John F. Jewell, MAcc, JD, LLM, CPA
Director
Program of Accountancy

Contact Information
Office: DAV 108A
Phone: 727-873-4110
Fax: 727-873-4192
Email: jewell@usfsp.edu

Education
LL.M., University of Florida, School of Law (Taxation), Research Fellow

Juris Doctor, Stetson University, College of Law (J.D.); Stetson Law Review (Editorial Board)

Master of Accounting, University of South Florida, School of Accounting (MAcc.) (Taxation Track)

Bachelor of Science, University of South Florida, School of Accounting (B.S.)

Recent Publications

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

Linkovich, W. J., Linkovich, V. M., Fellows, J. A., & Jewell, J. F. (2009, Summer). Case study: 1031 exchanges-the promise and the pitfalls. Real Estate Review, 38 (2) 23-38. Refereed. Contribution to Practice.

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

Fellows, J. A., Yuhas, M. A., & Jewell, J. F. (2008, September-October). Working through the maze of recognized gain from partnership distributions of contributed property: Code sections 704(c)(1)(B) AND 707(a) revisited. Journal of Passthrough Entities, 11 (5) 27-38. Refereed. Discipline Based.

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

Fellows, J. A., Yuhas, M. A., & Jewell, J. F. (2007, Winter). 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., & Jewell, J. F. (2007, June). 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.

Fellows, J. A., & Jewell, J. F. (2007, September). S corporations: Profits or payday? Journal of Accountancy, 2007 (September), 42-45. Refereed. Contribution to Practice.

Losing the Public's Trust Again: Third Party Service Providers and "Disclosure"
CPA Journal, September 2006 Co-authored with Richard G. Brody, University of South Florida St. Petersburg; John M. Coulter, Western New England

S Corporations and Salary Payments to Shareholders CPA Journal, May 2006
Co-authored with James A. Fellows

Corporations, Shareholders and the Self-Rental Rule for Passive Losses"
TAXES, August 2005 Co-authored with James A. Fellows