Allan Karnes
Professor of Accountancy, Emeritus
Rehn Hall, 216A
Dept: 618-453-2289
E-mail Allan Karnes
Allan Karnes, professor emeritus of accountancy, has a well-balanced background in education and business. When he joined SIU College of Business in 1981, he brought with him many years of public accounting experience and while at SIU, Karnes earned a law degree in 1986 and was admitted to the bar that same year. He served as the Director of the School of Accountancy from 1995 to 2005. He assumed the position of Associate Dean in the College of Business in March 2011. A native of northern Indiana, Karnes earned bachelors and master's degrees from Ball State University. He was certified as a public accountant in Illinois in 1979.
In 2011 Governor Pat Quinn appointed Karnes to the Illinois Board of Higher Education. The IBHE has oversight responsibility for all higher education institutions and programs in the state of Illinois. He also serves on the statewide Steering and Refinement Committees for Illinois’ Performance funding initiative. Professor Karnes also serves on several campus wide committees including the Chancellor’s Budget and Planning Committee, the Subcommittee for Developing Budget Rules and the Associate’s Deans Council. He also serves as an ex-officio member of the Faculty Senate.
Karnes researches taxation and law. He research spans partnership and individual taxation; unauthorized disclosures of tax returns and return information and marital relations. His publications have largely appeared in Taxation Journals and Law Reviews across the U.S.
"I enjoy reaching across disciplines and have always had a great interest in the law. I especially enjoy taking a very complex area like contract interpretation and making it understandable for the average college student," Karnes said. Karnes teaches Tax Concepts and State and Local Taxation in the graduate program and Advanced Tax and Business Law in the undergraduate program.
In 2003, Karnes and Albert P. Melone, professor emeritus of political science at SIU, joined forces to produce the first edition “The American Legal System: Perspectives, Politics, Processes, and Policies” published by Rowman and Littlefield. The textbook is an 800-page publication with 16 chapters focusing on four broad areas: an overview of the legal system; a comparison of its different processes; a section dealing with laws that focus on individuals and another section dealing with laws that focus on business. In 2011, the second edition was published which includes additional material on the war on terror and new developments in the law and comparative law information not included in the first edition.
"This introduction to the American legal order sets a new standard of excellence in the field," said Donald P. Kommers, Joseph and Elizabeth Robbie Professor of Politic Science and professor of law at University of Notre Dame. "It views the legal order with a wide-angle lens, covering all major phases of American public and private law within the framework of our constitutional and political system. Its clear goals and lucid prose, not to mention its lively discussion questions, simply add to its luster as an effective-and student-friendly-teaching tool."
RESEARCH INTERESTS
- Taxation and law
- State income tax withholding on nonresident partners' distributive shares of partnership income
- Using revenue provisions to redress unauthorized disclosures of tax returns and return information
- Limited liability
RECENT PUBLICATIONS
“Terminating Maintenance Payments When an Ex-Spouse Cohabitates in Illinois: When is Enough Enough?,” The John Marshall Law Review, Vol. 41, No. 2 (Winter 2008) pp. 435-472.
“An Empirical Study of the Change in the Burden of Proof in the United States Tax Court,” Pittsburgh Tax Review, Vol. 6, No. 1 (Fall 2008) pp. 61-81, co-author: Janene R. Finley.
“Treatment of Community Income for Spouses Living Apart (Part II),” The Tax Advisor, Vol. 37, No. 4 (April 2006) pp. 224-229, co-authors: Scott Salmon & Darla Karnes.
“Treatment of Community Income for Spouses Living Apart (Part I),” The Tax Advisor, Vol. 37, No. 3 (March 2006) pp. 164-168, co-authors: Scott Salmon & Darla Karnes.
Karnes, Allan and Albert Melone. The American Legal System: Foundations, Processes and Norms. Los Angeles: Roxbury Publishing Co., 2003, 790 pages.
AWARDS
Peat Marwick Outstanding Contribution to the School of Accountancy Award | 1989-1990, 1992-1993 & 1993-1994.
Peat Marwick Outstanding Professor in the School of Accounting | 1988-1989.
SIU's College of Business Graduate Teaching Honor Roll | 1988-1989 and 1992-1993.
Peat Marwick Outstanding Instructor in Accounting | 1984-1985 & 1985-1986.