Education and certification:

• B.S. University of California (Berkeley) 1964

• M.B.A. U.C.L.A. 1965 

• C.P.A.California 1967

• Ph.D. University of Florida 1980 

Employment: 

• Ernst & Young, CPAs, Los Angeles 

• Fort Lewis College 

• Virginia Tech

• New Mexico State University (Since 1982) 

Other:

• Teaching and research area: U.S. taxation of income and estates 

• Department Head, Accounting and BCS (since 1996)

• United New Mexico Financial Corp. Distinguished Professor (1991-1997) 

• New Mexico Society of CPAs Outstanding Educator Award (2000) 

Personal:

• Married to Barbara Dillaway (a CPA)

• Four children (Louis, Allison, Adam, and Sonia)

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