Acknowledgments

• Author: W. Patrick Cantrell
• Pages: vii-vii

vii

ACknowledgments

The author acknowledges the generous support of a number of individuals

who contributed their talent and insight for no compensation. Foremost of

these is the late Professor Samuel W. Chisholm of the Texas Tech University

College of Business Administration. Professor Chisholm opened my eyes to

the world of tax law more than four decades ago and propelled my career into

a direction that I have never regretted.

Heartfelt thanks go to my family: my wife, Carol, and daughters Emily

and Rebecca. Their support and encouragement kept me going through many

tedious hours of research.

To the many dedicated tax professionals I had the privilege to know inside

the government: you know who you are and there are too many to name. You

all had an impact on my career and my life.

A special debt of gratitude is owed to my colleague and friend Melanie D.

Bragg. An accomplished author and attorney in her own right, she first sug-

gested ABA Book Publishing as the way to get this work published.

And finally, to the editors at ABA Book Publishing, many thanks for

your helpful suggested modifications to the manuscript. They were greatly

appreciated.