Black, Katherine D
Title:
Associate Professor - Taxation
Office:
WB 119
Phone:
863-6419
Last Updated: 8/20/14 -
KATHERINE D. BLACK                                                                                     
 
                    
 
Education
 
            LL.M. Taxation, McGeorge School of Law
            J.D., UC Davis School of Law, 
            M.Ac. Taxation, Utah State University, 
            BS, Accounting, Mathematics Minor, Utah State University,
 
Experience                                                                                                                                       
 
Teaching Experience
 
                Associate Professor, Utah Valley State College
            Associate Professor, Southern Utah University
            Assistant Professor, Central Washington University, 
            Adjunct Faculty, University of Utah Graduate Tax Program,
Director and Founder; Center for Tax Studies. Home study program offering master's degrees in taxation for working professionals.
            Lecturer, California State University, Sacramento,
            Lecturer, California State University, Chico,
            Lecturer, Weber State University, 
            • Adjunct Faculty; Utah State University
            • Adjunct Faculty, Brigham Young University
            • Adjunct Faculty, University of California, Davis
 
Areas of specialization: Federal Taxation (Individual, Corporate, Partnership, Fiduciary, Estate and Gift), Estate Planning (Trusts and Estates), Tax Procedure and Business Planning
 
Non-Academic Employment
 
Shareholder; Black & Black, P.C. Taxation, business planning, estate planning, and family law practice.
            Principal, Law Office of Katherine D. Black 
            Attorney, McDonough, Holland and Allen, Sacramento, California,
            Managing Partner, Podris & Co, CPA’s, Davis, California, 

 
Professional memberships: (within last 5 years)
                              American Bar Association
                              ABA Tax Section
Member of the Bar Association - California
            Member of the Bar Association - Utah
            Member U.S. Tax Court Bar
            Member 10th Circuit Court of Appeals Bar
 
 
Awards
 
2004    Outstanding Educator - Accounting SUU
 
Courses taught:
 
Utah Valley State College
 
 
Tax I Individual Income Tax Acctg 3400
Tax II Corporate Tax Acctg 4400
Partnership Tax Acctg 4440  
 
Other Institutions
 
            Estate and Gift Taxation Acctg 6240 (Graduate)(SUU)
                Principles of Accounting, Acctg 2010(SUU)
            Tax Research, Acctg 4200(SUU)
            Corporate Finance, Finance 3250(SUU)
            Business Administration Readings 6103 (Graduate) Estate and Gift Tax and Estate Planning (SUU),
Individual Income Tax (Central Washington University, CSU-Sacramento, University of Utah)
            Corporate Tax (Central Washington University, CSU-Sacramento, University of Utah)
            Estate and Gift Taxation (Central Washington University, CSU-Sacramento)
            Estate Planning (Central Washington University, CSU-Sacramento)
            Voluntary Income Tax Assistance (Central Washington University)
            Tax Research (Central Washington University, CSU-Sacramento)
Partnership Taxation (University of Utah, Central Washington University, CSU-Sacramento)
            Taxation of Charitable Organizations (CSU-Sacramento)
            Hospital Accounting (CSU-Sacramento)
            Intermediate Accounting (Brigham Young University, CSU-Sacramento)
            Cost Accounting (CSU-Sacramento, CSU-Chico)
            Managerial Accounting (CSU-Sacramento, CSU-Chico)
 
Distance Education Courses Taught
 
            Masters of Tax Program currently being developed (Southern Utah University)
            Individual Income Tax (Central Washington University)
            Corporate Tax (Central Washington University)
            Partnership Tax (Central Washington University)
 
Independent Study
 
            Individual Income Tax (Center for Tax Studies)
            Corporate Tax (Center for Tax Studies)
            Estate and Gift Taxation (Center for Tax Studies)
            Estate Planning (Center for Tax Studies)
            Tax Research (Center for Tax Studies)
            Partnership Taxation (Center for Tax Studies)
           
Intellectual contributions and Scholarship                                                                         
 
Published Articles
 
2006    Katherine D. Black and Sheldon R. Smith, Dependent Care Tax Benefits: a Sham and a Scam, Tax Notes, October 9 (2006)
 
2005    Katherine D. Black and Stephen T. Black, End Attorney-Accountant Clasy by Creating A New Tax Bar, The New Jersey Law Journal, June (2005)
 
2005    Katherine D. Black and Stephen T. Black, Creation of A National Tax Bar, The National Law Journal, June (2005).
2005    Katherine D. Black and Stephen T. Black, A National Tax Bar: An End To The Attorney-Accountant Tax Turf War, The Monthly Digest of Tax Articles, April (2005). Editorial Review.
 
