At the February 2010 meeting, the Trustees approved the creation of an
ATA Memorial Fund for the benefit of Doctoral Education. With the loss of long-time members we are reminded that
the ATA created this fund to provide a vehicle for ATA members to
contribute in memory of deceased ATA members and friends.
Calls for contributions
Annually, the ATA President shall solicit contributions from the
membership in memory of any recent lost member(s).
Use of funds
- Each August, the Trustees shall decide how much shall be spent
during the coming fiscal year out of contributions and/or earnings
received during the prior fiscal year.
- The Doctoral Consortium Committee will determine the specific
annual use of approved funds. The committee may choose to consult the
surviving family member. They shall arrange for personal thank-you
letters from student beneficiaries to the surviving family member(s).
Possible uses could include travel costs, registration fees, or
- The ATA Treasurer shall report contributions and earnings to the
Trustees annually. The ATA Treasurer shall report ending balances to
the membership at the Annual Meeting, but shall not disclose the
amounts of contributions, earnings, or disbursements, so as to maintain
confidentiality regarding which ATA members motivated
Please make your check payable to the American Accounting Association,
indicate "ATA Memorial Fund" on the check memo line and mail it
ATA Treasurer (please contact the
Treasurer for mailing instructions).
Christine "Chris" Bauman
On April 26, 2012, one of our long-time members, Chris Bauman, passed
away following a long battle with illness. Throughout the years, Chris
was very active in the ATA, serving as a trustee as well as on the
Publications Committee, the Mid-Year Program Committee, the ATA/Deloitte
Teaching Innovation Award Committee, the External Relations Committee, and
the Regional Programs Committee. She also currently served as a member
of the JLTR editorial board.
But her most passionate service to the ATA was with regard to the Pro
Bono Services Task Force, a task force which she chaired for several years.
Her efforts to ensure that all taxpayers, even those without the means to
afford payment, had access to expert tax preparation did not waver, as she
continued to supervise the VITA program at the University of Northern Iowa
through the recent tax season, even when faced with the knowledge that her
treatments were no longer effective.
Chris is survived by her husband, Mark, and son, Matthew. Our deep
sympathies go out to them as well as to her colleagues at the University of
Northern Iowa, who undoubtedly, like us, will greatly miss her.
ATA members may also make donations in Chris' name to the ATA Memorial Fund fbo Doctoral Education,
which will help fund doctoral student travel to the ATA Doctoral
UA Eller College professor Dan Dhaliwal, one of the nation’s leading researchers in accounting, died in Houston on June 21, 2016. He was 71.
Dhaliwal, the Frances McClelland Endowed Professor of Accounting, was the head of the Department of Accounting at the Eller College of Management, a role in which he served since 1996.
Dhaliwal came to the UA from California State University to complete his master’s and doctoral degrees in accounting. Following his graduation in 1977, he served as an assistant professor of accounting at the University of Iowa; in 1979, he joined the U.S. Securities and Exchange Commission as a visiting research fellow. He returned to the UA in 1980 as an associate professor of accounting. He served as acting head of the accounting department in 1984-1985 and was promoted to full professor in 1986. He was appointed department head in 1996.
Dhaliwal was a frequent contributor of articles to top accounting journals and served on numerous editorial boards, including The Accounting Review and Journal of Accounting Research, the former of which he also edited from 2005-2008. He was ranked first in the nation among authors contributing to accounting literature in the areas of tax and archival tax, ranked no. 2 for archival financial, and no. 6 for financial. In 2004, he was named the American Accounting Association’s Educator of the Year.
Professor Charles R. Enis, a lifelong member of ATA, died of cancer at his home on November 25, 2015. He was 69.
Charles was an expert in taxation, public policy, and judgment and decision-making in accounting, and a faculty member for 34 years at Smeal College of Business, Pennsylvania State University,
He was born in Baltimore and earned his undergraduate, MBA, and doctoral degrees, all from the University of Maryland. He was also a CPA. He joined Penn State in 1981.
He authored over ninety publications, including more than thirty articles in scholarly journals such as Accounting, Organizations, and Society; Decision Sciences; the Journal of Accounting Research; and the Journal of the American Taxation Association.
Charles was devoted to his students and would try to involve them in tax law considerations drawn from his own life. He loved to vacation in Ocean City, MD, had a home there, and drove a 1973 Eldorado convertible. These facts were prominent in the tax cases he wrote for his students to analyze. Were improvements to the vacation property tax deductible? How many days could the property be rented each year without attracting tax? For any tax question, Charles knew the answer, the relevant code section, and even the IRS form.
Charles’ encyclopedic knowledge extended to three other subjects: baseball, pharmaceuticals, and ballroom dancing. He was a lifelong Baltimore Orioles and Washington Nationals supporter and a hard-playing member of the Smeal Accounting Department's softball team. He served as a pharmacy specialist in the Army and Army Reserve at Walter Reed National Military Medical Center. And, he loved ballroom dancing with Gloria.
Charles was buried with military honors at the Indiantown Gap National Cemetery. He is survived by his wife Gloria, son Mark, daughter Megan May, and two grandchildren.
Marcel Robert Escoffier
Marcel (Marty) Robert Escoffier, age 60, passed away unexpectedly on
September 15, 2009. He was an Associate Professor at Florida International
University’s School of Hospitality and Tourism Management where he
taught courses in food and beverage operations and control. He was very
active in university committees and served as Chairman of the Faculty
Senate for 2003‐2004. He was Editor of the FIU Hospitality Review for
2004‐2007 and authored several books and numerous articles. He was
involved in several professional associations and a Past President of the
Southeast Division of CHRIE (the association of hospitality and tourism
school professors). He had worked in the hospitality industry for over
twenty years before becoming a professor.
