Contributors

Members of this group are involved in Extension at their individual state’s land grant universities and/or are in private practice as CPAs or tax preparers. Many are members of The National Farm Income Tax Extension Committee that works with IRS each year to make the Farmer’s Tax Guide, Publication 225, more readable and understandable. Click on the members links below to find out more information about each one.

 

Ruby Ward, Extension Economist and Associate Professor, Utah State University,  Project Lead and Senior Editor

Joseph A. Bennett, In Memorium

Tamara Cushing, Asst Professor & Extension Forestry Specialist, Clemson University

Leon Geyer, Professor, Virginia Polytechnic Institute and State University

Philip Harris, Agricultural Law Specialist, University of Wisconsin-Madison

JC Hobbs, Assistant Extension Specialist, Oklahoma State University

C. Robert Holcomb, Extension Educator, University of Minnesota

Guido van der Hoeven, Extension Specialist/Sr Lecturer, North Carolina State University

Gary Hoff, Extension Specialist- Taxation, University of Illinois

Dennis Kauppila, Regional Specialist: Farm Business Management, University of Vermont

Keith Kightlinger, Extension Economist- Farm Financial Mgmt, University of Georgia

Warren Lee, Professor Emeritus, The Ohio State University

Roger McEowen, Associate Professor, Iowa State University

George Patrick, Professor and Extension Economist, Purdue University

Jerry Pierce, KFBM Program Coordinator, University of Kentucky

Glenn Rogers, Professor Emeritus & Extension Income Tax Consultant, Univ of Vermont

Trent Teegerstrom, Associate Specialist, Production Economics, University of Arizona

Jeffrey Tranel, Agricultural & Business Mgmt Economist, Colorado State University

Anne Whyte, Utah State University

 


 

 


Tamara L. Cushing

Assistant Professor & Extension Forestry Specialist
Director, Clemson University Tax School
Clemson University
272G Lehotsky Hall
Clemson, SC 29634
(864) 656-0878
tcushin@clemson.edu

Dr. Tamara L. Cushing is an Assistant Professor of Forest Economics and an Extension Forestry Specialist at Clemson University in South Carolina.  Her area of expertise is in taxation of timber and forest lands.  This includes research on property, income and estate taxes and their impact on family forest owners.  Prior to joining Clemson in 2009, Dr. Cushing was on the faculty at the University of Kentucky.  She also previously was employed as a forest economist for a forestry consulting firm in Georgia conducting cash flow analyses for institutional forest landowners.

Dr. Cushing teaches forest economics and forest management at Clemson.  She is also the Program Team Leader for Forestry and Natural Resources Extension at Clemson.  Dr. Cushing has a Ph.D. in forest finance from UGA, a Master of Taxation and Master of Science in Forest Economics from Mississippi State University and a Bachelor of Science in Forest Resources from the University of Florida.  She is also the Director of the Clemson University Tax School.

 


L. Leon Geyer

Professor
Department of Agriculture and Applied Economics
Virginia Polytechnic Institute and State University
206 B Hutcheson Hall
Blacksburg, Virginia 24061
(540)231-4528
FAX: (540) 231-7417
geyer@vt.edu

Leon Geyer joined the faculty of Virginia Tech in 1981. He conducts research in law and economics, working in areas such as the environment, commercial law, business organization, taxation, and tort problems of the farm and commercial sectors. Current research projects address the divorce impact on farm assets and the Limited Liability Company Acts.

Before coming to Virginia Tech, Professor Geyer worked as an economist and attorney for USDA and the Committee on Agriculture, U.S. House of Representatives. He served as the Altheimer Visiting Professor of Law at the University of Arkansas in 1990; Visiting Professor, Faculty of Law, University of New Brunswick, Fredericton, Canada, 1994; Visiting Fellow, University of Melbourne, Faculty of Law, Melbourne, Victoria, Australia, 1995. He is advisor to the Undergraduate Honor System; President of the Faculty Senate; and President elect, American Agricultural Law Association.

