About the Author
William H. Hoffman, Jr., earned B.A. and J.D. degrees from the University of Michigan and M.B.A. and Ph.D. degrees from The University of Texas. He is a licensed CPA and attorney in Texas. His teaching experience includes: The University of Texas (1957-1961), Louisiana State University (1961-1967), and the University of Houston (1967-1999). Professor Hoffman has addressed many tax institutes and conferences and has published extensively in academic and professional journals. His articles appear in The Journal of Taxation, The Tax Adviser, Taxes--TheTax Magazine, The Journal of Accountancy, The Accounting Review, and Taxation for Accountants.
James E. Smith is the John S. Quinn Professor of Accounting at the College of William and Mary. He has been a member of the Accounting Faculty for over thirty years. He received his Ph.D. degree from the University of Arizona. Professor Smith has served as a discussion leader for Continuing Professional Education programs for the AICPA, Federal Tax Workshops, and various state CPA societies. He has conducted programs in over 40 states for approximately 25,000 CPAs. He has been the recipient of the AICPAs Outstanding Discussion Leader Award and the American Taxation Association / Arthur Andersen Teaching Innovation Award. Other awards received by him include the Virginia Society of CPAs Outstanding Accounting Educator Award and the James Madison Universitys Outstanding Accounting Educator Award. He was the President of the Administrators of Accounting Programs Group (AAPG) in 1991-1992. He was the faculty adviser for the William and Mary teams that received first place in the Arthur Andersen Tax Challenge in 1994, 1995, 1997, 2000, and 2001 and in the Deloitte & Touche Tax Case Study Competition in 2002.
Eugene Willis is the Arthur Andersen Alumni Professor of Accountancy at the University of Illinois, Urbana-Champaign. He joined the Illinois faculty in 1975 after receiving his Ph.D. from the University of Cincinnati. He has published articles in leading academic and professional journals, including The Accounting Review, The Journal of the American Taxation Association, The Journal of Accountancy, and The Journal of Taxation.Professor Willis is co-director of the National Tax Education Program, a continuing education program co-sponsored by the American Institute of CPAs and the University of Illinois.