College of Business
Opening Minds, Expanding Opportunities.


College of Business
140 7th Avenue South BAY 111
St. Petersburg Florida 33701
Phone: 727-873-4154
Fax: 727-873-4192

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James Fellows, Ph.D., CPA*


Professor
Program of Accountancy

Contact Information
Office: DAV 223
Phone: 727-873-4587
Fax: 727-873-4192
Email:fellows@usfsp.edu

Education

Ph.D., Louisiana State University
M.S., Florida International University
M.A., University of Florida
B.S., University of Tampa
B.A., University of Miami


Awards and Recognition

Bank of America Endowed Professor - 2010-2011
Bank of America Endowed Professor - 2009-2010

Recent Publications

Fellows, J. A. (Summer 2013). The IRS VITA program: Student internships with civic engagement. Global Education Journal, Vol 2013 (2) 20-28. Refereed. Learning and Pedagogy.

Fellows, J. A. (Summer 2013). Tax law and national health care: An analysis of the new medicare tax on investment earnings. Franklin Business and Law Journal, 13 (2) 149-158. Refereed. Contribution to Practice.

Fellows, J. A., & Danese, S. P. (2012). Ethical policy dilemmas regarding tax credits for low-income families. Ethical and Critical Thinking Journal, 2012 (2), June 15, 2012, pp. 86-97. Refereed. Contribution to Practice.

Stowell, N., Barker-Cagwin, K., & Fellows, J. (2012). Mortgage fraud: Current trends and issues. Real Estate Issues, 37 (2 & 3), 42-50. Refereed. Contribution to Practice.

Assouad, A. W., Jackson, W. T., & Fellows, J. A. (2011). HSN, Inc.: Weathering the retail storm. Journal of the International Academy for Case Studies, Volume 17, Number 1, Spring 2011, pp. 121-130. Refereed. Learning and Pedagogy.

Assouad, A. W., Jackson, W. T., & Fellows, J. A. (2011). HSN, Inc.: Weathering the retail storm. Journal of the International Academy for Case Studies - Instructors' notes, Volume 17, Number 1, Spring 2011, pp. 105-119. Refereed. Learning and Pedagogy.

Fellows, J. A., & Moss, R. L. (2011). The health care tax credit and its economic effect on business entities. Business Journal for Entrepreneurs, Volume 2011, Issue 1, Spring 2011, pp 1-19. Refereed. Discipline Based.

Fellows, J. A., & Moss, R. L. (2010). Income distribution in the United States: A comparison of pre-tax and after-tax measures. Franklin Business and Law Journal,Volume 2010, Issue 2, Summer 2010, pp. 49-60. Refereed. Discipline Based.

Fellows, J. A., & Criss, A. (2010). Federal tax law and the single working mother: The dilemma of high marginal tax rates. Franklin Business and Law Journal, Volume 2010, Issue 1, Spring 2010, pp. 20-28.Refereed. Discipline Based.

Fellows, J. A., Yuhas, M. A., & Jewell, J. F. (2010). Real estate as a capital asset or inventory: The judicial debate revisited. Journal of Taxation of Investments, Volume 27, Number 2, Winter 2010, pp. 56-74. Refereed. Contribution to Practice.

Linkovich, W. J., Linkovich, V. M., Fellows, J. A., & Jewell, J. F. (2009). Case Study: 1031 Exchanges –The Promise and the Pitfalls. Rel Estate Review, Volume 38, Number 2, Summer 2009, pp. 23-38. Refereed. Contribution to Practice.

Fellows, J. A., & Criss, A. (2009). Fighting Poverty: Refundable tax credits as a negative income tax. Ethics and Critical Thinking Journal, Volume 2009, Issue 2, Spring 2009, pp. 40-56. Refereed. Discipline Based.

Fellows, J. A., & Jewell, J. (2009). The tax court decision in Kerzner: An analysis of shareholder tax basis in S Corporations. Franklin Business and Law Journal, Volume 2009, Issue 2, Spring 2009, pp. 1-17. Refereed. Contribution to Practice.

Yuahas, M. A., & Fellows, J. A. (2008). Formation of family limited partnerships with investment property: Tax considerations. Business Journal for Entrepreneurs, Volume 2008, Issue 4, Fall 2008, pp. 92-101. Refereed. Contribution to Practice.

Fellows, J. A., Yuhas, M. A., & Jewell, J. F. (2008). Working through the maze of recognized gain from partnership distributions of contributed property: Code Sections 704(c)(1)(B) and 737(a) Revisited. Journal of Passthrough Entities, Volume 11, Number 5, September-October 2008, pp. 27-39. Refereed. Discipline Based.

Fellows, J.A., Yuhas, M. A., & Jewell, J. F. (2008). Passive activity losses: Learning to live with the self-rental rule. Journal of Taxation, Volume 108, Number 1, January 2008, pp. 16-23. Refereed. Contribution to Practice.

Fellows, J., Criss, A., & Moss, R. (2008). Tax benefits and tax justice: Is there a market solution? Journal of Accounting, Ethics, and Public Policy, Vol. 8, No.3. Refereed. Discipline Based.

Fellows, J. A., & Jewell, J. F. (September 2007). S Corporations: Profits or Payday? Journal of Accountancy, Volume 204, Number 3, September 2007. Refereed. Contribution to Practice.

Fellows, James and Michael A. Yuhas (2007). When is real estate a capital asset? and when is it not?" The CPA Journal, Volume 77, No. 7, July 2007, pp. 42-45. Refereed. Contribution to Practice.

Kearns, G. S., Strachan, J. L., & Fellows, J. A. (2007). Ethical issues in financial reporting by nonprofits: The use of forensic analysis to detect fraud. Ethics and Critical Thinking Journal, 2007 (2) 1-26. Refereed. Discipline Based.

Fellows, J. A. (2007). Shareholder basis in the S corporation: Debt guarantees and loans from commonly-controlled entities. Journal of Passthrough Entities, 10 (3) 25-34. Refereed. Discipline Based.

Fellows, J. A., & Jewell, J. F. (2007). Start-up losses for the S corporation: Income tax consequences to the shareholders. Business Journal for Entrepreneurs, 2007 (2) 101-116. Refereed. Contribution to Practice.

Yuhas, M. A., & Fellows, J. A. (2007). The gifting of a partnership interest: The income tax consequences of partnership debt to the donor. Taxes - The Tax Magazine, 85 (4) 19-34. Refereed. Discipline Based.

Fellows, J. A., & Yuhas, M. A. (2007). Sales of real estate investments for a loss: Tax considerations. Real Estate Review, 35 (3) 5-13. Refereed. Contribution to Practice.

Fellows, J. A., Yuhas, M. A., & Jewell, J. F. (2007). What is 'Other Property or Money' in a like-kind exchange? Real Estate Law Journal, 36 (3) 298-318. Refereed. Discipline Based.

Fellows, J. A., Criss, A., & Moss, R. (2007). Employment tax credits and the social responsibility of business. Ethics and Critical Thinking Journal, 2007 91) 51-70. Refereed. Discipline Based.

*Regulated by the State of Florida

 


 


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