BIOGRAPHICAL DATA
John M. Tarras, J.D., C.P.A.,C.H.A
Associate Professor
The School of Hospitality Business
238 Eppley Center
Michigan State University
East Lansing, Michigan 48824
Office: (517) 353-9211
e-mail: [email protected]
EDUCATION
Juris Doctor - Detroit College of Law - Areas of specialization included business, tax, and real estate. Received the Stephen T. Roumell Award for excellence in the study of law (award given to one student per year).
Bachelor of Arts - Michigan State University - Major in Accounting.
2 PROFESSIONAL ASSOCIATIONS
Michigan Bar Association
Honorary Faculty Member of Alpha Kappa Psi Fraternity (MSU business fraternity)
Faculty Member of Delta Delta Phi (honor society for majors in hospitality management)
Honorary Faculty Member of Eta Sigma Delta (honor society for hospitality majors)
3 PROFESSIONAL ACHIEVEMENTS
Certified Public Accountant. Michigan License.
Attorney at Law. License to practice law in the State of Michigan.
Certified Hotel Administrator. Highest Certification Award granted by the Educational Institute of the American Hotel & Motel Association.
1986 Outstanding Faculty Award Recipient---Michigan State University
1997 Outstanding Mentor Award
Developed and taught The School’s first Hospitality Real Estate Course for both undergraduate and graduate students.
Developed and taught The School’s first course on business negotiating techniques for both undergraduate and graduate students.
Developed and taught The School’s first Casino Management courses for undergraduate students.
4 PUBLICATIONS
REFEREED ARTICLES
Planning Buy-Sell Agreements in the Hospitality Industry. FIU Hospitality Review, Vol. 5, No. 1, Spring, 1987. (pp. 42-49).
Managing Labor Cost with the Targeted Jobs Credit. Cornell Quarterly, Vol. 28, No. 1, May, 1987. (pp. 18-19).
S Corporations can Benefit many Closely-Held Hospitality Firms. FIU Hospitality Review, Vol. 6, No. 1, Spring, 1988. (pp. 47-57).
The IRS Collection Division: Contacts and Settlements. FIU Hospitality Review, Vol. 6, No. 2, Fall, 1988. (pp. 21-27).
Tip Allocation: A compliance study for Restaurants. FIU Hospitality Review, Vol. 7, No. 1, Spring, 1989. (pp. 78-84) (w. Schmidgall).
Accuracy of Hotel Feasibility Study Projections. FIU Hospitality Review, Vol. 8, No. 1, Spring, 1990. (pp. 53-59) (with Leitch).
IRS Looks Closely at Independent Contractors, FIU Hospitality Review, Vol. 11, No. 1, Spring, 1993. (pp. 11-17).
The High Cost of violating Tip-Reporting Laws, Cornell Quarterly, Vol. 36, No. 1, February, 1995. (pp. 40-46) (w. Schmidgall).
Using Tax Incentives Reduces Construction Costs. FIU Hospitality Review, Vol.14, No. 1, Spring, 1996. (pp. 55-58).
Property Exchange Rules Offer Tax Opportunities for Hotel Owners. FIU Hospitality Review, Vol. 14, No. 2, Fall, 1996. (pp. 27-35).
Taking the Bite Out of Higher Payroll Cost. FIU Hospitality Review, Vol. 16, No. 1., Spring, 1998. (pp. 31-36).
Consumer Preferred Hot Beverages. Food Quality and Preference, Vol.10, No.2, 1999. (pp. 117- 121). (with C. Borchgrevink, and A. Susskind).
The Profile and Motivations of Elderly Women Gamblers. Gaming Research & Review Journal, Vol. 5 No.1. 2000 (with A.J. Singh and Moufakkir)
5 Expert Witness Involvement in Safety Issues. Journal of Hospitality & Tourism Education. Vol. 12, No. 1. 2000. (with C. Borchegrevink).
6 TECHNICAL ARTICLES
Tip Reporting Still Isn't Clear. Michigan Beverage News, February 20, 1984. (p. 8).