Professor Geyer currently teaches undergraduate courses in environmental and agricultural law, and real estate appraisal and law. Departmental students have selected him as the Outstanding Teacher three times and he has received the College Certificate of Teaching Excellence. He was selected to receive the 1997 Alumni Academic Advising Award. He was presented with the 1999 American Agricultural Law Association Award for Excellence for Professional Scholarship. Professor Geyer speaks often to extension audiences and leads continuing legal education seminars including a popular tax practitioner workshop. He has served the college and university on all major undergraduate academic committees and in multiple leadership positions.


 

 

Philip E. Harris

Professor
427 Lorch Street, Room 517 Madison, WI 53701
(608) 262-9490
FAX: (608) 265-7890
peharris@wisc.edu

Director of Tax Insight, Philip E. Harris is an attorney and professor of Agricultural and Applied Economics at the University of Wisconsin-Madison/Extension. He has taught tax courses and written tax course materials for 31 years and excels in making com­plex tax issues understandable for practitioners.

Currently Professor Harris authors the National Income Tax Workbook, the text for our Annual Tax Course. 28,000 tax practitioners throughout the United States also use the text. Additionally, he writes an annual edition of Agricultural Tax Issues and lectures around the country on agricultural tax issues. Professor Harris also consults with the IRS, WDOR, businesses and tax practitioners.

 


 


J C. Hobbs

 

Assistant Extension Specialist
Agriculture Economics Dept
Oklahoma State University
316 E. Oxford
Enid, OK 73701-1335
(580) 237-7677
FAX: (580) 242-1955
jc.hobbs@okstate.edu

J C. Hobbs has been with Oklahoma State University’s Cooperative Extension Service since 1985.  He holds the position of Assistant Extension Specialist in the OSU Agricultural Economics Department.  His areas of emphasis are farm income tax management, estate planning, farm business management, and farm transition planning.  He also coordinates the OSU Farm and Business Tax Schools and teaches the agricultural tax issues. 

 


 


Guido van der Hoeven

 

Extension Specialist/Senior Lecturer
Department of Agricultural and Resource Economics
North Carolina State University
Box 8109
Raleigh, NC 27695-8109
(919) 515-9071
guido_vdh@ncsu.edu
Guido van der Hoeven's Website

Guido van der Hoeven joined the faculty of the Department of Agricultural and Resource Economics at North Carolina State University in 1995.  His current extension responsibilities are to provide resources and program leadership in the areas of taxation, intergenerational transfers, estate planning, and farm management. 

As Director of the Income Tax Schools, Mr. van der Hoeven provides leadership to the extension program to benefit taxpayers as well as professional tax preparers in the state of North Carolina. Presently, van der Hoeven serves as President of the Land Grant University Tax Education Foundation, Inc. which produces tax education materials for various audiences.  Prior to coming to NC State University, van der Hoeven, was a Farm Management Economist for the Kansas Farm Management Association Program working with 120 farm businesses in four counties.

 


 
 

Gary J. Hoff

 

Extension Specialist - Taxation
University of Illinois Tax School
423 Mumford Hall; MC-710
1301 West Gregory Drive
Urbana, IL 61801
ghoff@illinois.edu
Office (217) 333-2958

Gary Hoff received his enrolled agent (E.A.) designation from the Internal Revenue Service. IRS awards this designation to tax professionals who successfully complete a two-day examination on all aspects of income tax. This designation allows him to represent taxpayers in matters before the IRS. To maintain the designation, he must meet annual continuing education requirements.

Gary began working for the University of Illinois Tax School in 2001. He is the editor of the Tax School workbook, a 700 page workbook which is produced each year and used in continuing education classes for over 13,000 tax professionals. He also writes tax articles and conducts various seminars each year.

 He is a member of the National Association of Enrolled Agents, National Association of Tax Professionals, and the co-chairman of the National Farm Income Tax Extension Committee which meets with the IRS and assists with Publication 225, Farmer’s Tax Guide.


