Faculty of Accounting, Taxation, and Law
The tax faculty provides a balance between theory and practice. They bring outstanding academic credentials, superior research and publication records, and strong professional backgrounds to the classroom. All full-time tax faculty hold law degrees and some are also CPAs. Most have LL.M. in taxation. They are professionally active within the field by being members of various legal and accounting associations. The faculty actively publishes in academic and professional journals. Several faculty members have also authored books. The full-time faculty is complemented with outstanding practitioners as lecturers. The following full-time faculty teaches the majority of the tax courses.
Frank L. Brunetti, J.D., LL.M.
Professor of Taxation and Law
Dr. Brunetti is a full time Professor in the MS Tax Program since 1981. Dr. Brunetti teaches a wide range of tax courses including Tax Accounting, Individual and Corporate Taxation and Research. Currently Dr. Brunetti is working on the Accounting Method and Periods portion of the Commerce Clearing House electronic publication entitled “CCH Solutions Tax and Business Advisory Library.” Recent publications include: Accounting Methods and Periods. This book was written for the American Institute of Certified Public Accountants for their national tax education and certification program.
A regular lecturer on a variety of tax subjects, his articles have appeared in such publications as The Estate Planning, the Journal of Accountancy, Tax Management Real Estate Journal, and the Real Estate Tax Digest.
Dr.Brunetti earned his BA at Rutgers University (1970), J.D. at Duquesne Law School (1973), and an LL.M. at New York University (Taxation 1977).
John H. Skarbnik, J.D., LL.M., CPA
Professor of Taxation and Law
Professor Skarbnik has taught almost exclusively in the MS in Taxation Program at Fairleigh Dickinson University since 1998. He has taught over 14 different MS in Taxation courses including Partnership Taxation, Corporate Tax I and II, Advanced Federal Tax I and II, Tax Practice and Procedure I and II, Research, Estate and Gift Taxation, and Estate and Gift Planning. In 2000, Professor Skarbnik was promoted to the senior faculty rank of Professor.
Since 1979, Professor Skarbnik has been a member of the New Jersey Bar. In 1988, he was admitted to the New York Bar. He also has been a New Jersey Certified Public Accountant since 1982.
Professor Skarbnik has published over 28 articles published in a number of nationally, recognized, tax journals. He also co-authored Rapkin and Johnson’s Current Legal Forms with Tax Analysis, Volume 6A, Chapter 16, Corporation Reorganizations and Liquidations, (Matthew Bender & Company, May, 1996). Professor Skarbnik frequently speaks before professional organizations on a variety of tax related subjects.
Ron West, CPA, J.D., LL.M., CFP (r)
Professor of Taxation, Director MS In Taxation
Professor West is a full-time faculty member at FDU since 1997. He holds an LL.M. in taxation from NYU Law School, a J.D. from Vanderbilt University Law School, where he served as an editor on the Vanderbilt Law Review, and is also a CPA and CFP. He is a member of the NY, NJ, and CT bars (inactive status), and is admitted to practice before the Tax Court and the U.S. Supreme Court.
Professor West’s professional background includes employment with the wall street law firm of LeBoeuf, Lamb, Greene and MacRae, and American Express Tax Services (formerly GGK and then McGladrey). His tax articles have appeared in The CPA Journal, Journal of Accountancy, Practical Tax Strategies, The Tax Adviser, Taxation for Accountants, Tax Strategies, Tax Ideas, and The Tax Magazine.
At FDU, Professor West has taught a variety of tax courses, including, Practice and Procedure, Taxation of S Corporations, Adv. Federal Tax, Adv. Corp. Taxation, Partnership Taxation, Deferred Compensation, Estate & Gift and Income Taxation of Trusts and Estates. In 2000, Professor West was bestowed The Teacher of the Year Award in the Silberman College of Business.
Marshall P. Bartlett, J.D.
Professor of Taxation and Law, Executive in Residence in Taxation
Professor Bartlett has taught in the MS in Taxation program at Fairleigh Dickinson University since 1999. He teaches all four international tax courses (International Tax I, II, and III and U.S. International Corporate Taxation) and the two corporate tax courses (Advanced Corporate Tax II and Consolidated Returns).
