Jonathan S. Ingber


Florida International University Graduate School of Business, Master of Science in Taxation, 2002 [Outstanding Graduate]

New York University School of Law, Bachelor of Laws, 1967

Queens College of the City University of New York, Bachelor of Arts, Major in Accounting, 1964 [Outstanding Graduate]


Kwal + Oliva, CPAs, Tax Department (September 30, 2002 to date) [Responsible for conducting tax research and drafting all tax memoranda; reviewing and preparing every type of tax return known to man; fully conversant with Ultra Tax software, a product of Creative Solutions (a Thomson Reuters Company)]

Seldine and Ingber, CPAs, Partner (1973), 1971 to 2002 [Prepared and reviewed in excess of 20,000 tax returns (individual, C & S corporations, partnerships, estates & trusts, tax-exempt organizations)]

Adjunct Professor of Taxation, Florida International University, Alvah H. Chapman, Jr. Graduate School of Business [Corporate Taxation—summer 2002; Partnerships & Corporate Taxation—summer 2003; Pass-Through Entities—spring 2004; Current Developments—summer & fall 2004; Tax Research—spring, summer & fall 2005; State and Local Taxation—summer 2005]

United States Navy: Qualified Officer of the Deck Underway, Operations and Senior Watch Officer, USS Adroit (MSO-509), 1969-1970; Administrative Assistant to Executive Officer, USS Jonas Ingram (DD-938), 1968-1969; Naval Officer Candidate School, 1967-1968


The Scott Woolman Outstanding Student Award for the Master of Science in Taxation program at Florida International University (September 21, 2002).

Lecturer: Outstanding seminar leader for the Florida Institute of CPAs for more years than I care to remember; lecture subjects in forty-six states, the District of Columbia, and the United States Territory of Guam included corporate liquidations, partnership taxation, fiduciary accounting, complex individual income tax returns, conversion of existing sole proprietorship into corporate or partnership entity, depreciation under the Modified Accelerated Cost Recovery System, income taxation of estates and trusts, subchapter S corporations, limited liability companies, estate, gift, and generation skipping transfer taxation (with estate planning applications), repeal of the General Utilities doctrine, individual and corporate  alternative minimum tax (including the adjustment for adjusted current earnings), passive activity losses and credits, function of state law in resolving federal tax controversies (the significance of Erie Railroad Co v. Tompkins and Estate of Bosch v. C.I.R.), uniform capitalization rules, taxation of contractors, tax-free reorganizations and corporate separations, federalism in the context of state and local taxation, international taxation [resident alien individuals {income} and nonresident alien individuals and decedents {income and estate}; subpart F and foreign base company sales income], payroll taxes and non-taxable fringe benefits, application of the “check the box regulations” to domestic and foreign eligible entities, etc.

Professional: Regional Vice-President of Florida Institute of CPAs (1985-1986); Chairman of Committee on Continuing Professional Education, FICPA (1985-1986); Trustee of FICPA Health Benefit Trust (1990-1997); Member of International Taxation Committee, FICPA (2004 to 2006); Member of State Legislative Policy Committee (2009-10); Member of standing Committee on Continuing Professional Education (2010-to 2014 [chairman as of July 1, 2013]); Editorial Board of Florida CPA Today [2019 to date]

Awards: New York State Society of CPAs Award of Honor to graduating accounting senior (Queens College of the City University of New York); American Jurisprudence Prizes for law school examinations in Torts (1965) and Federal Jurisdiction (1966) (New York University School of Law); Ranked third at Naval Officer Candidate School, Newport, Rhode Island (1967-1968); Outstanding Student Award in Master of Science in Taxation Program, Graduate School of Business, Florida International University (2002);

Admission to the Florida Bar (1971)

Articles: "Crummey Powers" - part of a continuing legal education program for selected topics in will and trust drafting in Florida; "The Advisory Opinion: A Dash of Bicentennialism" for Florida CPA Today; “Federalism: A View From A Not So Swift Train” for Florida International University course in American constitutional history; “The Indispensable Role of State Law in Resolving Federal Tax Questions: One Aspect of Federalism” for Florida Institute of Federal Taxation Conference (2003); “Federal Tax Research: Mastering the Mechanics to Increase Understanding of the Law [Remembrance of Memoranda Past]” for Practice Management Conference (2009);“House Passes The American Health Care Act of 2017” for The Health Lawyer of the Health Law Section of the American Bar Association; “A Distinctively Unique Deduction for Non-Corporate Taxpayers” for Florida CPA Today; “Law of the Sea” for The Silent Defenders; author of employment law continuing professional education course of the AICPA [2018 to date]


Avid jogger since re-entering civilian life in August 1970 [As of July 2006 reduced to rapid walking]

Maintains extensive home, office, and cellular telephone libraries on the subjects of biography, constitutional law, mathematics, novels, poetry, history, federalism, etc.


Married to the former Ellen Meyer since April 8, 1971 who, occupied the position of Chief Agriculture Specialist, having been employed by the Bureau of Customs & Border Protection, United States Department of Homeland Security at Miami International Airport [1996-2017]; Greyhound kennel owner and operator in Florida for more than a decade at Hollywood, Biscayne, Flagler, Naples-Ft. Myers, and Seminole Dog Tracks; Biology teacher at Miami Norland Senior High School for 15 years; currently serving as comptroller for Petrone Associates, L.C.

Son, Jeffrey Ingber, was responsible for the operation, maintenance, and programming of over 100 computers at Heartland Securities on Miami Beach; Specialist (E-4) in multi-channel communications for four years in the United States Army; activated for 545 days as part of mobilization in support of Operation Iraqi Freedom undergoing an intensive four month course in intelligence at Fort Huachuca before deployment in November 2005 with the Army National Guard [Florida]; operated with a military intelligence unit in undisclosed locations; awarded Army Commendation Medal and medal from the Polish coalition forces for combat service in Iraq, ending September 2006.  Jeffrey was subsequently deployed to Kosovo as part of the North Atlantic Treaty Organization alliance for eighteen months, and, for the year ended December 2010, served with a part of the U.S. Central Command forward headquarters stationed in Qatar


William A. Snyder, Attorney at Law (Board Certified and Member of Wills, Trusts, and Estates Law Certification Committee of the Florida Bar), Davie, Florida; Adjunct Professor of Law, Graduate Law School of the University of Miami; AV rated by Martindale-Hubbell

Robert W. Bennett, Nathaniel L. Nathanson Professor of Law Emeritus, Northwestern Pritzker School of Law; Dean of Law School [1985-1995]; published Taming the Electoral College [Stanford University Press 2006]; Constitutional Originalism: A Debate (Cornell University Press 2011) (with Lawrence B. Slocom)

Richard M. Kwal, C.P.A., Senior Partner of Kwal + Oliva, Miami, Florida

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