James Monroe Prof ile
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Professor of Law

Areas of Expertise

Tax Law, Business Planning


LL.M New York University
J.D. University of Iowa
M.B.A. University of Denver
B.A. University of Northern Iowa


Drake Professor since 1981
Private Practice in Orlando,FL
Private Practice in Des Moines, IA
Market Research Analyst for Union Carbide & Boise Cascade

Selected Publications

"The Restructuring of Agribusiness Operations - from a Tax Perspective," 4 Drake Journal of Agricultural Law 407

"Tax Anatomy of Debt Restructuring," 41 Arkansas Law Review 1

Significant Accomplishments

American Bar Association Sales & Exchanges Subcommittee

Iowa State Bar Association Taxation Committee

Director and past president of Des Moines Mid-City Business Association

A Contrarian View

"The currently popular bashing of the Internal Revenue Service by politicians and the underfunding of the IRS are dangerous for the survival of the voluntary tax compliance system presently used by the United States to fund government programs. The downsizing of the IRS will leave that agency a work force with a high median age and the inability to attract qualified, younger personnel. The long-term effect of these current political practices will lead to less tax collections, increased deficits and a large group of cynical taxpayers, thus undermining the voluntary tax compliance system.

Everything about the tax system is political. Learning about tax doesn't mean just learning about code sections - it means learning the political motivations behind the law.

Last Modified: 3/1/2011 10:52:00 AM by Megan Flynn