The tax faculty provides a balance between theory and practice. They bring outstanding academic credentials, superior research and publication records, and strong professional backgrounds to the classroom. All full-time tax faculty hold law degrees and some are also CPAs. Most have LL.M. in taxation. They are professionally active within the field by being members of various legal and accounting associations. The faculty actively publishes in academic and professional journals. Several faculty members have also authored books. The full-time faculty is complemented with outstanding practitioners as lecturers. The following full-time faculty teaches the majority of the tax courses.
Frank L. Brunetti, J.D., LL.M.
Professor of Taxation and Law
E-Mail: Brunetti@fdu.edu
Dr. Brunetti is a full time Professor in the MS Tax Program since 1981. Dr. Brunetti teaches a wide range of tax courses including Tax Accounting, Individual and Corporate Taxation and Research. Currently Dr. Brunetti is working on the Accounting Method and Periods portion of the Commerce Clearing House electronic publication entitled “CCH Solutions Tax and Business Advisory Library.” Recent publications include: Accounting Methods and Periods. This book was written for the American Institute of Certified Public Accountants for their national tax education and certification program.
A regular lecturer on a variety of tax subjects, his articles have appeared in such publications as The Estate Planning, the Journal of Accountancy, Tax Management Real Estate Journal, and the Real Estate Tax Digest.
Dr.Brunetti earned his BA at Rutgers University (1970), J.D. at Duquesne Law School (1973), and an LL.M. at New York University (Taxation 1977).
Theodore M. David, J.D., LL.M.
Professor of Taxation and Law
E-Mail: Tedd27@aol.com
Dr. David has been a full-time FDU faculty member since 1980. He earned an LL.M. in taxation from New York University and earned his JD from the New York Law School. Dr. David is admitted to practice before the New Jersey and New York Bars and the U.S. Tax Court. Prior to joining the FDU faculty, he represented the IRS in the Regional Counsel’s Office. He has practiced extensively in the substantive and procedural tax areas. A regular lecturer on a variety of tax subjects, Professor David’s articles have appeared in such publications as the CPA Journal and The Practical Tax Lawyer.
John H. Skarbnik, J.D., LL.M., C.P.A.
Professor of Taxation and Law
E-mail: jhskarbnik@WHBESQS.com
Professor Skarbnik has taught almost exclusively in the MS in Taxation Program at Fairleigh Dickinson University since 1998. He has taught over 14 different MS in Taxation courses including Partnership Taxation, Corporate Tax I and II, Advanced Federal Tax I and II, Tax Practice and Procedure I and II, Research, Estate and Gift Taxation, and Estate and Gift Planning. In 2000, Professor Skarbnik was promoted to the senior faculty rank of Professor.
Since 1979, Professor Skarbnik has been a member of the New Jersey Bar. In 1988, he was admitted to the New York Bar. He also has been a New Jersey Certified Public Accountant since 1982.
Professor Skarbnik has published over 28 articles published in a number of nationally, recognized, tax journals. He also co-authored Rapkin and Johnson’s Current Legal Forms with Tax Analysis, Volume 6A, Chapter 16, Corporation Reorganizations and Liquidations, (Matthew Bender & Company, May, 1996). Professor Skarbnik frequently speaks before professional organizations on a variety of tax related subjects.
Ron West, J.D., LL.M., C.P.A.
Professor of Taxation and Law, Director MS In Taxation
E-Mail: West@fdu.edu
Dr. West is a full-time faculty member at FDU since 1997. He holds an LLM in taxation from NYU Law School, a JD from Vanderbilt Law School, where he served as an editor on Law Review, and is also a CPA. He is a member of the NY, CT and NJ bars, and is admitted to practice before the tax court and the US Supreme Court.
Professor West’s professional background includes employment with the wall street law firm of LeBoeuf, Lamb, Greene and MacRae, and American Express Tax Services (formerly GGK). His tax articles have appeared in The CPA Journal, Journal of Accountancy, Practical Tax Strategies, and Taxation for Accountants.