 

C. Robert (Rob) Holcomb

 

Extension Educator, Agricultural Business Management
University of Minnesota Extension
Extension Regional Office, Marshall
1424 E College Drive, Suite 100
Marshall, MN 56258-2087
holcombr@umn.edu
Office (507) 337-2807
Fax (507) 337-2802
Rob Holcomb's Blog


Rob Holcomb, EA, has been an Extension Educator with the University of Minnesota since 2004.  Rob works on the development and delivery of educational programs dealing with agricultural risk management with emphasis on farm analysis, business planning, labor management, and taxation.  Rob has been an instructor for the Minnesota Income Tax Short Course since 2010 and in 2011 began serving as the tax school faculty director.  Rob and his family reside in Marshall, Minnesota.


 


Dennis M. Kauppila

 

Regional Specialist: Farm Business Management
University of Vermont Extension
397 Railroad Street, Suite 3
St. Johnsbury, VT 05819-1740
802-751-8307 x 359
Fax 802-751-8800
dennis.kauppila@uvm.edu

Dennis Kauppila, Associate Professor, is a regional farm business management specialist with University of Vermont Extension, located off-campus. Dennis has a B. S. and M. S. in Ag Economics from UVM.  He started with UVM Extension in 1983 and began helping with the UVM Tax Schools in 1989.  He has been a member of the National Farm Income Tax Extension Committee that advises IRS on the Farmer’s Tax Guide for about 5 years.

 


  
 

Keith Kightlinger

 

Extension Economist- Farm Financial Management
Rural Development Center
P.O. Box 1209
Tifton, GA 31793
Phone: 229-386-3512
kkight@uga.edu

Keith D. Kightlinger is an Extension Specialist in The University of Georgia's Department of Agricultural and Applied Economics.  He is responsible for programming in Taxation and Farm Business and Financial Management.  Since 1993 he has served as Coordinator and Director of UGA's Extension Farm and Small Business Income Tax Schools for Tax Practitioners.  Keith's subject matter work in taxation includes income, estate and gift, sales and property taxes, with primary focus on income and estate & gift tax issues.  His work in farm business and financial management covers farm record keeping, farm business organization and capital structure, and farm labor issues.

Mr. Kightlinger has been a member of the National Farm Income Tax Extension Committee since 1996.  The committee works with the Internal Revenue Service, providing an annual review and content suggestions for IRS Publication 225, The Farmers' Tax Guide.  He has also been a member of the Land Grant University Tax Education Foundation, which annually produces the "National Income Tax Workbook," which is used in continuing professional education programs for income tax practitioners in 28 states, including Georgia.  He participates each year in subject matter selection and content review for the Workbook, and has written materials included in the workbook in 2002, 2003, and 2009.

Keith has been an Extension Specialist in Agricultural Economics for more than 30 years.  From January 1979 through February 1989 he served as an Area Farm Business Analysis Specialist for the University of Kentucky.  Since March 1989 he has been employed by The University of Georgia, working from UGA's Tifton Campus.


  
 

Warren Lee

 

Professor Emeritus
The Ohio State University
230 Agricultural Administration Building
2120 Fyffe Road
Columbus, Ohio 43210
lee.69@osu.edu
Phone: 614-292-6308
Fax: 614-292-4749

Warren Lee is a professor emeritus in the Department of Agricultural, Environmental and Developmental Economics at the Ohio State University.

Prior to retirement in 2003, he served on the Ohio State University faculty for 33 years, specializing in agricultural finance.  He continues to serve as director of the Ohio Income Tax Schools program, a position he has held since 1999.

 


 


Roger A. McEowen

 

2321 N Loop Drive
Iowa State University
Ames, Iowa 50010
Office: 515-294-4076
FAX: 515-294-0530
mceowen@iastate.edu

Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law at Iowa State University in Ames, Iowa, where he is also the Director of the ISU Center for Agricultural Law and Taxation.  Before joining Iowa State in 2004, he was an associate professor of agricultural law and extension specialist in agricultural law and policy at Kansas State.  From 1991-1993, Professor McEowen was in the full-time practice of law with Kelley, Scritsmier and Byrne in North Platte, Nebraska. 

