John C. Healy, MST, CPA, is a lecturer in the graduate tax programs at the University of Wisconsin-Milwaukee and the managing director of the Deloitte & Touche Center for Multistate Taxation at the University of Wisconsin - Milwaukee. His tax experience of more than 25 years includes tax management positions with Miller Brewing Company and GE Medical Systems. He is a frequent author and speaker on state and local taxation and is a past recipient of the Institute for Professionals in Taxation’s Literary Award. He is also coauthor of Aspen Publishers’ Sales Tax Answer Book.

Michael S. Schadewald, PhD, CPA, is the director of graduate tax programs at the University of Wisconsin - Milwaukee where he teaches graduate courses in multistate income taxation and international taxation. A graduate of the University of Minnesota, he has published over 30 articles in academic and professional journals and serves on numerous editorial boards. He is also a co-author of CCH’s A Practical Guide to U.S. Taxation of International Transactions, as well as a contributing author for Prentice-Hall’s Federal Taxation series of textbooks.