At FDU, Dr. West regularly teaches tax courses in Practice and Procedure, Compensation, Estate & Gift Planning, and Income Taxation of Estates and Trusts. In 2000, Professor West was bestowed The Teacher of the Year Award in the Silverman College of Business.
Marshall P. Bartlett, J.D.
Professor of Taxation and Law, Executive in Residence in Taxation
E-mail: MPBARTL@CS.com
Professor Bartlett has taught in the MS in Taxation program at Fairleigh Dickinson University since 1999. He teaches all four international tax courses (International Tax I, II, and III and U.S. International Corporate Taxation) and the two corporate tax courses (Advanced Corporate Tax II and Consolidated Returns).
Professor Bartlett has been a member of the New York Bar since 1970. In 1982 he was admitted to the Texas Bar. Professor Bartlett received his Bachelor of Arts degree with high honors from Princeton University in 1965, where he majored in History. In 1965-66 he attended Trinity College, Cambridge, England, where he majored in Economics. In 1969 he received his Juris Doctor degree cum laude from Harvard Law School.
Professor Bartlett has published two articles in The Tax Lawyer, the publication of the Tax Section of the American Bar Association. From 1976 to 1982 he was first Articles Editor and then promoted to the Managing Editor of The Tax Lawyer.
Professor Bartlett served as an Associate at Sullivan & Cromwell from 1969 to 1977. He was Partner at Satterlee & Stephens from 1977 to 1978. From 1979 to 2000 he held a variety of tax positions at Exxon Mobil Corporation in New York, Houston and Florham Park, with the final 11 years as General Tax Counsel of Exxon Company, International.
Stephen C. Fox, C.P.A., C.M.A., MSAcc.
Adjunct Professor
Professor Fox has been Adjunct Professor of Taxation at FDU since 1995, when he developed FDU’s first trio of international tax courses. He is a Certified Public Accountant and Certified Management Accountant with over 25 years tax experience, primarily in international tax. Professor Fox also serves as a Director at The Videre Group, LLP, in Parsippany, and was previously an International Tax Director with Deloitte & Touche, LLP. He has advised clients in a wide array of industries on international structuring, foreign tax credit issues, intercompany pricing, Subpart F, international assignees, and inbound issues. Professor Fox’s more than 15 articles have appeared in Journal of Taxation, Journal of International Taxation, Journal of Taxation of Investments, The Tax Adviser, and other publications. His memberships include AICPA, NYSCPA, International Tax Association, and IMA.
Kevin F. Murphy, J.D., LL.M., C.P.A.
Adjunct Professor
Professor Murphy has been an adjunct professor at Fairleigh Dickinson University since 1989, teaching both our Deferred Compensation and Estate Planning courses. He is a member with the law firm of Lum, Danzis, Drasco, Positan & Kleinberg, LLC in Roseland, NJ. Mr. Murphy has lectured extensively on estate planning and employee benefits before professional groups such as the New Jersey and New York Societies of Certified Public Accountants, Fairleigh Dickinson University Tax Institute, New Jersey State Bar Association, Tri-County Estate Planning Council, International Society of Certified Employee Benefits Specialists, and the International Society of Certified Financial Planners. Mr. Murphy received his BBA in Accounting from the University of Notre Dame and his JD from Seton Hall School of Law.
Robert Wellbrock, C.P.A.
Adjunct Professor
Professor Wellbrock specializes in International Tax. He is a retired corporate officer and chief tax officer of a Fortune 250 multi-national company. In addition, he draws on twenty-five years experience as senior responsible tax executive covering global tax administration for series of international companies with operations in manufacturing, sales, and servicing of heavy industrial goods or specialty chemicals, plus extraction of natural resources and delivery of related field expertise. During his career, he has held various financial positions in pharmaceutical and communications sectors and audit duties with two “Big 5” public accounting firms.
Theresa Borzelli, J.D.