Financing - Limited Partnerships. Between the Sheets (Michigan Lodging Hospitality magazine), March/April, 1984. (pp. 20-22).
Tip Reporting Rules for Employees. Michigan Beverage News, March 19, 1984. (p. 12).
Court Decision. Club Management, April, 1986. (pp. 42, 54).
Effect of Fringe Benefits. The Bottomline, Vol. 1, No. 9, August, 1986. (pp. 23-25).
Selecting the Appropriate Entity for Your Restaurant. Michigan Hospitality, July-August, 1986 . (pp. 21, 45, 53).
Selecting Insurers and Agents. Restaurant Management, Vol. 1, No. 4, April, 1987. (pp. 20-21).
Obtaining a Loan. Restaurant Management, Vol. 1, No. 6, June, 1987. (pp. 30-31).
How to Select a Site. Restaurant Management, Vol. 1, No. 8, August, 1987. (pp. 32-33).
Planning New Property? Study Feasibility. Hotel & Resort Industry, Vol. 10, No. 9, September, 1987. (pp. 66-71).
Choosing a Business Entity (Part I). Restaurant Management, Vol. 1, No. 10, October, 1987. (pp. 26-27).
Choosing a Business Entity (Part II). Restaurant Management, Vol. 1, No. 12, December, 1987. (pp. 38-40).
Can't Find a Site? Try Rehabbing. Restaurant Management, Vol. 2, No. 1, January, 1988. (pp. 20- 21).
Tips on Tip Allocation. Restaurant Management, Vol. 2, No. 4, April, 1988. (pp. 29-31).
Making Transfers Smoother. Restaurant Management, Vol. 2, No. 10, October, 1988. (pp. 24-25).
Credit Where Credit's Due. Restaurant Hospitality, Vol. 54, No. 7, July, 1990. (pp. 53-55).
What are you Worth?. Restaurant Hospitality, Vol. 54, No. 10, October, 1990. (pp. 83-86).
Reducing Liability Costs, Restaurant Hospitality, Vol. 76, No. 11, November, 1992. (p.74).
7 TECHNICAL ARTICLES (continued)
Your Liable for Withholding Taxes, Restaurant Hospitality, Vol. 76, No. 11, November, 1992.. (p. 74).
Future Planning - and Whom to Trust it To, Restaurant Hospitality, Vol. 77 No. 2, February, 1993.. (p. 54).
Declaring Tips: its the Law, The Bottomline, Vol. 9, No. 4, August/September, 1994. (pp. 20-22) (w. Schmidgall).
Expert Tax Planning Proves Valuable, The Bottomline, Vol. 9, No. 4, August/September, 1994. (pp. 11-13).
Tax Law Changes can Save you Money. The Bottomline, Vol. 12 No. 2, February/March, 1997. (pp. 19-21).
MONOGRAPHS & TRAINING MANUALS
Crime Prevention Manual. Training Manual (unpublished) emphasizing guest and employee safety. Stovall Properties, Anaheim, CA, 1986. (78 pages)
Reducing Liability Costs in the Lodging Industry. East Lansing, MI: Educational Institute of the American Hotel & Motel Association, 1986. (71 pages)
TEXT BOOKS
A Practical Guide to Hospitality Finance, Van Nostrand Reinhold, New York, New York, ISBN 0- 442-31885-5, 1991.
Hotel Investment Handbook, Warren, Gorham & Lamont, Boston, MA, ISBN 0-7913-03041-9, 1997 (w. Stephen Rushmore and Dana Ciraldo).
Hotel Investment Handbook, Warren, Gorham & Lamont, Boston, MA, ISBN 0-8366-1314-7, 1999. (w. Stephen Rushmore and Dana Ciraldo).
Hotel Investment Handbook, Warren, Gorham & Lamont, Boston, MA, ISBN 0-8366-1314-7, 2000. (w. Stephen Rushmore and Dana Ciraldo).
Hotel Investment Handbook, Warren, Gorham & Lamont, Boston, MA, ISBN 0-8366-1314-7, 2001. (w. Stephen Rushmore and Dana Ciraldo).
