James M. Kehl, CPA, is a partner in the accounting firm of Meehan & Roby in Timonium, Maryland. Mr. Kehl received a B.A. degree in accounting from Loyola College of Baltimore and received a Masters of Science degree in Taxation from the University of Baltimore.

He has more than 33 years of public accounting experience with a concentration on taxation. While at a Big Eight firm, he authored an internal firm-wide manual on Sec. 1031 exchanges. He has taught courses in taxation for numerous professional societies and private firms.

He has also authored several tax articles that have been published in professional tax magazines, including recent articles on the new Sec. 199 manufacturing deduction CCH's TAXES: The Tax Magazine and the Journal of Passthrough Entities. He was the instructor for two interactive seminars sponsored by CCH on Code Sec. 199 and has also published an article concerning allocating costs under Code Sec. 199 in the Daily Tax Report.