Professor Bartlett has been a member of the New York Bar since 1970. In 1982 he was admitted to the Texas Bar. Professor Bartlett received his Bachelor of Arts degree with high honors from Princeton University in 1965, where he majored in History. In 1965-66 he attended Trinity College, Cambridge, England, where he majored in Economics. In 1969 he received his Juris Doctor degree cum laude from Harvard Law School.
Professor Bartlett has published two articles in The Tax Lawyer, the publication of the Tax Section of the American Bar Association. From 1976 to 1982 he was first Articles Editor and then promoted to the Managing Editor of The Tax Lawyer.
Professor Bartlett served as an Associate at Sullivan & Cromwell from 1969 to 1977. He was Partner at Satterlee & Stephens from 1977 to 1978. From 1979 to 2000 he held a variety of tax positions at Exxon Mobil Corporation in New York, Houston and Florham Park, with the final 11 years as General Tax Counsel of Exxon Company, International.
Theodore M. David, J.D., LL.M.
Professor of Taxation and Law
Dr. David has been a full-time FDU faculty member since 1980. He earned an LL.M. in taxation from New York University and earned his JD from the New York Law School. Dr. David is admitted to practice before the New Jersey and New York Bars and the U.S. Tax Court. Prior to joining the FDU faculty, he represented the IRS in the Regional Counsel’s Office. He has practiced extensively in the substantive and procedural tax areas. A regular lecturer on a variety of tax subjects, Professor David’s articles have appeared in such publications as the CPA Journal and The Practical Tax Lawyer.
Part-Time Faculty teaching MS Tax courses.
John P. DeDantis, J.D., LL.M., CPA
Professor DeSantis is a partner at the law firm of Levine, DeSantis & Associates, admitted to practice law in New York, New Jersey and Pennsylvania. He teaches in the area of trusts and estates. Professor DeSantis received his law degree from St. John’s Law School and his LLM in taxation from Syracuse University School of Law. Prior to entering the field of law, he was a tax manager at KPMG Peat Marwick. Professor DeSantis frequently presents seminars and educational programs in New Jersey to numerous professional organizations on estates and trusts, as well as business planning.
John M. Tassillo, Jr., J.D., LL.M.
Professor John M. Tassillo, Jr. is the founder of The Law Office of John M. Tassillo, Jr. His law practice focuses on tax and business planning for individuals and closely held entities, estates and trusts, fiduciary and business litigation, with a particular emphasis on estate planning and estate administration.
Professor Tassillo earned his law degree from Columbia Law School, where he was a member of the Columbia Business Law Review. He earned his LL.M. in taxation from New York University Law School.
Admitted to practice in NJ, PA, and NY, he has been practicing law for over twelve years. Previously, Professor Tassillo was associated with Lowenstein Sandler P.C., Deener, Feingold & Stern, P.C. and Greenbaum, Rowe, Smith, Ravin, Davis & Himmel, LLP. Formerly a CPA, he began his career as a tax accountant with Arthur Young in New York City.
Professor Tassillo frequently lectures to CPAs and other professionals. His articles have appeared in such publications as The New Jersey CPA, The New Jersey Law Journal, and The New Jersey Lawyer.
Robert Wellbrock, CPA
Professor Wellbrock specializes in International Tax. He is a retired corporate officer and chief tax officer of a Fortune 250 multi-national company. In addition, he draws on twenty-five years experience as senior responsible tax executive covering global tax administration for series of international companies with operations in manufacturing, sales, and servicing of heavy industrial goods or specialty chemicals, plus extraction of natural resources and delivery of related field expertise. During his career, he has held various financial positions in pharmaceutical and communications sectors and audit duties with two “Big 5” public accounting firms.
Joseph A. Pacello, CPA, J.D., L.L.M
Joe is a tax principal in Rothstein Kass’ Roseland office. He teaches Taxation of Financial Products. He specializes in advising hedge funds, fund of funds, private equity funds, and other types of alternative investment entities on matters related to taxation and organizational structure. He also advises clients on various regulatory issues impacting the industry. Prior to re-joining Rothstein Kass, Joe was Senior Vice President and head of Tax at a prominent fund administrator.