8 Hotel Investment Handbook, Warren, Gorham & Lamont, Boston, MA, ISBN 0-8366-1314-7, 2002. (w. Stephen Rushmore and Dana Ciraldo).
9 BOOK CHAPTERS
Employee Selection Practices and Substance Abuse Program. Section 4. Substance Abuse Program: Other Concerns. Section 8 in: Davis, D. & Ninemeier, J. Controlling Drug Abuse, East Lansing, MI. Educational Institute of the American Hotel & Motel Association. June, 1987.
Ownership Considerations, (Ed.) Hotel Investments Handbook. West Group. New York, NY. (2000) pp. 15.1-15.27.
Buying, Selling and Exchanging Hotel Properties, (Ed.) Hotel Investment Handbook. West Group. New York, NY. (with M. Elliott). (2000), pp. 17.1-17.26
Capital Sources and Financing, Hotel Investment Handbook. West Group. New York, NY. (with D. Abrams and J. Whitman). (2000), pp. 16.1-16.17.
Ownership Considerations, Hotel Investment Handbook. West Group. New York, NY. (1999), pp. 15.1-15.27.
Capital Sources and Financing, Hotel Investment Handbook. West Group. New York, NY. (with D. Abrams, and J. Whitman). (1999), pp. 16.1-16-17.
The Real Estate and Franchising Perspective, In C. Borchgrevink (Ed.) Perspectives on the Hospitality Industry. Dubuque, IA: Kendall/Hunt (1999), pp.109-119.
The Casino Gaming Perspective, In C. Borchgrevink (Ed.) Perspectives on the Hospitality Industry. Dubuque, IA: Kendall/Hunt (1999), pp. 157-165.
Ownership Considerations, Hotel Investment Handbook. West Group. New York, NY. (1997), pp. 15.1-15.27.
Capital Sources and Financing, Hotel Investment Handbook. West Group. New York, NY. (with D. Abrams, and J. Whitman). (1997), pp. 16.1-16-17.
10 SEMINARS AND TRAINING PROGRAMS
Presentation. Michigan Lodging Association, "Tip Reporting Requirements", Dearborn, MI, February, 1983.
Presentation. Michigan Restaurant Association, "Practical Accounting for Restaurants", Rochester, MI, September, 1983.
Presentation. Michigan Restaurant Association, "Applying Tip Reporting Rules and Employment Tax Review", various locations in Michigan. January-February, 1983.
Presentation. Mid-year Michigan Lodging Hospitality Conference, "Limited Partnerships in the Lodging Industry", Lansing, MI. Spring. 1984.
Presentation. Michigan Restaurant Association, "Practical Accounting for Restaurants", Rochester, MI. September, 1984.
Presentation. Michigan Restaurant Association, "Applying Tip Reporting Rules to the Industry", various locations in Michigan. January, 1984.
Presentation. Michigan Beverage Association, "How the Tax Reform Act of 1984 Affects the Hospitality Industry", Bay City, MI. January, 1986.
Educational Seminar. Best Western International, "Limiting Your Liability", San Antonio, TX. April, 1986.
Educational Seminar. Best Western International, "Limiting Your Liability", Boston, MA. April, 1986.
Educational Seminar. Best Western International, "Limiting Your Liability", Memphis, TN. April, 1986.
Educational Seminar. Best Western International, "Limiting Your Liability", Reno, NV. April, 1986.
Educational Seminar. Best Western International, "Limiting Your Liability", St. Louis, MO. May, 1986.
Presentation. Super 8 Motel Annual Convention, "Legal Problems with Franchising", Aberdeen, SD. May, 1986.
Educational Seminar. Club Managers Association of America, "Fringe Benefit Rules for Clubs", Michigan State University, June, 1986.
11 Educational Seminar, National Association of Catering Executives, "Controlling Liquor Liability", Dallas, TX. July, 1986.
Educational Seminar, Quality Inn International, "Risk Management to Reduce Liability Losses", Nashville, TN. October, 1986.
Presentation. Hyatt-Regency Dearborn, "Goal Setting", Dearborn, MI. January, 1987.
Educational Seminar, Thumb Growth Alliance, "Risk Management", Marlette, MI. February, 1987.
