D.B.A., Florida State University, 1974; MBA, Florida State University, 1971; B.S., Capital University, 1968
Airline Industry Analyst, consultant to national and regional air transportation companies in the areas of valuation and property interstate tax matters; Business Valuation Analyst, directed and prepared professional level business valuations, acquisition analysis, due diligence reports, and management reviews, while directing other economic and financial studies.
"Measuring Economic Profit and Obsolescence," The Journal of Property Tax Management, 12 (2), Fall 2000, 41-51. Also presented at the Economic Seminar Series: Universidad Torcuato Di Tella, August 8, 2002, Buenos Aires, Argentina.
"The Value of Operating Leased Property in the Unitary Method," The Journal of Property Tax Management, 12 (2), Summer 2000, 19-37.
"Cost of Equity Models that meet the Needs of the Ad-Valorem Tax Analyst," The Journal of Property Tax Management; 9 (1), Summer 1997, 7-15.