Joe earned his Bachelor of Science in Accounting from Seton Hall University and his Juris Doctor from New York Law School. In addition, Joe earned a Master of Laws (LL.M.) in Taxation from Temple University School of Law. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA) Committee on Taxation of Financial Instruments and Transactions. Joe has authored numerous articles regarding tax issues. He has previous teaching experienceas an adjunct professor at St. John’s University.
Joseph T. Heavey, CPA, MST
Joe is a principal, shareholder and certified public accountant in New Jersey with Rothstein Kass. He teaches Taxation of Financial Products. He specializes in providing tax services for hedge funds, private equity funds, general partnerships and management companies within the Firm’s financial services practice and also provides tax planning services for high net worth individuals. Throughout his career, Joe has also handled tax engagements for manufacturing, publishing and professional services clients.
Prior to joining Rothstein Kass, Joe served as an internal auditor for Western Union, a project accountant for Anderson Consulting and a tax accountant at Suburban Propane. He joined Rothstein Kass in January 1997, as a staff accountant. After establishing several years of supervisory experience in various capacities, including senior manager, Joe was promoted to principal in July 2004.
Joe deals with a variety of tax issues including federal and state income tax, estate tax, international tax, retirement planning and business sales tax. He has also advised financial services clients with regard to regulatory and structuring matters as well as tax planning. In addition, Joe has represented various clients for both federal and state tax audits.
Joe graduated from Ramapo College (Mahwah, NJ) with a B.S. in accounting and finance and earned his M.S. in taxation from Seton Hall University (South Orange, NJ.) He is a member of both the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA).
Mark C. Cain, CPA, MBA
Mark Cain is the Vice President of Taxes for Global Crossing in Florham Park, New Jersey, where he is responsible for all tax matters globally, including tax planning, tax compliance, audits, and the financial reporting of worldwide taxes. Prior to joining Global Crossing, Mark was a tax executive at Alcatel-Lucent/Lucent Technologies/AT&T where he held a variety of U.S. and international tax positions over his 23 year career. He has substantial experience in U.S. and worldwide corporate tax operations, tax planning, and accounting for income taxes in complex global environments. Professor Cain teaches FAS109/FIN 48 “Accounting for Income Taxes.”
Mark received a BS in Accounting from Rutgers University and an MBA from New York University’s Stern School of Business. He is a New Jersey Certified Public Accountant since 1989, and is a member of the American Institute of Certified Public Accountants, AICPA Tax Division, the New Jersey Society of Certified Public Accountants, and the Tax Executives Institute.
Stephen C. Fox, CPA, C.M.A., MSAcc.
Professor Fox has been Adjunct Professor of Taxation at FDU since 1995, when he developed FDU’s first trio of international tax courses. He is a Certified Public Accountant and Certified Management Accountant with over 25 years tax experience, primarily in international tax. Professor Fox also serves as a Director at The Videre Group, LLP, in Parsippany, and was previously an International Tax Director with Deloitte & Touche, LLP. He has advised clients in a wide array of industries on international structuring, foreign tax credit issues, intercompany pricing, Subpart F, international assignees, and inbound issues. Professor Fox’s more than 15 articles have appeared in Journal of Taxation, Journal of International Taxation, Journal of Taxation of Investments, The Tax Adviser, and other publications. His memberships include AICPA, NYSCPA, International Tax Association, and IMA.
State and Local Tax: Part-Time Faculty
Frank Guerino, MST, CMI (Sales Tax Designation)
Professor Guerino is a sales/use tax senior manager and leader of Ernst & Young LLP’s Metropolitan New York Area Sales and Use Tax Practice. Professor Guerino has over fourteen years of experience in sales and use taxation. His background includes developing and implementing tax structures to minimize clients’ overall sales/use tax burden, identifying and quantifying refund opportunities, as well as managing the everyday functions of a sales tax unit. Specifically, he has led a number of projects that each generated over one million dollars of tax refunds for clients.
Prior to joining Ernst & Young, Professor Guerino was a Sales Tax Consultant at Arthur Andersen. Prior to joining Arthur Anderson, Frank spent 10 years at Prudential leading its Sales & Use Tax practice.
He is a member of the Institute for Professionals in Taxation, Sales Tax Section and achieved his CMI designation in sales tax from the Institute in 1999.Professor Guerino earned his Masters in Taxation and a and a BA in Finance from Rutgers University.