Educational Seminar, Best Western International, "Hospitality Law", Great Bend, KS. February, 1987.
Educational Seminar, Best Western International, "Guest Safety and Security", Great Bend, KS. February, 1987.
Educational Workshop, Fourth Annual Governor's Conference on Tourism, "Risk Management", Detroit, MI. March, 1987.
Presentation, Super 8 Motel's Inc. Annual Convention, "Tax Reform Act of 1986 and the Motel Industry", Phoenix, AZ. March, 1987.
Educational Seminar, Midway Hospitality Company, "Hospitality Law", Chicago, IL. April, 1987.
Educational Seminar, Midway Hospitality Company, "Guest Safety and Security", Chicago, IL. April, 1987.
Educational Seminar, Midway Management Group, "Hospitality Law and Safety", Milwaukee, WI. May, 1987.
Educational Seminar, Hospitality Association of Michigan State University, "Liquor Liability in the Hospitality Industry", East Lansing, MI. May, 1987.
Educational Seminar, Best Western International, "Hospitality Law", Denver, CO. June, 1987.
Educational Seminar, Best Western International, "Guest Safety and Security", Denver, CO. June, 1987.
Presentation, 8th Annual Career Expo, "Drugs. . . A Recruiting Dilemma" with Carl Bennett, Michigan State University, East Lansing, MI. October, 1987.
Presentation, 72nd Annual International Hotel/Motel and Restaurant Show, "How to Terminate the Right Way", New York, NY. November, 1987.
12 Presentation, Alpha Kappa Psi Fraternity, "Entrepreneur’s in the 80's", East Lansing, MI. November, 1987.
Educational Seminar, Best Western International, "Hospitality Law", San Diego, CA. December, 1987.
Educational Seminar, Best Western International, "Guest Safety and Security", San Diego, CA. December, 1987.
Educational Seminar, Midway Hospitality Company, "Employment Legal Issues", Chicago, IL. March, 1988.
Educational Seminar, Quality International Management Institute, "An Employer's Right To Terminate Employees", East Lansing, MI. June, 1988.
Educational Seminar, Quality International Management Institute, "Guest Safety and Security", East Lansing, MI. June, 1988.
Educational Seminar, Quality International Management Institute, "Hospitality Law", East Lansing, MI. June, 1988.
Presentation, Kentucky Hotel and Motel Annual Meeting, "Management Skills for the Future", Lexington, KY. September, 1988.
Presentation, Association of Hospitality Financial Management Educators, "Tip Allocation: A Compliance Study for Hotels", New York, NY. November, 1988.
Educational Seminar, Super 8 Motels Annual convention, "Legal Update", San Diego, CA. February, 1989.
Educational Seminar, Quality Inn International, "Tax Planning for the Hospitality Industry", Nashville, TN. October, 1986.
Educational Seminar, Club Managers Association, "Law and Club Operators", East Lansing, MI. November, 1991.
Educational Seminar, Club Managers Association, "by-laws for Clubs", East Lansing, MI. November, 1991.
Educational Seminar, Club Managers Association, "Law and Club Operations", East Lansing, MI. March, 1992.
Educational Seminar, SFM Association, "Foodservice Legal Liability: East Lansing", MI. May, 1992.
13 Educational Seminar, Club Managers Association, "Law and Club Operations", East Lansing, MI. November, 1992.
Educational Seminar, Club Managers Association, "Law and Club Operations", East Lansing, MI. March, 1993.
Conference Work Shop, International Club Managers Conference, “Effective Negotiating Contracts”, Orlando, FL. February, 1997.
Conference Seminar, International Club Managers Conference, “Reducing Conflict When Negotiating”, Orlando, FL. February, 1997.
Educational Seminar, Chicago Chapter of Club Mangers, “Negotiating techniques”, Chicago, IL. September, 1997
Education Seminar, Club Mangers Association, “Legal Issues affecting Clubs”, East Lansing, Michigan, MI. 1992-present.
Seminar on September 14, 1998 on Negotiations for Meeting Planing International Certification Program. Approximately 30 participants (3 hours).
