W. Eugene Seago is the R.B. Pamplin Professor of Accounting at Virginia Tech. He received his BS degree from University of Louisiana, Lafayette, his MBA from Florida State University, and his PhD and JD degrees from the University of Georgia. Professor Seago is the primary or contributing author of over 150 articles in law reviews and professional journals. He is also a contributing author for the West’s series of Federal Income Tax texts, and the author of Inventory Tax Accounting and Uniform Capitalization.