Allan Karnes, KPMG Tax Research Professor of Accountancy, has a well-balanced background in education and business. When he joined SIU College of Business in 1981, he brought with him many years of public accounting experience and while at SIU, Karnes earned a law degree in 1986 and was admitted to the bar that same year.  He served as the director of the School of Accountancy from 1995 to 2005.

Karnes researches taxation and law. He focuses on partnership and individual taxation; unauthorized disclosures of tax returns and return information and marital relations.

A native of northern Indiana, Karnes earned bachelor's and master's degrees from Ball State University.  He was certified as a public accountant in Illinois in 1979.

"I enjoy reaching across disciplines and have always had a great interest in the law.  I especially enjoy taking a very complex area like contract interpretation and making it understandable for the average college student," Karnes said.

Karnes and Albert P. Melone, professor emeritus of political science at SIU, recently released the second edition of  "The American Legal System:  Perspectives, Politics, Processes, and Policies" published by Rowman and Littlefield. 

In 2003, Karnes and Melone joined forces to produce the first edition of the textbook, an 800-page publication with 16 chapters focusing on four broad areas:  an overview of the legal system; a comparison of its different processes; a section dealing with laws that focus on individuals and another section dealing with laws that focus on business.

The second edition includes new developments in the law and comparative law information not included in the first edition.  "There is also an emphasis on the war on terror, something the first edition didn't have," said Melone.

"This introduction to the American legal order sets a new standard of excellence in the field," said Donald P. Kommers, Joseph and Elizabeth Robbie Professor of Politic Science and professor of law at University of Notre Dame.  "It views the legal order with a wide-angle lens, covering all major phases of American public and private law within the framework of our constitutional and political system.  Its clear goals and lucid prose, not to mention its lively discussion questions, simply add to its luster as an effective-and student-friendly-teaching tool." 

"We're pleased that our book has been well-received," said Melone.  "It took a couple years of hard work but we find great satisfaction in the fact that our books have helped and will continue to help students to better understand the subject matter."

Melone's teaching career spanned 36 years with stints as a political science professor at SIUC, Idaho State University, North Dakota State University and Colorado College.  He holds bachelor's and master's degrees in political science from California State University, Los Angeles and a doctorate in political science from The University of Iowa.

Like Melone, Karnes says it's all about the students.  "We have great students here who will achieve way beyond their roots.  Being a part of that and seeing them grow is a source of great satisfaction and seeing them after they have graduated and saying, 'Hey-that stuff I hated when we were working on it in class saved me one day-I remembered it and was able to apply it in a situation that really helped a client,'" he said.

For more information on the text visit: http://www.rowmanlittlefield.com/

RESEARCH INTERESTS

• Taxation and law
• State income tax withholding on nonresident partners' distributive shares of partnership income
• Using revenue provisions to redress unauthorized disclosures of tax returns and return information
• Limited liability

RECENT PUBLICATIONS

“Treatment of Community Income for Spouses Living Apart (Part II),” The Tax Advisor, Vol. 37, No. 4 (April 2006) pp. 224-229, co-authors: Scott Salmon & Darla Karnes.

“Treatment of Community Income for Spouses Living Apart (Part I),” The Tax Advisor, Vol. 37, No. 3 (March 2006) pp. 164-168, co-authors: Scott Salmon & Darla Karnes.

Karnes, Allan and Albert Melone. The American Legal System: Foundations, Processes and Norms. Los Angeles: Roxbury Publishing Co., 2003, 790 pages.

“Is the Accounting profession Losing High Potential Recruits by Default?,” The Accounting Educator’s Journal, Vol. IX, No. 2, (Fall 1997), pp. 28-43, co-authors, James King & Randall Hahn.

“The Limited Liability Company: A State by State Look at the New Pass-Through Entity,” Detroit College of Law at Michigan State University Law Review, Vol. 1997 No. 1, pp2-47, co-authors, Roger Lirely and Lori Cundiff.

AWARDS

Peat Marwick Outstanding Contribution to the School of Accountancy Award-1989-1990, 1992-1993 & 1993-1994.

Peat Marwick Outstanding Professor in the School of Accounting-1988-1989.

SIU-C's College of Business and Administration Graduate Teaching Honor Roll-1988-1989 and 1992-1993.

Peat Marwick Outstanding Instructor in Accounting-1984-1985 & 1985-1986.