977) and Ph.D. degrees (1979) from Texas A&M University. Professor Stern has taught a wide variety of tax courses at the undergraduate, masters, and doctoral levels at IU since 1979. He has received awards for in-class instruction, teaching innovation, and doctoral student mentoring.

In addition to his role in the South-Western TaxPoint project, he has had a number of authoring experiences. He is author of an integrated text/software package consisting of Tax Concepts and Analysis (text) and TaxTools (software)--partially funded by a grant from the National Center for Automated Information Research (NCAIR). The package provides a modular approach for teaching key concepts from the Scholes/Wolfson Tax Planning Framework, related planning techniques, and other contemporary tax concepts. Both the software and text material are now included in TaxPoint. He is the author of the depreciation chapter in the Richard D. Irwin tax text series. From 1989-1992, he was editor of Advances in Taxation, a research annual published by JAI Press, Inc. During the 1980s, he wrote TaxComp--A Computerized Learning Aid for Tax Instruction, which was the first academic stand-alone tax workbook/diskette package. The fifth and final edition of these Lotus-based materials was published by Irwin in 1990.

Professor Stern has published articles on tax policy and tax planning in such journals as the Journal of the American Taxation Association, National Tax Journal, Land Economics, Management Accounting, Public Finance Quarterly, Real Estate Review, the Review of Taxation of Individuals, Tax Advisor, Taxes, and Trusts and Estates.

He has been a Civil War re-enactor and a scuba diver (but on separate occasions). Most of all, he enjoys spending time with his wife and daughters, Robyn (age 7) and Lauren (age 9). He also likes avoiding yard work.
Kathleen E. Sinning

Kathleen E. Sinning
Western Michigan University



Kathleen E. Sinning is a Professor of Accountancy at Western Michigan University. She is currently the Editor of the Journal of International Accounting, Auditing, and Taxation and was chairperson of the International Accounting Section of the American Accounting Association for 1992-1993. Kathy has been a member of the American Taxation Association since 1980 and has served on many ATA committees. She has published numerous articles that have appeared in journals such as the Accounting Review; Accounting, Organizations, and Society; the Journal of Accounting Education; the International Journal of Accounting; and the Practical Accountant, among others. She has taught Introductory Taxation, Advanced Tax Topics, and Tax Research and Planning.
Ronald R. Tidd

Ronald R. Tidd, Ph.D., CPA
Michigan Technological University



Professor Ronald R. Tidd, Ph.D., is an Assistant Professor of Accounting in the School of Business and Economics at Michigan Technological University (MTU). He left public accounting after two years in audit and five years in tax (most with KPMG Peat Marwick) to pursue his Ph.D. from the University of Minnesota, which was granted in 1992. He joined the faculty in the School of Business and Economics at MTU in 1997, after serving six years in the School of Management at Syracuse University.

Ron has a passionate interest in computer technology, which provides the unifying theme for his academic career. He is currently a member of the Computer Resource Committee at the School of Business and the outgoing Chair of the American Taxation Association's (ATA) Computer Resource Committee (in his fourth year of service). He frequently contributes review articles to the Journal of the American Taxation Association about the software he uses in his academic and personal activities.

Ron has presented his research on the political environment of US tax policy to the North American Tax Policy Conference (1995) and the American Accounting Association (AAA) Northeast Regional Meeting (1996). His research into theory-based and technology-driven learning tools has been presented in several conferences, including those of the International Business School Computing Association (1993 and 1994), the World Case Method Research and Application (1994), and the American Taxation Association Midyear Conference (1995 and 1997).

Currently he is investigating how to effectively and efficiently use the Web as a learning tool in accounting education, and how Web-based commerce will affect the evolution of interjurisdictional tax systems and societies. His efforts with respect to the former have been presented at ATA Mid-Year Meetings (1997) and the AICPA National Tax Symposium (1996 and 1998).

In addition to teaching undergraduate courses in taxation, managerial accounting, and information systems, Ron has taught introductory accounting at the East China University of Technology in Shanghai, China, and the Syracuse University freshman management course. He has also serves as faculty advisor to the Volunteer Income Tax Assistance Program. As a result of his efforts with students, undergraduate Management students at Syracuse University selected him as the Beta Gamma Sigma Faculty Member of the Year for 1995/1996.
D. Michael Vaughan

D. Michael Vaughan
Colorado State University



D. Michael Vaughan, Ph.D., is a Professor of Accounting and Taxation at Colorado State University (CSU) in Fort Collins, Colorado. He teaches tax courses in the undergraduate Accounting program and graduate Tax program. He is Director of Graduate Studies in Taxation and served as Director of the CSU Income Tax Institute from 1985-1994.

Michael received his Ph.D. from Texas Tech University. He was previously employed by KPMG Peat Marwick. He has co-authored a textbook in the area of tax research and has published several tax articles. Michael has written and taught numerous tax training courses and has conducted seminars in taxation for various accounting firms, several state societies, and the American Institute of Certified Public Accountants.
Richard P. Weber

Richard P. Weber
Michigan State University



Richard P. Weber, Ph.D., teaches income, estate, and gift taxation at Michigan State University. He formerly taught at The University of Wisconsin-Madison. He also has taught for the firms of Ernst & Young and PriceWaterhouse, as well as for the AICPA. He has been an auditor for Arthur Andersen and has practiced tax with what is now Ernst and Young. He was educated at the University of Michigan, where he earned a BS in Chemical Engineering, an MBA in Finance/Accounting, and a Ph.D. in Accounting.

Dick has authored chapters in two other texts and has published articles in numerous tax and accounting journals, including Taxes-TheTax Magazine, The Tax Adviser, the Journal of the American Taxation Association, the Journal of Taxation, and the Accounting Review. When he is not working, Dick enjoys participating in a number of athletic activities and following the careers of his wife's thoroughbred horses.


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