Texas A&M University-Corpus Christi

PUBLICATIONS

Publications Arranged by Subject Category:

Compensation		Investments/Banking/Estate Planning
Hard Assets		Miscellaneous

E. Compensation

(N. Apostolou, W. M. VanDenburgh), "Illusionary Pension Fund Returns," Tax Notes, April 28, 2003, pp. 565-578.

(with N. Apostolou) "Stock Option Accounting Can Be Materially Misleading," Journal of Forensic Accounting, June 2002, pp. 131-138.

(W.M. VanDenburgh) "Enforce the Exclusive Benefit Provision for Pension Plans," Tax Notes, May 20, 2002, pp. 1256-1261.

(with Apostolou and Kilpatrick) “Retirement Plan Alternatives,” The CPA Journal, July 1986, pp. 48-59.

(with Apostolou and Wiggins), “Tax-Sheltered Plans in Educational and Other Organizations,” CPA Journal, April 1984, pp. 22-31.

(Apostolou) “401(k) and IRAs,” Wealthbuilding, August 1984, pp. 18-23.

Faculty Benefits and Tax Planning, American Accounting Association, Sarasota, 1973.

(W. E. Seago) “Alternatives for Reporting Income from Restricted Stock,” The Tax Executive, Vol. 25 (July 1973), pp. 314-329.

(J. V. Boyles) “Registered Warrants as a Compensatory Tool,” The Tax Executive, Vol. 25 (October 1972), pp. 12-24. Reprinted in Monthly Digest of Tax Articles, Vol. 23 (February 1973), pp. 22-29.

(with N. Apostolou and C. Wiggins) “Planning for the Public Sector,” Financial Planning, January 1984, pp. 88-90.

(S. Grossman) “The End of Qualified Stock Options is Near!” Financial Executive, March 1978, pp. 56-58.

(S. Grossman) “Guidance on Restricted Stock Options,” The Tax Executive, April 1978, pp. 288-294.

(S. Grossman) “Nonqualified Stock Option Treatment,” Taxes -- The Tax Magazine, March 1977, pp. 195-200.

(E.E. Milam) “How to Integrate Deferred Compensation Benefits into a Client’s Estate Plan,” Estate Planning, March 1978, pp. 72-80.

(J. Hasselback) “Choosing a Qualified Pension, Profit-sharing, or Stock Bonus Plan,” Taxation for Accountants, July 1976, pp. 55-60.

(with Apostolou and Wiggins) “Major Changes in Retirement Plan Rules,” National Public Accountants, October 1983, pp. 34-36, 38, 54.

“Non-qualified Compensation Arrangements More Valuable,” Taxation for Accountants, June 1975, pp. 20-23.

F. Investments, Banking, and Estate Planning

(J. Hasselback) “Selecting Annual Accounting Period Has Long-Term Tax Implications,” Taxation for Accountants, July 1977, pp. 58-61.

“The Tax Man Cometh -- But Don't Despair,” Center Digest, Vol. 1, Issue 1, 1984, pp. 1-3.

(J. Hasselback) “Type of Deduction for Bad Debts Depend on Why Loan Was Made,” Taxation for Accountants, June 1977, pp. 372-378.

(J. Hasselback) “Limited Partnerships Are Key to Holding Tax-Shelter Investments,” Taxation for Accountants, August 1976, pp. 122-124.

(with Billings) “Preservation and Tax Benefits,” The Tax Adviser, June 1985, pp. 363-370.

(with Billings) “Attractive Benefits of Historic Preservation,” Tierra Grande, No. 28, pp. 12-15.

(with A. Billings) Preservation and Tax Benefits, 1985 Texas Real Estate Research Center, 17 pp.

(with T. Dickens) “Partnership Tax Treatment for Real Estate Corporations,” Real Estate Review, Summer 1983, pp. 36-39.

(Davis) “Electing Subchapter S Treatment,” The Real Estate Securities-Journal, Winter 1981, pp. 69-77.

(R. Rivers) “The Timing Problem for the Unified Estate and Gift Tax,” Journal of Risk and Insurance, March 1979, pp. 125-138.

(Orbach) “How to Shift the Gift Tax to the Donee,” Trusts & Estates, June 1978, pp. 350-355.

(E.E. Milam) “Personalizing the Estate Planning Process,” Trusts & Estates, January 1977, pp. 2-10, 60-61.

(J. Hasselback) “Substantial Amounts May Be Given Away Without the Donor Incurring a Gift Tax,” Taxation for Accountants, September 1981, pp. 194-198.

(J. Hasselback) “Transfers During Decedent’s Life May Be Includible in Estate,” Taxation for Accountants, October 1981, pp. 262-265.