There are many friends among the members of the ATA, who will truly miss
Marty. He worked with his wife, Shirley (an Associate Professor of
Accounting at the University of Miami), and gave generously of his time,
year after year, to assist ATA vice-presidents with locating hotels,
planning food, and making sure ATA Midyear Meetings ran smoothly. Marty
could be counted on to insure there was plenty of good food at ATA
meetings, no uninvited guests, or overcharges by hotels. He was always
available with a welcoming smile to answer questions, man the registration
desk, and help out in any way that was needed. Marty truly contributed to
the success of our meetings. The ATA and our members have lost a true
Marty was the grand‐nephew of the great Chef George August
Escoffier and the grandson of both a French chef and, on his mother’s
side, a great saloon keeper and German chef. His hobbies included the study
of comparative cuisine and food history. He enjoyed cooking romantic
dinners for Shirley and traveling with her, particularly in France. He had
a wonderful sense of humor and was a true friend who will be greatly
missed, not only by his family, but by many friends, colleagues, and
students whose lives he touched. He is survived by his beloved wife of 30
years and his mother, Marion.
John L. "Jack" Kramer
“Jack” Kramer passed away the evening of April 17, 2013 after a
long illness, surrounded by his wife, UF accounting professor Sandra Kramer
and family, including his four sons.
Jack joined the University of Florida as an Associate Professor in 1980,
after serving on the faculty at the University of Texas – Austin from
1975 to 1979. He earned his PhD and MBA from the University of Michigan and
his BBA from University of Michigan - Dearborn.
At the University of Florida, he retired as the Arthur Andersen
Professor of Accounting in the Fisher School of Accounting. He served many
t the University, including Director of the Fisher School of
Accounting, Associate Dean in the Warrington College of Business
Administration, and as Interim Dean of the College of Business
Administration in 1989-90.
Professor Kramer’s contributions to the world of tax academia are
legendary. He authored numerous research papers and textbooks, served as
the Editor of The Journal of the American Taxation Association and as
President of the American Taxation Association. He received the ATA Ray
Sommerfeld Outstanding Tax Educator Award in 2001 for lifetime achievement,
the highest honor of this organization of tax academics.
He leaves behind an important legacy and his contributions continue
through the work of the many former students and colleagues he influenced.
Any tax professor and any student of taxation owes a debt of gratitude to
Jack Kramer. Former students, friends, and colleagues recently contributed
more than $600,000 to endow the Jack Kramer Professorship at the University
Jack was a friend and mentor to many. He brought rigor to the classroom
and the tax literature and he always had time to help students and
colleagues. And he had a wicked sense of humor, a top-notch bowling game,
and an appreciation for fast cars. He had a critically important influence
on the accounting programs at the University of Florida.
Lawrence C. Phillips, President of the ATA in 1981-1982, passed away on
January 20, 2015 at the age of 76. Dr. Phillips had a long
accomplished career in academia and as a CPA in public accounting. He was a
retired professor at the University of Miami where he served as Chair of
the Department of Accounting and Interim Dean of the School of Business
Administration. Dr. Phillips served the ATA in a multitude of roles
for over 40 years. His enthusiasm for teaching tax and his wisdom
will be missed. He is survived by his wife, Kay Tatum, an accounting
professor at the University of Miami.
Dave Nelson Stewart, our beloved husband, father, and grandfather returned to his Heavenly Father on November 3, 2016 in Provo, Utah. He was the fourth of six children born to Carma and Alden Stewart on June 21, 1952. Dave grew up in Las Vegas, Nevada and graduated from Ed W. Clark High School. He received a Masters degree in Accounting at Brigham Young University and a PhD from the University of Florida. It was during his time at BYU that he met and fell in love with Jane Ferry. They were sealed on July 19, 1974 in the Logan, Utah Temple. Together they raised six children and are expecting their 26th grandchild this month.
Dave had a strong work ethic and desire to serve his students. After attaining his PhD, Dave taught in the Marriott School of Management at BYU for 36 years. During his tenure there, he was very involved with the student organization Beta Alpha Psi where he acted as faculty advisor and regional director. He received many awards during his career including the Marriott School Outstanding Faculty Award, UACPA’s Outstanding Faculty Award and the 2016 Merrill J. Bateman Student Choice Award. One of the things he valued most from his time at BYU was the close relationships he developed with his colleagues who he had lunch with daily even during the last days of his battle with cancer.
Being physically active was an important part of Dave’s life. At a young age he enjoyed golf and later developed a love for biking and spent many hours riding his bike with family and friends. His children have fond memories of training with him for marathons, triathlons and LOTOJA, a 206 mile bike race, which he completed 11 times.
Paramount in Dave’s life was his service to his church and family. Dave had a strong testimony of the Church of Jesus Christ of Latter-day Saints which he exemplified to his children and grandchildren. He served as a full-time missionary for the LDS church in the England Central Mission, held numerous church callings, and was a dedicated home teacher.
Above all, Dave loved his family. He nurtured a close relationship with each of his children and grandchildren. Spending time with family was a top priority for him and he provided many opportunities for his family to be together. Whether it was traveling, having Sunday dinners or impromptu family lunches, Dave’s greatest joy was being with his family.