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CSOM Accounting Department 4-259 CarlSMgmt 321 19th Ave S Minneapolis, MN  55455 Phone: 612/624-6077 carte001@umn.edu

Education
BA, 1977, Accounting, Eastern Washington University
CPA, 1978, Active, Minnesota
MT, 1980, Taxation, University of Denver
PhD, 1985, Taxation, University of Texas at Austin

Gary W. Carter's experience includes impressive academic preparation and broad on-the-job expertise as a tax professional. He graduated from two schools with highly regarded tax education programs--the University of Texas at Austin and the University of Denver. He worked as a revenue auditor for the Alaska Department of Revenue, as a tax accountant at LeMaster and Daniels in Spokane, Washington, and as a tax professional at the international public accounting firm KPMG Peat Marwick in Denver. His research and publications examine contemporary issues in taxation. He has contributed to publications such as Advances in Taxation, Journal of the American Taxation Association, Temple Law Quarterly, The Tennessee Law Review, The Review of Taxation for Individuals, and Tax Notes. His teaching has earned him high marks with students: undergraduate accounting students at the University twice gave Carter The Green Eyeshade Accounting Instructor of the Year Award.

Major Publications

• "Attorney Fee Recoupment in Tax Litigation After the Tax Reform Act of 1986," The Review of Taxation for Individuals, Fall 1988, pp. 335-352.
• "Donative Transfers of Expensed Property and the Fundamental Inconsistency Rule of Hillsboro," Tennessee Law Review, Winter 1991, pp. 151?229.
• "Improved Treatment of Barter Transactions For Accrual-Method Taxpayers," Tax Notes, March 20, 1995, pp. 1851?1857.
• "Nonacquiescence: Winning by Losing," Tax Notes, September 19, 1988, pp. 1303-1307.
• "The Commissioner's Nonacquiescence - A Case for a National Court of Tax Appeals," Temple Law Quarterly, October 1986, pp. 879-918.

Books

• "From eBay to Mary Kay, Taxes Made Easy for Your Home Business," 6th Edition, J.K. Lasser (John Wiley & Sons), November 2005
• "Getting Started in Tax Consulting," (John Wiley & Sons), January 2001.
• "Taxes Made Easy for Your Home-Based Business," 5th Edition, J.K. Lasser (John Wiley & Sons), November 2002

Courses

Fall, 2009

ACCT 5135 Fundamentals of Federal Income Tax Sec.  001

ACCT 5135 Fundamentals of Federal Income Tax Sec.  020

MBT 5200 Tax Accounting Methods and Periods Sec.  200

Spring, 2010

ACCT 5237 Foreign National Tax Consulting Sec.  001

Current Editorial Appointments

• Editorial Board, ATA Journal of Legal Research, 2002-present

Scholarly Service and Honors

• Editorial Board, Advances in Taxation, 1987-1989
• Editorial Board, Journal of the American Taxation Association, 1988-90
• Outstanding Accounting Teacher of the Year, awarded by the Student Accounting and Finance Association, University of Minnesota, 1989
• Outstanding Accounting/Finance Teacher of the Year, awarded by the Student Accounting and Finance Association, University of Minnesota, 1988

Community Relationships

• Site Coordinator, Internal Revenue Service Volunteer Income Tax Assistance program, University of Minnesota, 1995-present