Professor McEowen has also been a visiting professor of law at the University of Arkansas School of Law in Fayetteville, Arkansas, teaching in both the J.D. and L.L.M. programs.  He has also taught at the Drake University School of Law Summer Institute in Agricultural Law. 

At Iowa State, Professor McEowen develops and conducts an educational program in agricultural law and policy and is responsible for developing the curriculum and instructional program for the Iowa Farm Income Tax Schools. 

Professor McEowen received a B.S. with distinction from Purdue University in Management in 1986, an M.S. in Agricultural Economics from Iowa State University in 1990, and a J.D. from the Drake University School of Law in 1991. 

 


 
 

George Patrick

 

Professor and Extension Economist
Krannert Bldg. – Rm. 647
403 W. State Street
W. Lafayette, IN 47907-2056
(765) 494-4241
Fax: (765) 494-9176
gpatrick@purdue.edu

Dr. George Patrick's areas of research include the evaluation of risk management strategies, farmers' risk attitudes and responses to risk, producers' marketing practices and effects of changes in income tax law. Professor Patrick coordinates the Purdue Income Tax School program for tax professionals. The two-day program enrolls about 1,100 tax professionals annually and is conducted at 11 locations throughout Indiana. He also conducts programs for agricultural producers on income tax management and risk management. Dr. Patrick teaches AGEC 456, Federal Income Tax Law, to about 100 undergraduate students in the spring semester.

Dr. Patrick's Extension program was recognized as the Distinguished Extension Program- Individual by the American Association of Agricultural Economics (AAEA) in 2004. He received the Purdue University Cooperative Extension Specialist Career Award in 2002. During the 1999 to 2004 period he served as Director, President-Elect, President and Past-President of the AAEA Extension Section. Dr. Patrick received the 1997 Tax Award from the Quality for Indiana Taxpayers Foundation, Inc. Dr. Patrick was President of the Board of Directors of the Land Grant University Tax Education Foundation, Inc. from 2001 to 2008 and currently serves as a director.

 


 

 

 
Jerry S. Pierce, Jr.

 

KFBM Program Coordinator
615 North Mulberry Street, Suite 205
Elizabethtown, KY 42701
Cell (859) 537-6655
Office (270) 737-4799
FAX (270) 763-1225
jerry.pierce@uky.edu

Jerry Pierce received his B.A. and M.S. degrees from Auburn University.  He is the Program Coordinator for the Kentucky Farm Business Management, a cooperative program between participating farmers and the University.  Participants receive education and advice on farm business decisions, income tax management, and financial trends based on accurate records.  The University uses aggregate data from the farms to develop benchmark profiles of Kentucky agriculture.  The data provides factual economic information about Kentucky farms for use in research, teaching, and extension.  Pierce also teaches the Agricultural Chapter for the Kentucky Income Tax School and serves on the National Farm Income Tax Extension Committee.

 


 


Glenn Rogers

 

UVM Extension Income Tax Consultant
Professor Emeritus - UVM Extension
17 Fairview Dr.
Essex Jct, VT 05452
(802) 318-5387
Glenn.Rogers@uvm.edu

Glenn Rogers, Professor Emeritus, was a County Extension Agent with UNH Cooperative Extension beginning in 1975 before joining UVM Extension in 1982.  He served in numerous agricultural roles for UVM Extension including as a Regional Farm Business Management Specialist for the last 20 years with UVM Extension. Glenn has a B. S. and M. S. in Animal Science from UVM.  He also has post graduate courses in Ag Economics from UVM.  Glenn began with the UVM Tax Schools in 1991.  Glenn was on the Land Grant Tax Education Foundation from 2007 - 2010.  He served as National Association of County Agricultural Agents President in 2005 and as National Treasurer of the Joint Council of Extension Professionals in 2006.   Glenn served as Co-Coordinator for the UVM Income Tax Schools from 2002 - 2008 and as Coordinator and an instructor from 2008 - present.  He also was Assistant Tax Specialist with Yankee Farm Credit from 2011-12.

