Black, Katherine D
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)