Michael J. Guerriero, J.D.
Professor Guerriero teaches state and local tax courses. He is a Partner in the firm Day Pitney LLP with offices in Boston, Connecticut, New Jersey, New York and Washington D.C. Prior to joining Day Pitney, he was state and local tax counsel at Lucent Technologies/AT&T /Western Electric for almost thirty years. He has in-depth experience in all areas of state and local taxation, including minimization, planning, corporate mergers, acquisitions and divestitures. In addition, Professor Guerriero has had substantial litigation and conflict resolution experience at both judicial and administrative levels in several states.
Professor Guerriero is a graduate of New York Law School (1971) and the University of Delaware (1968). He is admitted to practice in New Jersey and New York. He is a member of the Institute of Professionals in Taxation (IPT) and has been an instructor in the IPT’s Advanced Personal Property Tax School for five years. He has been a frequent presenter at IPT Property Tax and Sales Tax Symposia. Professor Guerriero also has been an instructor for several years in the NYU Summer Institute State and Local Tax Course. He was chosen for inclusion in The Best Lawyers in America, Tax Law, 2009.
Jack Rothstein, State Tax Consulting Partner, PricewaterhouseCoopers
Jack Rothstein is a State and Local Tax Partner in the Florham Park, New Jersey office of PricewaterhouseCoopers LLP and has been in the Firm's State and Local Tax Group for 20 years. During his tenure with the Firm, Jack has been responsible for servicing a broad range of businesses with a major emphasis in the state income tax and sales and use tax areas. Jack has dealt with state tax issues in virtually every state in the United States. Within the income tax field, he has extensive experience with nexus issues, adjustments to income, nonbusiness income, apportionment issues, credits and combined returns. Within the sales/use tax field, he has extensive experience with nexus issues, taxability of products and services and exemptions. For all state and local tax matters, he has been involved with planning, audit defense, ruling requests, and a variety of client consulting. Prior to joining PricewaterhouseCoopers, he was with the Illinois and Indiana Departments of Revenue for 6 years.
Jack served on the Tax Committee of Governor Whitman’s Economic Master Plan Commission. He has also testified to various Senate Committee hearings regarding tax law changes. For the past two years, Jack has been selected to be included in the New Jersey Who’s Who directory compiled by the editors of BUSINESS NEWS New Jersey.
He was also recently selected by the New Jersey Society of Certified Public Accountants to be the sole recipient of the 2003/2004 NJSCPA Leadership Award. Jack is a frequent speaker at conferences sponsored by the Tax Executives Institute, National Business Institute, New Jersey Society of CPAs and Foundation for Accounting Education. Jack has also written many articles on state and local taxes and has also published several articles in Interstate Tax Insights (formerly Interstate Tax Report). He is a former Chairman of the State Tax Committee of the New Jersey Society of Certified Public Accountants of which he is a member and a former Trustee. Currently, Jack is a member of the New Jersey State Treasurer’s Tax Advisory Group.
Glen M. Fandl, CMI, ASA, ASCSP
Glen Fandl is a partner at Grant McCarthy Group, LLC and is located in GMG’s New York office. Prior to joining GMG, he spent 16 years at several Big 4 accounting firms and has over 20 years experience in property taxation, valuation, cost segregation and tax depreciation. He has held various leadership roles including partner-in-charge of PricewaterhouseCoopers Fixed Asset Services Group.
Mr. Fandl graduated from Susquehanna University, obtaining a B.S. in Management. He is a Senior Member of the American Society of Appraisers (ASA); a member of the Institute of Property Taxation (IPT), a Senior Member in the American Society of Cost Segregation Professionals (ASCSP), and a member of the IPT Property Tax School Committee. He has lectured at IPT’s Basic Property Tax School since 1996. He lectured annually at Fordham Graduate School and Fordham Law from 1993 through 2001 and at SUNY Albany Graduate School, the topic: Introduction to Property Taxes. He has had several articles published In the Journal of Property Tax Management and has been published in the Northeast Real Estate Business Journal. He is also a certified general real estate appraiser in New York.