2005    Jeffrey N. Barnes and Katherine D. Black, MBA Expenses Can Be Deductible: Revisiting the Aged Sherman Case, Mountain Plains Journal of Business and Economics. Vol. 6 (2005). Peer-reviewed with acceptance rate of 20-25%.
                                   
2004    Katherine D. Black and Stephen T. Black, A National Tax Bar: An End To The Attorney-Accountant Tax Turf War, St Mary’s Law Review, November (2004). Lead article. Peer reviewed with acceptance rate of under 1.67%.
 
2004    Katherine D. Black and Jeffrey N. Barnes, Basis of Property Acquired by Gifts, 82 Taxes 41, November (2004). Editorial review with acceptance rate 21-30%.
 
2004    Katherine D. Black and Jeffrey N. Barnes, Basis of Property Acquired by Gifts, 82 Taxes 41, November (2004). Reprinted in CCH Financial and Estate Planning.
 
2004    Katherine D. Black and Jeffrey N. Barnes, Basis of Property Acquired by Gifts, 82 Taxes 41, November (2004). Abstract published in Tax Law Abstracts: Practitioner Series, Social Sciences Research Network.
 
2003    Joseph S. Merrill and Katherine D. Black, Navigating the Statute of Limitations Maze
in the Federal Income Tax Arena, Mountain Plains Journal of Business and Economics. (2003). Peer-reviewed with acceptance rate of 20-25%.
 
2003    Stephen T. Black and Katherine D. Black, Justice Scalia’s Tax Jurisprudence, 34 U Toledo Law Review No. 3, Spring (2003). Peer-reviewed with acceptance rate of 13%.
 
2002    Katherine D. Black et al., When a Discount Isn't a Bargain: Debunking the Myths Behind Family Limited Partnerships, 32 U. Mem. L. Rev.Winter (2002). Lead article. Peer-reviewed with acceptance rate under 10%.
 
2001    Katherine D. Black et al., Discounts are Dead: A Second Look at A. Strangi Est., TAXES 39 (May 2001) (co-authors: Stephen T. Black & Michael D. Black). Editorial review with acceptance rate of 21-30%.
           
2001    Jeff Barnes and Katherine D. Black, “Which Accounting Methods for Small Construction Contractors Are Allowed for Tax Purposes? Which is Best? A Decision Heuristic Helps Choose,” Mountain Plains Journal of Business and Economics, December 2001. Peer-reviewed with acceptance rate of 20-25%.
 
1991    Katherine D. Podris Black & Gary J. Podris, Internal Revenue Code Section 1041 Is Not a Model of Tax Reform Legislation, Taxes - The Tax Magazine, June 1991. Editorial review with acceptance rate of 21-30%.
 
1990    Katherine D. Podris Black & Gary J. Podris, Internal Revenue Code Section 1041 Repealed U.S. v. Davis: Now How to Fix the Cure, Taxes - The Tax Magazine, August 1990. Editorial review with acceptance rate of 21-30%
 
Books
 
Katherine D. Black & Stephen T. Black, Family Law in Utah, 2d edition (Advocate Publishing 1997).
 
Katherine D. Black & Stephen T. Black, Family Law in Utah (Advocate Publishing 1995).
 
            Katherine D. Black, A house of order (Advocate Publishing (1996).
 
Professional (Practitioner Reviewed) Papers, Presentations and lectures.
 
2006    " Dependent Care Tax Benefits" Decision Sciences, November , 2006. (Presentation by Sheldon Smith.)
 
2006    “ Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November , 2006. (Presentation before CPAs.)
 
2005    “ Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 17th and 18th , 2005. (Presentation before CPAs.)
 
2004  “Ethics” and “Legislative Update”. Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 2nd and 3rd , 2004. (Presentation before 120 CPAs.)
 