 


 

 

 

Trent Teegerstrom

The University of Arizona
Dept of Ag and Resource Economics
1110 E James E. Roger Way
Tucson, AZ 85721
(520) 621-6245
FAX (520) 621-6250
tteegers@ag.arizona.edu
Trent Teegerstrom’s Website

 

Trent is an associate Specialist with the Department of Ag and Resource Economics at the University of Arizona. Trent has been involved in production agriculture all his life. He has worked with a variety of agricultural enterprises including dry-land farming in the mid-west; irrigated agriculture in the southwest; and livestock production in the northeast, mountain west, and southwest. He has also worked with fruit and vegetable producers in the northeast and southwest. He joined the University of Arizona’s Department of Agricultural and Resource Economics in 1997 after spending the previous two years as a Farm Business Management Specialist with Cornell Cooperative Extension working in farm finance and risk management areas. His main area of concentration is production economics, Tribal agriculture, risk management, agricultural taxes and agricultural labor issues.

 


 

 

 

Jeffrey E. Tranel

 

Colorado State University
24 Club Manor Drive, Suite 24
Pueblo, CO 81008
(719) 545-1845
FAX (719) 545-1887
jtranel@colostate.edu 

Jeff Tranel is an agricultural and business management economist with Colorado State University Extension and the Department of Agricultural and Resource Economics. He serves as Leader of CSU Extension’s Sustainable and Competitive Agricultural Systems Program Area. Jeff’s professional interests include financial management, accounting and record keeping, income taxes, human resource management, and succession planning. He emphasizes the family in all of this work.

Mr. Tranel has addressed agricultural audiences in 17 U.S. states, Washington, D.C., Canada, and Ireland. He has authored or co-authored numerous resource manuals, fact sheets, spreadsheet templates, articles, newsletters, and a book on human resource management. Jeff has participated on a numerous state, regional, and national projects including AgTransitions.com, RightRisk, Risk and Resilience in Agriculture, Rural Family Ventures, and Ag Help Wanted.  Mr. Tranel has consulted with the Byelorussian Agricultural Academy in its efforts to develop farm management curriculum for residential instruction and outreach. Mr. Tranel been recognized with numerous individual and team awards during his career.

Jeff was raised on a commercial and purebred cattle ranch in south central Wyoming and northwestern Colorado. He earned Bachelor’s and Master’s degrees from the University of Wyoming.

 


 


Ruby A. Ward

 

Utah State University
Applied Economics Department
4815 Old Main Hill
Logan, UT  84322-4815
(435) 797-2323
(435) 797-2701 (fax)
ruby.ward@usu.edu

Dr. Ruby Ward was raised on a farm and ranch in Southeastern Idaho.  After graduating from Ricks College, she received a BS in Agricultural Economics and Accounting from Utah State University.  From Texas A&M University she received an MBA and a PhD in Agricultural Economics.  Dr. Ward joined the faculty at Utah State University in 1998 and was tenured in 2005.  Ward is currently an associate professor and extension specialist at Utah State University in the Department of Applied Economics. Her current assignment involves all three areas emphasized at a land grant University—teaching, research and extension.  She teaches agricultural finance and community planning.  Ward is the committee chair for the Diversified Agricultural Conference.  Ward is the project leader for the Rural Tax Education website and Co-chair of the National Farm Income Tax Extension Committee.  Ward works primarily in the area of rural development focusing on regional economics and agriculture entrepreneurship.


 

 

 

Anne J. Whyte

 

Utah State University
Applied Economics Department
4815 Old Main Hill
Logan, UT  84322-4815
anne.whyte@usu.edu

Anne Whyte received undergraduate degrees in economics and finance from Utah State University, and then completed a Masters of Economics at the same institution.  She completed a Masters of Business Administration at Virginia College.  Her work with this website is primarily related to technical and administrative aspects.