He has conducted analyses and valuations of real and personal properties with regard to property taxation, market value, cost segregation, Rev. Proc 02-09, liquidation, feasibility and tax compliance. He has performed cost segregation analyses for over $1 billion in assets. He has qualified and testified as a real estate tax expert witness before various, state, county and local tax courts or tax appeal boards in 23 states and has performed appraisals in 38 states. He has qualified and testified as a personal property tax expert witness before various state, county and local tax appeal boards in 10 states and personally prepared or managed the preparation of 100,000's of personal property tax returns.
Former Full-Time Faculty
Maureen P. Dougherty, J.D., LL.M.
Maureen Dougherty has practiced tax law for more than three decades. Her areas of expertise include: tax planning and administration of trusts and estates; tax planning for closely held enterprises including partnerships, limited liability companies and Subchapter S corporations; and representing taxpayers in state and federal tax controversies in the New Jersey and United States Tax Courts and before the Division of Taxation and Internal Revenue Service.
Maureen served as a Judge on the New Jersey Tax Court (1993-1998) hearing corporate, real property, sales and use and transfer inheritance tax matters. While on the Court she authored a number of key published decisions, for example, Colonial Trust III v. Dir. Div. Taxation, 16 N.J. Tax 385 (1997), VanWingerden v. Lafayette Tp., 15 N.J. Tax 475 (1996), Sabino v. Dir. Div. Taxation, 17 N.J. Tax 29 (1997) and Est. of Lustgarten v. Dir. Div. Taxation, 15 N.J. Tax 1 (1994). She has lectured before professional legal and accounting groups and co-authored Testamentary Trusts, New Jersey Transaction Guide, Matthew Bender & Company, 1986 Edition and WG&L Tax Facts 1988; WG&L Tax Facts 1989. Warren, Gorham & Lamont Publisher. A recent article, Ratio Credits Under Decoupled Estate Tax Schemes, was published in Tax Analysts, State Tax Notes, Special Report, Vol. 56, Number 5, May 3, 2010.
A graduate of Rosemont College and Seton Hall University Law School Maureen completed an LL.M. in taxation at New York University Law School. She is admitted to the New Jersey Bar, the U.S. District Court for the District of New Jersey and the United States Tax Court and maintains a private law practice in Margate, New Jersey.
Former Part-Time Faculty
Ssan A. Feeney, J.D.
Professor Feeney is a partner with the law firm of McCarter & English, LLP, with offices in NJ, NY, and several other states. She concentrates in the areas of state taxation and local property taxation.
She is admitted to the Bars of the States of NJ and NY. She is a Trustee of the NJ State Bar Association and Past Chair (1993-1994) of the NJ State Bar Association Taxation Section. She is a member of the New Jersey Supreme Court Committee on the Tax Court and the State and Local Tax Committee of the ABA Tax Section. Ms. Feeney is a member of the Sales and Use Tax Review Commission of the State of New Jersey. She lectures frequently on the subject of state taxes and local property taxes to civic and professional groups. She is the attorney for the N.J. Association of County Tax Board Commissioners and Administrators.
Ms. Feeney co-authored the 2002 New Jersey Tax Handbook and the CCH 2002 Guidebook to New Jersey Taxes. Other publications of hers appear in the New Jersey Law Journal, the New Jersey Lawyer, and the Journal of Property Tax Management.
Ms. Feeney is a graduate of Fordham Law School (1981) and she holds an undergraduate degree from Seton Hall University (summa cum laude 1978). She completed a clerkship in the New Jersey Tax Court upon graduation from law school.
Craig B. Fields, J.D., LL.M.
Craig B. Fields is a partner in the firm’s New York City office of Morrison & Foerster, LLP, where his practice focuses on litigation and planning relating to state and local tax matters. He has been involved in controversies regarding state and local tax issues before the administrative and judicial systems of numerous jurisdictions throughout the United States. Mr. Fields has also provided advice regarding the potential tax consequences of complex restructurings involving the corporation income (franchise) taxes, the sales and use taxes and miscellaneous taxes of many jurisdictions.
Mr. Fields obtained his LL.M. in Taxation from New York University School of Law and his J.D. from Duke University School of Law. He obtained his B.A. from Queens College in both Accounting and Economics.