(Hasselback) “Transfer of Property Can Result in a Gift Tax If Adequate Consideration Is Not Received,” Taxation for Accountants, August 1981, pp. 123-125.

(R. Rivers) “Review of Optimum Marital Deduction Strategy: After 1976 Tax Reform,” Taxes--The Tax Magazine, November 1979, pp. 767-772.

(J. Hasselback) “An Estate Tax Return Involves Choices Concerning Payment and Valuation,” Taxation for Accountants, November 1981, pp. 331-333.

(John Pearson) “Estate Planning for Entrepreneurs,” The Financial Planner, February 1979, pp. 16-20.

(J. Hasselback) “Income Tax Burden of Estate or Trust Shared With Beneficiaries,” Taxation for Accountants, March 1978, pp. 186-188.

(E. Seago) “Proper Planning Shifts Gift Tax to Donee,” Trusts and Estates, Vol. III (May 1972), pp. 358-360.

“Adjusting Gift Programs and Tax Plans in View of the New Gift Tax Climate,” Taxation for Accountants, Vol. 8 (February 1972), pp. 173-174.

“Journey into the Never-Never Land of Incomplete Gifts,” Taxes -- The Tax Magazine, February 1976, pp. 29-33.

“Code Approach to Teaching Trusts and Estates,” Proceedings of the American Accounting Association Southwest Regional Meeting, San Antonio, TX, March 18-19, 1976.

(R. Rivers) “Optimum Timing for Estate Planning,” Proceedings of Southwest Regional Meeting of American Accounting Association, March 23-26, 1977.

“Estate Planning and the Subchapter S Corporation,” Estate Planners Quarterly, (September 1968), pp. 38-45.

(E. Milam) “Minimize Your Estate Tax,” Veterinary Economics, November 1978, pp. 28-29.

G. Hard Assets

“How to Live With The New Tax Law,” Coinage, March 1987, pp. 49-56.

(T. Crumbley) "Invest in Stamps for Profit,” Financial Planning Today, April 1981, pp. 15-20.

“Giving to The American Numismatic Association," The Numismatist, December 1979, pp. 2663-2669; winner of The Heath Literary Award for 1979.

(C. Nixon) "Tax Tips for Qualifying Silver Transactions and Like-kind Exchanges,” Review of Numismatics and the Law, Summer-Fall 1981, pp. 8-11.

“When Does a Pleasurable Hobby Turn Into An Investment For Tax Purposes,” Taxation for Accountants, Vol. 10 (January 1973), pp. 18-24.

(T. Crumbley) “Undiscovered Treasures of Stamp Investing,” The Financial Planner, October 18, pp. 60-61.

(T.L. Crumbley) “A Primer for the Prudent Stamp Investor,” The Financial Planner, March 1980, pp. 42-47.

“Determining Tax Basis for Hobby - Related Investments,” Stamps, August 12, 1978, pp. 366-372; reprinted in Michigan Probate Alert!, March 1979.

“Pension Profits From Rare Coins,” Veterinary Economics, October 1976, pp. 36-39.

“Pension Profits From Rare Coins, Part II,” Veterinary Economics, November 1976, pp. 32-41.

(with T. Crumbley) “Stamps for the Beginning Investor,” National Tax Shelter Digest, October 1982, pp. 27-30.

(with T. Crumbley) “Investor, Dealer, or Collector,” National Tax Shelter Digest, October 1982, pp. 31-32.

(Chapter 14) “Tax Considerations of Collecting - Investing,” Basic Knowledge for the Coin Collector and Investor, Amos Press, 1981, pp. 71-76.

(with T. Crumbley) “Tax Aspects of Old Bottles,” Old Bottle Magazine, August 1983, pp. 8-13.

(T. Crumbley) “Invest Carefully in Rare Stamps,” Bulls & Bears, October/November 1980, pp. 6-8.

“Tax Avoidance vs. Tax Evasion,” The Plate Collector, April 1, 1980, pp. 96-102.

“Leveraged Rare Coin Investment,” Coin Collecting, Winter 1980, pp. 13-14.

“Using Diamonds as Tax Shelters,” The Gold and Diamond Exchange, August 14, 1980, pp. 13-15.

“Using Diamonds and Gold in Retirement Plans,” The Gold and Diamond Exchange, June 14, 1980, pp. 14-16.

“Tax Aspect of Gem Investments,” PreciouStone Newsletter, October 1980, pp. 4-10.

“Tax Techniques: Beneficial for Precious Stones,” PreciouStone Newsletter, May 1981, pp. 16-19.