Adjunct Professor
Professor Borzelli is of counsel with the firm of Lampf, Lipkind, Prupis & Petigrow with offices in West Orange, New Jersey and New York City. She concentrates her practice in the areas of human resources law, employee benefits, ERISA and tax-exempt organizations.
Professor Borzelli is a graduate of Rutgers (Newark) Law School and also holds BS and MBA from Rutgers.
R Craig Hurring, C.P.A.
Adjunct Professor
Professor Hurring is new to the MS Taxation Program at Fairleigh Dickinson University. He teaches in the corporate tax area, drawing on 25 years of multinational corporate tax experience. Professor Hurring started his career with Arthur Andersen & Co. Currently, he is the Manager of International Tax at Becton Dickinson Co. Professor Hurring has been a Certified Public Accountant since 1979. He received his BA in Economics and MBA in Professional Accounting from Rutgers University.
John P. DeDantis, J.D., LL.M., C.P.A.
Adjunct Professor
Professor DeSantis is a partner at the law firm of Levine, DeSantis & Associates, admitted to practice law in New York, New Jersey and Pennsylvania. He teaches in the area of trusts and estates. Professor DeSantis received his law degree from St. John’s Law School and his LLM in taxation from Syracuse University School of Law. Prior to entering the field of law, he was a tax manager at KPMG Peat Marwick. Professor DeSantis frequently presents seminars and educational programs in New Jersey to numerous professional organizations on estates and trusts, as well as business planning.
Beth D. Tractenberg, J.D.
Adjunct Professor
Professor Tractenberg specializes in the fields of tax-exempt organizations, planned giving, estate planning, estate administration and advising high net worth individuals in all aspects of estate planning, including cross-border tax planning. She is a partner with the law of firm of Davies Ward Phillips & Vineberg, a leading international business law firm. Previously, she was employed with Willkie Farr & Gallagher, Shearman & Sterling, Shereff Freidman, and Sullivan & Cromwell.
Professor Tractenberg is a graduate of New York University School of Law, where she was elected to the Order of the Coif, and of Wesleyan University where she was elected to Phi Beta Kappa. She was the Chair of the Committee on Charitable Organizations of the Trusts and Estates Law Section of the New York State Bar Association from 1999 through 2001, and
is a Fellow of the American College of Trust and Estate Counsel. Professor Tractenberg has written extensively about taxation, private foundations and related topics, and lectures frequently. She is a member of both the New York and New Jersey Bars.
Susan A. Feeney, J.D.
Adjunct Professor
Professor Feeney is a partner with the law firm of McCarter & English, LLP, with offices in NJ, NY, and several other states. She concentrates in the areas of state taxation and local property taxation.
She is admitted to the Bars of the States of NJ and NY. She is a Trustee of the NJ State Bar Association and Past Chair (1993-1994) of the NJ State Bar Association Taxation Section. She is a member of the New Jersey Supreme Court Committee on the Tax Court and the State and Local Tax Committee of the ABA Tax Section. Ms. Feeney is a member of the Sales and Use Tax Review Commission of the State of New Jersey. She lectures frequently on the subject of state taxes and local property taxes to civic and professional groups. She is the attorney for the N.J. Association of County Tax Board Commissioners and Administrators.
Ms. Feeney co-authored the 2002 New Jersey Tax Handbook and the CCH 2002 Guidebook to New Jersey Taxes. Other publications of hers appear in the New Jersey Law Journal, the New Jersey Lawyer, and the Journal of Property Tax Management.
Ms. Feeney is a graduate of Fordham Law School (1981) and she holds an undergraduate degree from Seton Hall University (summa cum laude 1978). She completed a clerkship in the New Jersey Tax Court upon graduation from law school.
Michael J. Guerriero, J.D.
Adjunct Professor
Professor Guerriero teaches state and local tax courses. He is Counsel to the firm Pitney, Hardin, Kipp & Szuch LLP with offices in New Jersey and New York. Prior to joining Pitney Hardin, he was state and local tax counsel at Lucent Technologies/AT&T /Western Electric for almost thirty years. He has in-depth experience in all areas of state and local taxation, including minimization, planning, corporate mergers, acquisitions and divestitures. In addition, Professor Guerriero has had substantial litigation and conflict resolution experience at both judicial and administrative levels in several states.
