Guidebook to Pennsylvania Taxes (2022)

Charles L. Potter, Jr., J.D., CPA, is a partner in the Pittsburgh office of Pepper Hamilton LLP where he represents businesses and individuals in federal, state and local tax matters, as well as corporate matters. He received a Bachelor of Arts in business and accounting from Monmouth College in 1968 and a Juris Doctor from the University of Pittsburgh in 1973. He received his Certified Public Accountant Certificate from Pennsylvania in 1978. Mr. Potter is a member of the American, Pennsylvania, and Allegheny County Bar Associations, the Estate Planning Council of Pittsburgh, the American and Pennsylvania Institutes of Certified Public Accountants, and the Pennsylvania and Pittsburgh Chamber of Commerce Tax Committees.

James W. Forsyth, J.D., LL.M., C.P.A. is a shareholder with the law firm of Buchanan Ingersoll & Rooney P.C. He works primarily with business and corporate tax matters, the taxation of pass-through entities and international tax matters. He is the author of Bloomberg BNA Tax Management Portfolio 764-4th “Stock Rights and Stock Dividends – Sections 305 and 306.” Bloomberg BNA portfolios are often cited in federal tax cases as containing the most persuasive thinking on cutting edge topics. He has also written articles appearing in national publications, including “Handling the Problems of Forming a Partnership or Limited Liability Company” with Warren, Gorham & Lamont in the Journal of Partnership Taxation and “Compensatory Transfers of Partnership Interests” in Vol. 42, No. 12 of the BNA Tax Management Memorandum periodical. He serves on the Corporate Taxation Advisory Board of Bloomberg BNA. Jim is a frequent speaker at various federal and state tax seminars on a number of subjects. In addition, he is a Certified Public Accountant. He was recognized in Pittsburgh’s Top Rated Lawyers (2012 edition) for Business, Corporate and Taxation law by the Legal Intelligencer. A graduate of the West Virginia University College of Law, Jim was selected to the Order of the Coif upon graduation. At the WVU College of Law, he served as an adjunct lecturer for eight years subsequent to graduation. He holds a master’s degree in taxation from the University of Florida College Of Law and a bachelor’s degree, with highest honors, from West Liberty State College

Philip E. Cook, Jr., J.D., is an associate in the Pittsburgh office of Pepper Hamilton LLP where he practices in the areas of state and local taxation, commercial law, UCC and bankruptcy law. He received his Bachelor of Arts degree from Grove City College and his Juris Doctor degree, cum laude, from Duquesne University.

Mr. Cook is a member of the Allegheny County, PA (Secretary of the Tax Section, Commercial Litigation Section) and the American Bar Associations, and the Allegheny Tax Society. He is a part-time faculty member of the Community College of Allegheny County and Duquesne University.

Sheldon J. Michaelson, CPA, received a Bachelor of Science degree in Accounting from Drexel University, where he also served as an adjunct professor. He is a tax partner at Deloitte & Touche LLP and has been with the firm for more than 20 years.

He is a member of the American and Pennsylvania Institute of Certified Public Accountants, has served as Chairman of the PA State Tax Conference Committee and the Committee on State Taxation, and is a member of the Tax Section of the Philadelphia Chamber of Commerce. He is a frequent speaker on federal and state tax topics and has published numerous articles in various tax periodicals.

Shelby D. Bennett, Ph.D., received her Ph.D. in accounting (with a tax specialty) from the University of North Carolina at Chapel Hill. She has taught in graduate tax programs and undergraduate programs at universities and colleges in Pennsylvania, New Jersey, and North Carolina and is currently a member of the faculty of Gardner-Webb University. Dr. Bennett is also the co-author of CCH's Guidebook to North Carolina Taxes. She is a member of the American Accounting Association and the American Taxation Association.