Mr. Fields has written extensively in the area of state and local taxation. His articles have appeared in numerous publications, including the American Bar Association’s The State & Local Tax Lawyer, Tax Management’s Multistate Tax Report, State Tax Notes, Research Institute of America’s State and Local Taxes Weekly, the COST State Tax Report, the Journal of State Taxation, the Journal of Multistate Taxation and Incentives, the Journal of New York Taxation, and Interstate Tax Report. Mr. Fields is also a frequent lecturer concerning state and local taxes and has spoken before such organizations as Georgetown University Law Center’s Advanced State and Local Tax Institute, New York University’s Institute on State and Local Taxation, the Energy Tax Association, the Council On State Taxation, the Tax Executives Institute, and the Tax Section of the American Bar Association. Mr. Fields is chair of the Task Force for Administrative and Judicial Procedural Reforms of the American Bar Association’s State and Local Tax Committee and is a former chair of the Subcommittee for Corporate Income and Franchise Taxes.
Hollis L. Hyans, J.D., LL.M.
Ms. Hyans is a partner in the firm’s New York City office of Morrison & Foerster, LLP. Ms. Hyans’ practice focuses on state and local tax litigation and planning. She had extensive experience in general commercial litigation before joining the firm’s Tax Department in 1989. Since that time, she has handled a wide range of state and local tax controversies, and litigated or resolved state tax disputes across the nation, as well as in the United States Tax Court. She has also developed special expertise in New York State and New York City corporate franchise and sales tax issues.
Ms. Hyans received her J.D. from New York University School of Law in 1980, Order of the Coif, where she was also a staff member of the New York University Law Review, and her B.A. degree from Brooklyn College of the City University of New York in 1973, Phi Beta Kappa. Ms. Hyans served as a law clerk to the Honorable Pierre N. Leval, then District Judge in the Southern District of New York.
Ms. Hyans has written extensively on state and local tax issues and has authored numerous articles in State Tax Notes, Research Institute of America’s State and Local Taxes Weekly, Interstate Tax Report, the firm’s newsletters, State & Local Tax Insights and New York Tax Insights, and the New York Law Journal, as well as many other publications, and has co-authored a chapter in Transfer Pricing Handbook. She is a frequent speaker on state and local tax issues, and has appeared before such groups as the Tax Executives Institute, the NYU Tax Society, and the New York State Bar Association. Ms. Hyans is a member of the Executive Committee of the Tax Section of the New York State Bar Association and serves as Co-chair of the Association’s Subcommittee on New York State Sales & Miscellaneous Taxes. Her practice also includes advice to clients on the state and local tax ramifications of various business transactions.
Kevin F. Murphy, J.D., LL.M., C.P.A.
Professor Murphy has been an adjunct professor at Fairleigh Dickinson University since 1989, teaching both our Deferred Compensation and Estate Planning courses. He is a member with the law firm of Lum, Danzis, Drasco, Positan & Kleinberg, LLC in Roseland, NJ. Mr. Murphy has lectured extensively on estate planning and employee benefits before professional groups such as the New Jersey and New York Societies of Certified Public Accountants, Fairleigh Dickinson University Tax Institute, New Jersey State Bar Association, Tri-County Estate Planning Council, International Society of Certified Employee Benefits Specialists, and the International Society of Certified Financial Planners. Mr. Murphy received his BBA in Accounting from the University of Notre Dame and his JD from Seton Hall School of Law.
Craig Hurring, CPA
Professor Hurring teaches in the corporate tax area, drawing on 25 years of multinational corporate tax experience. Professor Hurring started his career with Arthur Andersen & Co. Currently, he is the Manager of International Tax at Becton Dickinson Co. Professor Hurring has been a Certified Public Accountant since 1979. He received his BA in Economics and MBA in Professional Accounting from Rutgers University.
Daniel Mayo, J.D., LL.M.
Professor Mayo is a Senior Vice President in the Corporate Tax Department at Lehman Brothers. As a member of the U.S. Tax Counsel Group, he is the Head of the Financial Products/Capital Markets Division. Previously he was a senior vice president in the tax department Citigroup. He also worked as a tax associate in the law firms of Baker Botts and Cahill, Gordon & Reindel. Professor Mayo received his LL.M. in Tax from NYU School of Law, his J.D. from Seton Hall University School of Law, where he was a member of the Seton Hall Legislative Journal, and his B.S. in accounting from Rutgers University.
