Abstract The graduate program in accounting, particularly at the master's level, should be founded on the philosophy that the student must be provided with a core of courses which are professionally oriented. The graduate course in income taxation should presuppose that the student has acquired in previous study, or experience, the fundamentals of accounting technique, that he has a knowledge of accounting terms and their meanings and that he has the facility to think logically and clearly in an accounting frame of reference. In addition the student should have completed a basic study of income taxation either at the undergraduate level or as prerequisite to the graduate course. Assuming that each student enrolling in the graduate course enters with this background, the graduate course should be specifically directed toward the analysis and the discussion of more complex problems on a professional level and with professional emphasis. Other subjects which should be covered are those problems frequently found in the preparation of estate tax returns, estate income tax returns, gift tax re- turns, other fiduciary return problems and procedural matters, such as collections, assessments, rulings, compromise agreements, and the like.
Jerome J. Kesselman (Tue,) studied this question.