Seminar on September 12, 1998 on Issues in Problem Gaming for Michigan Council of Problem Gamblers. Approximately 20 participants (1 hour).
Discussed with United Way of Michigan a program to educate high school students on the mathematics of casino games. Approximately 2 hours.
Consulted with the Attorney General’s office on Compulsive gambling and options possible in dealing with internet gambling. Approximately 1 hour.
Discussed with Warren Biller, President of Michigan Problem Gambling Association, on programs to help better reach problem gamblers. Approximately 3 hours.
Moderator at World Gaming Conference on September 16, 1999 on the topic Detroit Casinos- The New Market. Approximately 60 attendees (2 hours).
Seminar on Advanced Negotiations at the Meeting Professional National Convention on July 13, 1999 before 30 participants (3 hours).
Seminar on May 21, 1999 on Negotiating Success for Certification in Meeting Management. Approximately 15 participants (3 hours).
Participated in reviewing participant case studies on Friday May 21, 1999 for Certification in Meeting Management. Approximately 15 participants (3 hours).
14 Seminar on May 19, 1999 on Culture Strategies for Certification in Meeting Management. Approximately 15 participants (1.5 hour).
Dinner-think tank on May 17, 1999 on Meeting Planner Issues for Certification in Meeting Management. Approximately 15 participants (2 hours).
15 CONSULTING
Laventhol & Horwath. Worked for consulting firm as a Hospitality Manager. Consulted with over 100 different clients on various business problems. Specialized in the Hospitality Industry. Southfield, MI. 1979-1983.
Laventhol & Horwath. Severed on firm's national leisure time committee (only non-partner to serve on committee). 1983.
Eyde Company. Consulted on syndicating as a limited partnership Tangos restaurant. Lansing, MI. Fall, 1985.
Stowell Properties. Consulted with Stowell Properties relating to risk management awareness (see other publications for manual developed). Anaheim, CA. June, 1986.
Ann Levitt. Reviewed and made suggestions for alternative uses for a closed restaurant. Port Huron, MI. December, 1986.
Educational Institute of the American Hotel & Motel Association. Responsible for the initial legal review of all training and educational publications of the Institute. East Lansing, MI. January, 1987-July, 1987.
Wildman, Harrold, Allen & Dixon. Expert witness on management contract dispute. Chicago, IL. July, 1987.
Fordney, Cady, Rusch & Prine. Expert witness on hotel safety for wrongful death lawsuit. Saginaw, MI. September, 1987.
Borsgraaf Leasing, feasibility of building a hotel condominium. Grand Haven, MI. October, 1987.
Health Renaissance, feasibility of building a hotel-health resort. Monroe, MI. November, 1987.
Grand Amway Hotel, various financial consulting matters with the hotel operation. Grand Rapids, MI. December, 1987.
Virgin Grand Resort, training specialist in front desk operations and housekeeping for new employees. Topics included guest safety, security, and employee liability for criminal acts. St. John, VI. October, 1988.
Appalachian State University, Boone, NC, Taught two coursed, ad junct, on Introduction to the Hospitality Industry and Personnel Management. Fall, 1988.
Reinhart, Boerner, Van Deuren, Norris & Rieselbach, Expert Witness work on management contract dispute. Fall, 1988.
16 Robert S. Weistein P.C., Expert witness work on hotel liability. Winter, 1989.
Cullen & Butters, P.C., Expert witness work on hotel drowning case. Winter, 1989.
Van Nostrand Reinold, reviewed three chapters of textbook entitled, Loss Prevention and Risk Management. by Edward Kelly. 1991.
Norris V. Don Jones, Expert witness work on hospitality ownership dispute at a Northern Michigan Resort. 1992.
Lake Count V. Schrotenboer, Expert witness work relating to lease dispute. 1992.
Finney V. The Lansing Motel, expert witness work relating to negligent hiring practices. 1992.
Van Nostrand Reinold, Reviewed text entitled, Restaurant Franchising. by Kahn. 1995.
Participated in a tourism study in Marquette County, my assignment was to make recommendations as to how Indian Reservation Gaming could help the local economy. 1996.
