Robert L. Gardner

Professor
Robert J. Smith Professorship
Accountancy, School of


Office: 518 TNRB
Phone: (801) 422-3212
Email: robert_gardner@byu.edu
Office hours: By appointment
Expertise:
  • Taxation
  • Taxation: S corporations
  • Taxation: federal income
  • Taxation: international transactions
  • Taxation: research techniques
Research:
  • corporate taxation
  • S corporations
Education:
  • PHD, ACCOUNTING, UNIV OF TEXAS AUSTIN, 1979
  • BS, ACCOUNTING, UNIV OF UTAH, 1976
  • MBA, ACCOUNTING, UNIV OF UTAH, 1975
  • BA, SPANISH, BRIGHAM YOUNG UNIVERSITY, 1969
Group Affiliations:
  • SOA Tax - Primary
  • Global Management Center - Secondary
Selected Publications:
  • "Tax Research Techniques, Eighth Edition," Edition Eighth, AICPA, New York City, June, 2008    
  • "Prentice Hall's Federal Taxation Comprehensive: 2009," Edition 21st, Pearson Prentice Hall, Upper Saddle River, New Jersey, April, 2008    
  • "Prentice Hall's Federal Taxation: Individuals 2009," Edition 23rd, Pearson Prentice Hall, Upper Saddle River, New Jersey, Tom Pope, April, 2008    
  • "Prentice Hall's Federal Taxation, 2008 Comprehensive," Edition 19th, Pearson Prentice Hall, Upper Saddle River, NJ, Thomas R. Pope, Kenneth E. Anderson, April, 2007    
  • "Prentice Halls Federal Taxation: Individuals, 2008.," Edition 22nd, Pearson Prentice Hall, Upper Saddle River, NJ, Tom Pope, April, 2007    
  • "Prentice Hall Federal Taxation 2007: Comprehensive," Edition 18th, Prentice Hall, New Jersey, Pope, Anderson, April, 2006    
  • "Prentice Hall Federal Taxation Individuals 2007," Edition 20th, Prentice Hall, New Jersey, Thomas Pope, April, 2006    
  • "Intricacies of Figuring the Tax and Credit for Foreign Dividends," Tax Strategies Volume 75, Issue 5, Pages 284-292, Warren, Gorham & Lamont, New York, NY, November, 2005    V I E W   A B S T R A C T
  • "Tax Research Techniques, Seventh Edition," Edition 7th, AICPA, New York, Martin A. Censor, September, 2005    
  • "Gift May Create Income or Gain to Donor," The Tax Adviser Issue January 2002, Pages 42-46, January, 2002    
  • "Distributions of Property from Estates and Trusts: Avoiding Income Tax Traps," The Monthly Digest of Tax Articles Pages 8, May, 2001    
  • "Distributions of Property From Estates and Trusts: Avoiding Income Tax Traps," Estate Planning Volume 27, number 7, Pages 312-319, July, 2000    
  • "Income Tax Traps for the Unwary of Property Distributions from Estates and Trusts," June, 1999    
  • "Extraordinary Dividends After TRA 97," Journal of Corporate Taxation Pages 252-273., September, 1998    
  • "Critical Thinking in the Accounting Profession: Aptitudes and Attitudes," Journal of Accounting Education Volume 16, Issue 3,4, Pages 381-406, January, 1998    
Experience:
   Teaching
  • Robert J. Smith Professor, Brigham Young University, 1996
  • Professor, Brigham Young University, 1990
  • Associate Professor, Brigham Young University, 1984-1990
  • Assistant Professor, Brigham Young University, 1979-1984
   Professional
  • IBM
  • Ernst & Young, LLP
  • Deloitte & Touche, LLP
  • KPMG, LLP
Awards:
  • School of Accountancy Productivity Award, Brigham Young University, 1982, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995
  • Outstanding Service Award , American Taxation Association , 2006
  • Outstanding Faculty Award, 2001 , Marriott School of Management , 2001
  • Times Mirror Teaching Excellence Award , Marriott School , 1996
  • Robert J. Smith Professor of Accounting , SOAIS , 1996
  • Professor of the Month , Marriott School of Management, Brigham Young University , 1991
  • Productive Young Scholar , Marriott School, Brigham Young University , 1985
Languages:
  • Spanish