James Wittenbach
- Biography
- Background
- Publications
- Presentations
- Awards
James L. Wittenbach is a Full Professor in the Department of Accountancy since 1972. He teaches taxation courses to both graduate and undergraduate students and has been the recipient of numerous teaching awards. In 1979, Professor Wittenbach received the Most Outstanding Professor Award from the University of Notre Dame's Graduate School of Business. In 1988 and 1994, he was the recipient of the College of Business Administration's Senior Class Outstanding Teacher Award. In 1999, 2003, and 2006 he received a Kaneb Teaching Award from the University of Notre Dame for excellence in undergraduate teaching. In 2007, 2014 and 2019 he was the recipient of the Master of Science in Accountancy Outstanding Professor Award.
Education
C.P.A., State of Indiana
DBA, University of Oklahoma
MBA, Michigan State University
BS, Ferris State University
Areas of Expertise
Taxation of Not-for-Profit Organizations
Tax Research Techniques
Taxation of Corporations and Shareholders
Individual Taxation
"Qualified Charitable Distributions: Ramifications for Charitably Inclined Senior Citizens", (With Ken Milani), Taxation of Exempts, 34, 2022
"Navigating the Electric Vehicle Tax Credit", Tax Notes, 170, 2021
"S Corporations: Impact of Shareholder Loans on Flow Through of Losses", Taxes--The Tax Magazine, 98, 2020
"What is the Meaning of Material Participation?", Taxes: The Tax Magazine, 98, 2020
"What is the Meaning of a Redemption Not Essentially Equivalent to a Dividend?'", Practical Tax Strategies, 104, 2020
"Formal Indirect Income Measurement Methods", Tax Notes, 160, 2018
"Qualified Residence Interest: Recent Developments and Distinct Situations", Practical Tax Strategies, 101, 2018
"Qualified Residence Interest: Recent Developments and Distinct Situations", Real Estate Taxation, 45, 2018
"The Significance of the Word Physical in Code Section 104(a)(2)", TAXES-The Tax Magazine, 95, 2017
"Conservation Easements: Recent Cases Deny Contribution Deduction", Practical Tax Strategies, 98, 2017
"Charting the Interactions of the Charitable Contribution Deduction for Corporations", (With Ken Milani, Josh Riegel), Taxation of Exempts, 28, 2017
"Charting The Interactions of the Charitable Contribution Deduction for Individuals", (With Kenneth Milani, Joshua Riegel), Taxation of Exempts, 28, 2016
"Section 199: The Benefits and Burdens of Ownership", Practical Tax Strategies, 96, 2016
"Acquisition Indebtedness Can Also Qualify as Home Equity Indebtedness", Taxes-The Tax Magazine, 89, 2011
"The Good Old Days Weren't So Great", American Society of Business and Behavioral Sciences, 2008
Award
"Master of Science in Accountancy Outstanding Professor Award", Department of Accountancy, 2019