Guest Speaker at Cooley Law School (Casino Law Class) on gaming operations. (December, 1998).
Spoke before new faculty on gaming issues in Michigan. (September, 1998).
Expert witness for the law firm of Bristow, Hackerman, Wilson, & Perterson, P.C. representing a class action fraud case against a hotel chain. (1998-9).
Expert witness for the law firm of Garwin, Brnaszaft, Gerstein & Fisher, L.L.P. representing a class action lawsuit against a restaurant chain. (1998-9).
Expert witness for State of Michigan Attorney General’s - relating to an embezzlement case. February, 1999.
Guest speaker at Cooley Law School in September for approximately 20 students (3 hours). (1999).
Testified before Michigan House of Representatives on The Prohibition of Internet Gambling Act on May 19, 1999.
17 INTERVIEWS
Interviewed and quoted in the real estate section of the Detroit News relating to the deductibility of mortgage discounts. July 11, 1982.
Interviewed and quoted in the business section of the Detroit Free Press relating to hotel development in the metropolitan Detroit market. July 6, 1986.
Interviewed and quoted in Lodging Hospitality on the topic of the future of hotel franchising. July, 1986.
Interviewed and quoted in Jackson Citizen Patriot relating to the closing of a major downtown property in Jackson, MI. March, 1988.
Interviewed and quoted in Hotel Business relating to international hotel management contracts. January, 1994.
Interviewed and quoted in Detroit Free Press relating to casino operations in the Detroit area. June, 1997.
Interviewed on Fox 47 News T. V. about the gaming curriculum. (Fall, 1997)
Quoted in Lansing State Journal on Gaming Issues. (Fall, 1997)
Quoted in Detroit Free Press on issues related to Gaming. (Fall, 1997)
Quoted in State News relating to gaming curriculum. (Fall, 1997).
Quoted in the Detroit News on jobs available in the Detroit casinos. (September 23, 1998).
Interviewed on Fox 47 television on the gaming classes at Michigan State University (October 5, 1998).
Quoted in the Detroit Free Press on issues related to Gaming on two occasions (September 18, 1998, January 14, 1998).
Quoted in the State News concerning gaming curriculum at MSU on two occasions (November 16, 1998, April 8, 1999).
Interviewed on Channel 7 WXYZ television on Detroit casinos. Fall 1999.
18 Quoted in Gaming Today on the demographics of the gaming market in Detroit. (September 21, 1999).
Quoted in Detroit Free Press on the future of casinos in Detroit. September 17,1999.
Quoted in the Saginaw News on the future of Tribal Casinos in Michigan. December 12, 1999.
19 WORK EXPERIENCE
July 1, 1988 - Present - Associate Professor, School of Hotel, Restaurant, and Institutional Management, Michigan State University.
Develop and teach specialized, senior-level courses in hospitality finance, hospitality real estate development, and management policies course. Member of the College of Business MBA curriculum committee (chairman of committee 1987- 1988). Member of The School's curriculum committee. Research interests include real estate financing, casino development and financing, business and tax planning for the hospitality industry, and real estate development within the hospitality industry.
September 1, 1984 - June 30, 1988 - Assistant Professor, School of Hotel, Restaurant, and Institutional Management, Michigan State University.
May 1979 - September 1984 - Manager, Laventhol & Horwath.
Responsible for the Department operations of the Detroit office, which included directly supervising a staff of four. Other duties included tax shelter structuring, corporate reorganizations, controlled group allocations, and individual and corporate business planning with emphasis in the hospitality industry. Served on the firm's National Leisure Time committee. Conducted over ten seminars over two years before various hospitality organizations.
November 1976 - May 1979 - Senior Consultant, Jenkins, Eshman & Magnus.
Responsible for preparation of corporate tax returns and related individual tax returns for senior executive management of various corporations.
July 1974 - November 1976 - Assistant Manager, National Bank of Detroit.
Developed and maintained accounting systems which insured corporate financial accounting controls were effective as the requirements of the National Bank of Detroit.
June 1969 - June 1974 - Worked in our family tavern located in a northern Michigan resort village.
20