Professor Guerriero is a graduate of New York Law School (1971) and the University of Delaware (1968). He is admitted to practice in New Jersey and New York. He is a member of the Institute of Professionals in Taxation (IPT) and has been an instructor in the IPT’s Advanced Personal Property Tax School for five years. He has been a frequent presenter at IPT Property Tax Symposia. Professor Guerriero also has been an instructor in the NYU Summer Institute State and Local Tax Course.
Craig B. Fields, J.D., LL.M.
Adjunct Professor
Craig B. Fields is a partner in the firm’s New York City office of Morrison & Foerster, LLP, where his practice focuses on litigation and planning relating to state and local tax matters. He has been involved in controversies regarding state and local tax issues before the administrative and judicial systems of numerous jurisdictions throughout the United States. Mr. Fields has also provided advice regarding the potential tax consequences of complex restructurings involving the corporation income (franchise) taxes, the sales and use taxes and miscellaneous taxes of many jurisdictions.
Mr. Fields obtained his LL.M. in Taxation from New York University School of Law and his J.D. from Duke University School of Law. He obtained his B.A. from Queens College in both Accounting and Economics.
Mr. Fields has written extensively in the area of state and local taxation. His articles have appeared in numerous publications, including the American Bar Association’s The State & Local Tax Lawyer, Tax Management’s Multistate Tax Report, State Tax Notes, Research Institute of America’s State and Local Taxes Weekly, the COST State Tax Report, the Journal of State Taxation, the Journal of Multistate Taxation and Incentives, the Journal of New York Taxation, and Interstate Tax Report. Mr. Fields is also a frequent lecturer concerning state and local taxes and has spoken before such organizations as Georgetown University Law Center’s Advanced State and Local Tax Institute, New York University’s Institute on State and Local Taxation, the Energy Tax Association, the Council On State Taxation, the Tax Executives Institute, and the Tax Section of the American Bar Association. Mr. Fields is chair of the Task Force for Administrative and Judicial Procedural Reforms of the American Bar Association’s State and Local Tax Committee and is a former chair of the Subcommittee for Corporate Income and Franchise Taxes.
Hollis L. Hyans, J.D., LL.M.
Adjunct Professor
Ms. Hyans is a partner in the firm’s New York City office of Morrison & Foerster, LLP. Ms. Hyans’ practice focuses on state and local tax litigation and planning. She had extensive experience in general commercial litigation before joining the firm’s Tax Department in 1989. Since that time, she has handled a wide range of state and local tax controversies, and litigated or resolved state tax disputes across the nation, as well as in the United States Tax Court. She has also developed special expertise in New York State and New York City corporate franchise and sales tax issues.
Ms. Hyans received her J.D. from New York University School of Law in 1980, Order of the Coif, where she was also a staff member of the New York University Law Review, and her B.A. degree from Brooklyn College of the City University of New York in 1973, Phi Beta Kappa. Ms. Hyans served as a law clerk to the Honorable Pierre N. Leval, then District Judge in the Southern District of New York.
Ms. Hyans has written extensively on state and local tax issues and has authored numerous articles in State Tax Notes, Research Institute of America’s State and Local Taxes Weekly, Interstate Tax Report, the firm’s newsletters, State & Local Tax Insights and New York Tax Insights, and the New York Law Journal, as well as many other publications, and has co-authored a chapter in Transfer Pricing Handbook. She is a frequent speaker on state and local tax issues, and has appeared before such groups as the Tax Executives Institute, the NYU Tax Society, and the New York State Bar Association. Ms. Hyans is a member of the Executive Committee of the Tax Section of the New York State Bar Association and serves as Co-chair of the Association’s Subcommittee on New York State Sales & Miscellaneous Taxes. Her practice also includes advice to clients on the state and local tax ramifications of various business transactions.