College of Business Faculty Directory

Ph.D., Louisiana State University
M.S., Florida International University
M.A., University of Florida
B.S., University of Tampa
B.A., University of Miami

Recent Publications

HSN, Inc.: Weathering the Retail Storm, co-authorized with Alexander Assouad and William T. Jackson, JOURNAL OF THE INTERNATIONAL ACADEMY FOR CASE STUDIES, Volume 17, Number 1, Spring 2011, pp. 121-130.

The Health Care Tax Credit and its Economic Effect on Business Entities, co-authored with Richard L. Moss, BUSINESS JOURNAL FOR ENTREPRENEURS, Volume 2011, Issue 1, Spring 2011, pp 1-19.

Income Distribution in the United States: A Comparison of Pre-Tax and After-Tax Measures,co-authored with Richard L. Moss, FRANKLIN BUSINESS AND LAW JOURNAL,Volume 2010, Issue 2, Summer 2010, pp. 49-60.

Federal Tax Law and the Single Working Mother: The Dilemma of High Marginal Tax Rates,co-authored with Antoinette Criss, FRANKLIN BUSINESS AND LAW JOURNAL, Volume 2010, Issue 1, Spring 2010, pp. 20-28.

Real Estate as a Capital Asset or Inventory: The Judicial Debate Revisited, co-authored with Michael A. Yuhas and John F. Jewell, JOURNAL OF TAXATION OF INVESTMENTS, Volume 27, Number 2, Winter 2010, pp. 56-74

Case Study: 1031 Exchanges –The Promise and the Pitfalls, co-authored with Wesley J. Linkovich, Vicki M. Linkovich, and John F. Jewell, REAL ESTATE REVIEW, Volume 38, Number 2, Summer 2009, pp. 23-38.

Fighting Poverty: Refundable Tax Credits as a Negative Income Tax, co-authored with Antoinette Criss, ETHICS AND CRITICAL THINKING JOURNAL, Volume 2009, Issue 2, Spring 2009, pp. 40-56.

The Tax Court Decision in Kerzner: An Analysis of Shareholder Tax Basis in S Corporations, co-authored with John F. Jewell, FRANKLIN BUSINESS AND LAW JOURNAL, Volume 2009, Issue 2, Spring 2009, pp. 1-17.

Fellows, James A. and Yuahas, Michael A. "Formation of Family Limited Partnerships with Investment Property: Tax Considerations" BUSINESS JOURNAL FOR ENTREPRENEURS, Volume 2008, Issue 4, Fall 2008, pp. 92-101.

Fellows, James A., Criss, Antoinette and Moss, Richard "Tax Benefits and Tax Justice: Is There a Market Solution?" JOURNAL OF ACCOUNTING ETHICS AND PUBLIC POLICY, Volume 8, Number 3, Fall 2008.

Fellows, James A. Yuhas, Michael A. and Jewell, John F. Working Through the Maze of Recognized Gain from Partnership Distributions of Contributed Property: Code Sections 704(c)(1)(B) and 737(a) Revisited, JOURNAL OF PASSTHROUGH ENTITIES, Volume 11, Number 5, September-October 2008, pp. 27-39.

Fellows, James A., Yuhas, Michael A. and Jewell, John F. "Passive Activity Losses: Learning to Live with the Self-Rental Rule" JOURNAL OF TAXATION, Volume 108, Number 1, January 2008, pp. 16-23.

Fellows, James, Antoinette Criss, and Richard Moss. (Fall 2007), "Tax Benefits and Tax Justice: Is There a Market Solution?" Journal of Accounting, Ethics, and Public Policy, Vol. 9, No. 4.

Fellows, James A. and John F. Jewell (September 2007). "S Corporations: Profits or Payday?" Journal of Accountancy, Volume 204, Number 3, September 2007

Fellows, James and Michael A. Yuhas (2007). "When is Real Estate a Capital Asset? And When is it Not?" The CPA Journal, Volume 77, No. 7, July 2007, pp. 42-45.

*Regulated by the State of Florida