James Emanuel Smith V

Dr. Smith was born in Baton Rouge, Louisiana on September 18, 1943, to James Emanual Smith III and Addie Lela Thompson Smith. He received his A.B. degree from Southeastern Louisiana University, his MBA from the University of Houston, and his Ph.D. from the University of Arizona. He was licensed as a CPA in both Virginia and Louisiana.

Dr. Smith began his professional career at the Mason School of Business in 1970, consistently ranking as an outstanding teacher. He also conducted various education programs for the American Institute of CPAs, Federal Tax Workshops, and various state CPA societies.

Known as Jim, he twice received the American Institute of CPAs Outstanding Discussion Leader Award. In addition, he has received the Virginia Society of CPAs Outstanding Accounting Educator Award, James Madison University’s Outstanding Educator Award, the School of Business BBA Faculty Excellence Award, the Dean’s Award for Undergraduate Teaching Excellence, and the College of William and Mary’s Thomas Ashley Graves, Jr. Award for Sustained Teaching Excellence.

Jim’s publications have appeared in the top accounting professional journals, including the Accounting Review, Tax Advisor, Taxation for Accountants, and Journal of Corporate Taxation. He has presented his research at numerous professional meetings, including those for the American Accounting Association, American Taxation Association, and the Administrators of Accounting Programs.

Jim was the author or co-author of four books. Among these are three tax textbooks which comprise the South-Western's Federal Taxation Series. The series is the market leader for tax textbooks. Jim was also the author of South-Western’s Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected.

Professor Smith was the faculty Advisor for the William and Mary Tax Challenge teams. The case studies are based on complex tax issues. His teams received first place in the National Competition fourteen times and received over $300,000 in scholarship funds for the William and Mary undergraduate and graduate accounting programs. The success of his teams was documented on the front page of The Wall Street Journal. From 1983-1995, Professor Smith was Director of the Accounting Program, during which time the William and Mary Accounting Program was consistently in the top twenty accounting programs in the country.

Jim is preceded in death by his parents and his sister, Eva Elizabeth Watts. He is survived by Nora Marie Pirie Smith, his wife of over 60 years; daughter, Anne Elizabeth Smith; son James Franklin Smith and wife Kerry Robin Smith; grandchildren Grayson Bailey Smith and Madelyn Jaq Smith; step grandchildren Christopher and Brandon Kazmierski; great grandchildren Gavin, Cove, Norah, and Kinsleigh; Godchild and niece Shawne Watts; and family Gordon James, Hugh Thomas, and Frank Evans Pirie, Fannie Pirie Easterly; and many nieces and nephews and their families.

Memorial donations may be made to the John S. Quinn Faculty Endowment (0714) in honor of Dr. Smith’s legacy and commitment to the accounting program within the Raymond A. Mason School of Business at William and Mary. Contributions may be made online at: www.impact.wm.edu/JamesSmith or mailed and made payable to the W&M Business School Foundation, P.O. Box 3023, Williamsburg, VA 23187.

A memorial service will be held at Bruton Parish Church, 331 Duke of Gloucester Street, Williamsburg at 3:00 PM on Saturday February 24 with a reception following at the Parish House.

Fond memories and expressions of sympathy may be shared at www.NelsenWilliamsburg.com.