Gary R. McBride CPA and Attorney

Emeritus Professor, California State University East Bay

Gary R. McBride C.P.A., J.D., LL.M.

Professor emeritus at California State University, East Bay; taught for 25 years and directed the Graduate Tax Program. A principal in Summit Accountancy Group, Inc. California licensed attorney and certified public accountant. Formerly worked for IRS Criminal Investigation as a special agent, and IRS National Office technical advisor.

For the past 30 years has been regularly speaking to tax professionals on a variety of income tax subjects in CPE courses and conferences. Regarding partnership tax, for 16 years, taught two California CPA Education Foundation CPE courses. Has spoken at numerous AICPA Conferences on the subject of partnership tax. Journal articles on partnership tax include two Tax Notes articles: Alice's Estate in the Wonderland of Subchapter K, and Godzilla Meets Frankenstein: Subchapter K and the NII Tax. In a 2020 judicial decision, Keefe, Second Circuit Judge John M. Walker, Jr. cited Gary's 2015 article in the Journal of Real Estate Taxation, Rental Real Estate Trade or Business-the NIIT and Beyond.

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.