Research Interests

• Corporate taxation
• Estates and gift tax
• Personal financial planning

Selected Publications

• “Financial Planning for Divorced Individuals,” CPA Journal
• “Tax Planning for Health-Related Expenses,” Personal Financial Planning
• “Financing and Structuring the Sale of a Closely-Held Business,” Personal Financial Planning
• “Charitable Remainder Trusts: A Powerful Planning Tool,” Journal of Financial Planning

Teaching & Professional Experience

• Director, Graduate Tax Program, University of Miami
• Senior Manager, Ernst & Young
• Certified Public Accountant (CPA), Ohio
• Regional Vice President, American Accounting Association
• President, American Taxation Association

Degrees

• Case Western Reserve University - Accounting and Management, 1960.
• C.P.A., Ohio, 1962.
• Case Western Reserve University - M.B.A., Finance, Economics, 1963.
• Ohio State University - Ph.D., Accounting, Finance, and Economics, 1966.

Specialties

• Taxation