Mark B. Perla, J.D., LL.M.
Professor Perla is Director - International Tax - with Citigroup Global Markets, Inc. Previously he worked as an associate at the law firms of DLA Piper Rudnick and Shearman & Sterling. Prior to entering private practice, Professor Perla was an attorney-advisor to The Honorable Judge Juan F. Vasquez at the United States Tax Court. Professor Perla received his LL.M. in Tax from NYU School of Law. He earned his J.D. with distinction from Emory University School of Law, where he served as the business manager of the Emory International Law Review.He completed his B.S. in Business Administration from Washington University in St. Louis, Missouri.
Ronald A. Sinaikin, J.D., LL.M.
Mr. Sinaikin was Vice President, Taxes at Honeywell International Inc. (formerly Alliedsignal Inc.). He retired in 2004. He has previously taught Advanced Corporate Tax I at Fairleigh Dickinson University. He also has taught various courses in the LL.M. (Tax) program at New York Law School. He received is J.D and LL.M. in Tax at New York University Law School
Theresa Borzelli, J.D.
Professor Borzelli is of counsel with the firm of Lampf, Lipkind, Prupis & Petigrow with offices in West Orange, New Jersey and New York City. She concentrates her practice in the areas of human resources law, employee benefits, ERISA and tax-exempt organizations.
Professor Borzelli is a graduate of Rutgers (Newark) Law School and also holds BS and MBA from Rutgers.
Beth D. Tractenberg, J.D.
Professor Tractenberg specializes in the fields of tax-exempt organizations, planned giving, estate planning, estate administration and advising high net worth individuals in all aspects of estate planning, including cross-border tax planning. She is a partner with the law of firm of Davies Ward Phillips & Vineberg, a leading international business law firm. Previously, she was employed with Willkie Farr & Gallagher, Shearman & Sterling, Shereff Freidman, and Sullivan & Cromwell.
Professor Tractenberg is a graduate of New York University School of Law, where she was elected to the Order of the Coif, and of Wesleyan University where she was elected to Phi Beta Kappa. She was the Chair of the Committee on Charitable Organizations of the Trusts and Estates Law Section of the New York State Bar Association from 1999 through 2001, and
is a Fellow of the American College of Trust and Estate Counsel. Professor Tractenberg has written extensively about taxation, private foundations and related topics, and lectures frequently. She is a member of both the New York and New Jersey Bars.
Tracey P. Rossow, J.D.
Professor Rossow is a senior tax manager and the New York Area Property Tax Leader with Ernst & Young, with over fourteen years of property tax experience. Prior to joining Ernst & Young, she was the Director of Property Tax for Verizon Wireless, and previous to that she worked for PricewaterhouseCoopers as a national consultant in property tax, and then as the leader of their northeast property tax compliance center. Professor Rossow is a member of the IPT, and has spoken at both the Property Tax Symposium and the Annual Conference. In addition, she has authored articles for IPT, and Journal of Property Tax Management. Professor Rossow earned her J.D., Cum Laude, from New York Law School, where she served as the Executive Articles Editor of the New York Law School Journal of Human Rights, and she earned her B.A. from George Washington University.
Former Part-time faculty teaching tax courses for the MS in Accounting Program
John J. Ficara, J.D. , LL.M., CPA
John Ficara has over 30 years of public and private sector audit and tax experience. He began his professional career with what is now Ernst & Young and is currently Corporate Tax Counsel for BASF where he is primarily responsible for Federal and International tax planning. During his career, Mr. Ficara has been an active participant and speaker with many professional and trade organizations including the AICPA, Tax Executives Institute, American Chemistry Council, International Fiscal Association, Organization for International Investment, Pharmaceutical Research & Manufacturer Association, Tax Foundation and Tax Policy Institute. Mr. Ficara received his LL.M. in Taxation from New York University School of Law, his J.D. from Fordham University School of Law, and both a B.S. in Accounting and an M.S. in Tax from the Roth School of Professional Accountancy, where he graduated summa cum laude and first in his accounting class.