“Using Rare Coins and Stamps in Tax Sheltered Plans,” Rare Coin/Stamp Advisory, October 1978, pp. 9-11.

“Tax Angles for Coin Investors,” Market Alert, September 3, 1981, pp. 6-7.

“A Plate Collector's Guide to Tax Laws,” The Plate Collector, January 1979, pp. 135-137, 268, 270, 272.

“Trading Those Precious Stones Can Be Beneficial,” PreciouStone Newsletter, March 1979, pp. 7-8.

“Using Gems As Tax Shelters,” Gem Market Report, September 1981, pp. 3-4, 9-10.

“Using Investment Plates As Tax Shelters,” Plate Collector, January 1, 1982, pp. 56-58.

“Tax Aspects of Gem Investments,” PreciouStone Newsletter, December 1978, p. 6-11.

“Trading Those Precious Stones Can Be Beneficial,” PreciouStone Newsletter, March 1979, pp. 7-8.

“Using Gems As Tax Shelters,” Gem Market Report, September 1981, pp. 3-4, 9-10.

“Tax Aspects of Gem Investments,” PreciouStone Newsletter, December 1978, p. 6-11.

Miscellaneous

(Dickens) “Before You Buy Medigap,” Bottom Line Tomorrow, September 1995, p. 2.

Book review of A Tax Guide for Artists and Art Organizations, Accounting Review, April 1980, pp. 364-365.

Book review of Preparing the Federal Partnership Return, by Fiore, Orenstein, and Ancier, in Oil & Gas Tax Quarterly, December 1976, pp. 246-247.

Book review of Income Taxation of Natural Resources, by Breeding, Burke, and Burton, Oil & Gas Tax Quarterly, June 1976, pp. 554-557.

(Barnhardt and Boewadt) “The Marketing of Accounting Services,” The CPA Journal, May 1975, pp. 77-79.

Book review of McCarthy and Healy, Valuing a Company: Practices and Procedures, New York: The Ronald Press, 1971, in Accounting Review, October 1972, pp. 858-859.

“Coin Investment Clubs,” Coinage, December 1978, pp. 96-100.

(W. Flanagan) “Child Care Expense Deduction,” Journal of Accountancy, Vol. 135 (April 1973), pp. 88-89.

“A New Theory of Relativity?” Tax Clinic, Journal of Accountancy, Vol. 127 (January 1969), pp. 77-78.

“Remove Albatross from Subchapter S,” Journal of Accountancy, Vol. 122 (December 1966), pp. 68.

“Subchapter S and Prohibitive Income,” Tax Clinic, Journal of Accountancy, Vol. 120 (December 1965), p. 76.

“Thin Capitalization Everywhere?” and “Recapture of Excess Loss Accounts,” Tax Clinic, Journal of Accountancy, Vol. 126 (October 1968), pp. 75-76.

“Need Working Capital? Try Installment Tax Method,” Texas Certified Public Accountant, Vol. XL (January 1968), pp. 65-66.

“Repayment of Guaranteed Loans May be Dividends,” Oklahoma C.P.A., Vol. 5 (July 1966), pp. 36, 38.

“Subchapter S and Stockholder Agreements,” Tax Topics, Texas C.P.A., Vol. 38 (November 1965), pp. 57-60.

Book review of Sommerfeld, Anderson, and Brock, An Introduction to Taxation, (Harcourt, Brace & World, Inc.) in Accounting Review, Vol. 4 (October 1969), pp. 835-836.

“Subchapter S,” Louisiana C.P.A., Vol. 26 (October 1966), pp. 65-67.

“Supreme Court Defines ‘Away from Home’ Concept,” Tax Clinic, Journal of Accountancy, Vol. 125 (May 1968), pp. 78-79.

Review of Clarence McCarthy et al., The Federal Income Tax: Its Sources and Applications. Englewood Cliffs; Prentice-Hall, Inc., 1968 in Mississippi Valley Journal of Business and Economics, Spring 1969, p. 129.

Reviews of Simonetti and Garian; Analysis of the Tax Reform Act of 1969 and Summa, Working with the Revenue Code -- 1971 in the Accounting Review, Vol. 46 (October 1971), pp. 835-836.

Review of G. J. Robinson, Legal Forms System, New York: Clark Boardman Co., 1970, in Florida C.P.A., June 1971, pp. 45-46.

Review of R.J. Chambers, Accounting, Finance, and Management. Chicago: Arthur Andersen & Co., 1969, in Florida C.P.A., June 1971, p. 48.

Review of W.J. Casey, Hidden Gold and Pitfalls in the New Tax Law. New York.

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