Donald Samelson, CPA, PhD, retired as associate professor in the College of Business at Colorado State University, where he was Director of Graduate Studies in Accounting. In addition to his academic work, he maintained a tax consulting practice for 25 years, with an emphasis on solving tax problems of small business owners. Dr. Samelson has published articles in a number of accounting practice journals, such as Journal of Accountancy, CPA Journal, Taxes, Practical Tax Strategies, Tax Notes, Taxation for Accountants, and Oil and Gas Tax Quarterly, as well as many academic papers. He also has considerable experience developing and presenting CPE workshops in several states, and is active in the Colorado Society of CPAs. In addition to teaching courses in taxation, Dr. Samelson also teaches in CSU’s nationally-known MBA program. He was also active for many years in the American Taxation Association. Dr. Samelson is a four-time Beta Gamma Sigma Professor of the Year in the College of Business. He also received the 2010-11 College award for outstanding service.