Gary R. McBride C.P.A., J.D., LL.M.
Professor emeritus at California State University, East Bay. Author and
presenter of four CPE courses for the California CPA Education
Foundation: Federal and California Tax Update for Individuals (with
Professor Annette Nellen); Federal and California Tax Update for
Businesses and Estates (with Professor Annette Nellen); Partnerships and
LLCs Part I: Formation, Operation, and Allocations; Federal Taxation of
Partnerships and LLCs Part II: Sales, Distributions, Redemptions, and
Principal in Summit Accountancy Group, Inc. Licensed attorney (California
State Bar), and certified public accountant (California State Board of
Accountancy). Worked for the Internal Revenue Service as a revenue
agent, special agent, and technical advisor in the IRS National Office.
Earned LL.M. (Taxation) degree in 1987 at Georgetown University, J.D. in
1981 at Hastings College of Law, and B.S. (emphasizing accounting and
finance) in 1975 at the University of California, Berkeley.
Annette Nellen, CPA, Esq.
Professor in and director of San José State University's graduate tax
program (MST). She is past chair of the AICPA Individual Taxation
Technical Resource Panel. Annette is a regular contributor to the AICPA
Tax Insider and Corporate Taxation Insider e-newsletters. She is the author
of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles and
Bloomberg BNA’s Legal & Business portfolio, Overview of Internet Taxation
Issues. Annette has testified before the House Ways & Means Committee,
Senate Finance Committee, Senate Small Business and Entrepreneurship
Committee, California Assembly Revenue & Taxation Committee, and tax
reform commissions on various aspects of federal and state tax reform.
Prior to joining SJSU, Annette was with Ernst & Young and the IRS.
Gary McBride & Annette Nellen Tax Classes