2004    “Women’s Issues in Business.” Panel Discussion, Professional Accounting Club, Southern Utah University, March 15, 2004.
 
2004    “Taxation of Divorce.” Southern Utah Bar Association, St. George, Utah, February 15, 2004. (Presentation before 50 attorneys.)
 
2003    “Legislative Update.” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 4th and 5th, 2003. (Presentation before 120 CPAs.)
 
2002    “Small Business Issues" and “Opportunities and Obstacles of Business Entities" Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 5 and 6th, 2002. (Two Presentations presented before 120 professional peers.)
 
2001    “Partnerships and LLC’s” Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 7, 2001. (Presentation before 120 professional peers.)
 
 1998   “Fundamentals of Estate Planning”. Continuing Legal Education seminar given to members of the Utah State Bar. (May 1998).
 
 1997   “Selected Issues in Business Formation”. Seminar presented during the SCORE Small Business Seminar. (Sept. 1997).
 
 1997   “Fundamentals of Estate Planning”. Seminar co-sponsored by Edward Jones Investments in Logan, Utah. (June 1997).
 
 1997   “Selected Issues in Business Formation”. Seminar presented to the Utah Business License Association Semiannual Spring Education Conference. (May 1997).
 
 1996   “Legal Health Documents: Powers of Attorney and Declarations for Health Care Providers”. Sponsored by Logan Regional Nursing Home. (May 1996).
 
 1995   “Legal Update for Health Care Professionals”. Seminar sponsored by Healthpoint, Inc. for registered nurses and home health care providers. (August 1995).
 
Unpublished Manuscripts and Works in Progress

 
 
Katherine D. Black & Stephen T. Black, Fundamentals of Estate Planning (in progress).
 
Katherine D. Black & Stephen T. Black, Fundamentals of partnership taxation (in progress).
 
Katherine D. Black, Community Property in Non-community Property States (in progress).
 
            Katherine D. Black, The Dreaded Double Taxation (in progress).
 
University Service
 
University Service
 
Utah Valley State College
 
Committee assignments 2005-2006
 
Teaching Excellence Award
Reader/Reviewer for Journal of Business Inquiry, UVSC.
Compensation Committee, School of Business
Professional Activities 
 
Attendance at National and/or Regional Professional Meetings
 
2006    Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November , 2006.
 
2005    Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, Salt Lake City, Utah, November 17 & 18th, 2005.
 
2004    Southern Utah Bar Association, St. George, Utah, February 15, 2004.
 
2003    Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah, December 4th and 5th, 2003.
 
2002    Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 5 and 6th, 2002.
 
2002  Eight units of internet continuing education through California Continuing Education of the Bar.
 
2001    Income Tax Schools for Practitioners, Utah State University Extension in Cooperation with the IRS, St. George, Utah December 7, 2001.
 
Presentation of Departmental or Inter-Departmental Seminars
 
2004    Panel Discussion, Professional Accounting Club, Southern Utah University, March 15, 2004.
           
Memberships
 
Member of the bar associations of California, Utah and the Tax Court.
CPA Colorado.
 
Reviews
 
2005    Journal of Business Inquiry
2004    Mountain Plains Journal of Business and Economics
2002    Mountain Plains Journal of Business and Economics
 
Development of New Courses
 
2006   Developed New courses:
            Accounting 4420 Corporate Taxation
            Accounting 4440 Partnership Taxation
           
The following undergraduate courses were redesigned:
            Accounting 3400 Individual Income Tax
           
2004    Developed a new tax track in the accounting master’s program
            New courses:
            Accounting 6210 Corporate (Graduate)
            Accounting 6220 Advanced Corporate (Graduate)
            Accounting 6250 Estate Planning (Graduate)
            Accounting 6230 Tax Procedure (Graduate)
            Accounting 6201 Tax Practice Practicum (Graduate)
The following undergraduate courses were redesigned:
            Accounting 3200 Individual Income Tax
            Accounting 4200 Tax Research and Advanced Individual Topics (Undergraduate)
 
2003    Developed one new course
            Accounting 6280 Fiduciary Taxation (Graduate)
 
2002    Developed two new courses:
            Accounting 6260 Estate and Gift Taxation and Estate Planning (Graduate)
            Accounting 4200 Tax II (A continuation of Tax I with advanced topics)(Undergraduate)