David W. LaRue

Professor Emeritus

Office phone: 434-924-3235
e-mail: dwl2c@virginia.edu

Education:

Ph.D., Accounting, Taxation, and Economics, University of Houston
M.S., Accountancy, Accounting, and Taxation, University of Houston
B.B.A., Production Logistics Management, University of Houston

Areas of Expertise:

Professor LaRue specializes in international taxation, taxation of corporate mergers and acquisitions, taxation of consolidated groups, federal income tax accounting, taxation of conduit entities, taxation of financial instruments, and forensic accounting. The focus of his current academic research is on fundamental federal income tax policy issues.

Professional Activities:

Professor LaRue regularly serves as an educational and technical consultant to several of the “Big Four” international public accounting firms and to other accounting and law firms. He has developed and taught several in-depth courses for the Chief Counsel’s Office of the Internal Revenue Service under the direction of the New York University Graduate School of Law. He has published a number of technical and policy articles in prominent tax journals, including Tax Law Review and the ABA Tax Lawyer, and has prepared and presented invited testimony on tax policy issues before the Ways and Means Committee of the U.S. House of Representatives and the U.S. Treasury Department. Professor LaRue is the recipient of several teaching awards, including the Virginia Society of Certified Public Accountants’ Outstanding Educator Award (2000).

Professor LaRue has been recognized as an expert in accounting and taxation by the U.S. Tax Court in several “large case” civil trials and by the U.S. District Court of South Florida in a highly publicized federal criminal tax fraud case. He has served as a member of several committees and task forces for the Federal Tax Division of the American Institute of Certified Public Accountants and currently chairs one of the tax policy committees of the American Taxation Association. Since February 2006, Professor LaRue has also served as a member of the Board of Directors of MicroStrategy Inc. (NASDQ:MSTR) and as a member of its Audit Committee.

Selected Publications:

“LIFO Recapture on C-to-S Conversions: Filling the Gaps and Ameliorating the Deficiencies of Section 1363(d),” The Tax Lawyer, fall 2005, 59, pp. 1-106.

“Harnessing Multimedia and Interactive-Assessment Technologies to Promote and Evaluate Cognitive Progression and Critical Thinking in the Classroom,” International Journal of Case Method Research and Application, World Applied Case Research Association, 2005 (with L. S. Hodgson).

“Thomas Asked to Consider Changes for LIFO S Corporations,” 2005 Tax Notes 168-10, Aug. 31, 2005.

“Business Bad Debts: Failure to Prove Worthlessness,” Journal of Accounting, 2005 (with S. Thompson).

“Comment on Proposed LIFO Recapture Regulations,” 2004 Tax Notes 233-14, Dec. 3, 2004 (Doc 2004-22607).

“Intercompany Investments between Affiliates of Multinational Enterprises: Applying the Substance-Over-Form Doctrine to Distinguish ‘Equity’ From ‘Debt,’” Journal of Business and Economics Research, 2004 (with S. Thompson).

“Anatomy of a Corporate Tax Shelter: Electron Industries, Inc.,” International Journal of Case Method Research and Application, World Applied Case Research Association, 2003.

“Eluding the LIFO Recapture Provisions of Subchapter S after the Eleventh Circuit’s Decision in Coggin Automotive: Part II,” Business Entities, 2003 (with J. Dawson).

“Eluding the LIFO Recapture Provisions of Subchapter S after the Eleventh Circuit’s Decision in Coggin Automotive: Part I,” Business Entities, 2003 (with J. Dawson).

The International Chamber of Commerce’s Executive Guide to Best Corporate Practices in Combating Corruption and Bribery, "Chapter 4: Accounting Polices, Practices, Controls and Disclosures," International Chamber of Commerce, Paris, 1999 (with M. Singh).

“An Empirical Examination of the Influence of Selected Economic and Non-Economic Variables on Decision Making by Tax Professionals,” Advances in Taxation, 1989 (with W. Duncan and P. Reckers).

Hearings on Tax Policy Aspects of Mergers and Acquisitions before the Ways and Means Committee of the U.S. House of Representatives, 101st Congress, 1st Session, Feb. 2, 1989, pp. 569-580.

“An Empirical Examination of the Influence of Selected Factors on Professional Tax Preparers' Decision Processes,”  Advances in Accounting, 1989 (with P. Reckers).

“A Case for Neutrality In the Design and Implementation of the Merger and Acquisition Statutes: The Post-Acquisition Net Operating Loss Carryback Limitations,” Tax Law Review, 1987 (funded by grants from the Arthur Young Foundation, the Ralph E. Kent Fund, and the McIntire Associates Program).

Hearings on Carryover of Net Operating Losses and Other Tax Attributes of Corporations before the Subcommittee on Select Revenue Measures of the House Committee on Ways and Means, 99th Congress, 1st Session, May 22, 1985, pp. 60-110.

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