Faculty

• C. Clinton Davis, CPA, JD
• Clark S. Willingham, JD, LLM
  • Attorney, Barnes & Harrington, P.C.
  • Clark S. Willingham, JD, LLM, is a practicing attorney with Barnes & Harrington, P.C. in Dallas, Texas specializing in business and estate planning. He received a B.B.A. degree in accounting from Texas Tech University and attended law school at Southern Methodist University where he was awarded a J.D. degree and a Masters of Tax Law. He is Past Chairman of both the Tax Section Agriculture Committee of the American Bar Association and the State Bar of Texas Tax Section Agricultural Problems Committee. Mr. Willingham, a member of the American Law Institute, has authored numerous articles in professional journals and magazines and is a frequent lecturer in the areas of agriculture, income tax and estate planning. Mr. Willingham is also Past President of the National Cattlemen's Beef Association and served on the Operating Committee of the Cattlemen's Beef Board, the Board of Directors of the United States Meat Export Federation and as Chairman of the Promotion Committee of the National Live Stock and Meat Board. He is Past President of the Texas Beef Council, Past President of the Texas Cattle Feeders Association and Past President of the Texas State Board of Veterinary Medical Examiners. Mr. Willingham has also served on the United States Department of Agriculture's Agricultural Policy Advisory Committee, and has served on the Texas Governor's Task Force on Agricultural Development; and the Dean's Council of the Texas Tech University College of Agricultural Sciences. He currently serves as a Trustee of the Texas Agricultural Land Trust and of the National Cattlemen’s Foundation and as Board Chair of the Texas Rangers Law Enforcement Association.
• Danny Klinefelter
  • Professor and Extension Economist, Texas Agrilife Extension and Texas A&M University
  • Danny Klinefelter is a Professor and Extension Economist with Texas AgriLife Extension and Texas A&M University. He is the co-developer and coauthor of Coordinated Financial Statements for Agriculture and Agricultural Financial Analysis and Reporting. Danny spent ten years in commercial banking and the Farm Credit System. He serves as the director of The Executive Program for Agricultural Producers (TEPAP) and executive secretary for the Association of Agricultural Production Executives (AAPEX). He is also president of Klinefelter Farms and a member of the board of AgTexas Farm Credit Services. In January 2009, Top Producer magazine named him one of the twenty-five people in the world who would have the greatest influence on the future of American agriculture.
• Gregory F. Jenner
  • Stoel Rives LLP
  • Gregory F. Jenner is a Member in the Tax practice group at Stoel Rives LLP, and formerly served as the Acting Assistant Secretary of Treasury for Tax Policy from February 2004, to December 2004. Greg was nominated by President George W. Bush to be Assistant Secretary (Tax Policy). Prior to his elevation to Acting Assistant Secretary, Greg served as Deputy Assistant Secretary for Tax Policy, beginning in 2002. As the Acting Assistant Secretary, Greg directed the Treasury's Office of Tax Policy, which is responsible for providing the Administration with policy analysis, advice and recommendations relating to all aspects of domestic and international issues of Federal taxation, including all legislative proposals, regulatory guidance, and tax treaties. The Office of Tax Policy is also responsible for providing the official estimates of all Federal Government receipts for the President's budget, fiscal policy decisions, and Treasury cash management decisions. Greg has broad experience in virtually all Federal tax matters, with particular focus on planning and implementing complex tax-related transactions, partnerships and joint ventures, and mergers and acquisitions. He has worked extensively on energy, insurance-related and agricultural tax issues, and has successfully represented taxpayers in Federal and state tax controversies, in both audit and litigation. Greg has been active for many years in the Federal tax policy process, working closely with senior policy makers in Congress, the Treasury Department, and the Internal Revenue Service.
• Rick Christiansen, CPA,
  • Principal, LarsonAllen, LLP
  • Rick Christiansen, CPA, is a principal in the accounting firm of LarsonAllen, LLP. He specializes in the firm's tax group with expertise in the agribusiness industry and over 30 years experience in public accounting. Most of those years were with the Biebl Ranweiler firm, in New Ulm, Minnesota, well known for its leadership in ag taxation. Rick has taught continuing education classes to CPAs and spoken at national agribusiness conferences on farm taxation issues. He is a contributing author for the Farm Tax Network. Rick has also authored PPC's Guide to Starting or Expanding a Business, and contributed to several tax publications for the American Institute of CPAs and Practitioner’s Publishing Company.
• Trey Cousins, JD, CPA
  • Trey Cousins, JD, CPA,is Board Certified in Tax Law by the Texas Board of Legal Specialization and represents corporations and individuals in tax controversies, both administratively and in litigation. In addition he has defended taxpayers in criminal tax matters. In recent years much of his practice has involved Estate and Gift tax litigation and he has tried numerous cases in that area, including: Estate of Knight v. Commissioner, Jones v. Commissioner, Estate of Foy Proctor v. Commissioner, Estate of Fleming v. Commissioner, Estate of Marmaduke v. Commissioner, Adams v. United States, Kimbell v. United States and Keller v. United States. He successfully argued the Fifth Circuit appeals in Adams and Kimbell. Trey has broad experience in the civil tax arena, trying excise tax cases (Moody v. Commissioner), bankruptcy cases (In Re: Hutton), refund cases (Advertisers Dynamic Services Co., Inc. v. United States), and well as substantive tax cases (70 Acre Recognition Partners v. Commissioner, Pediatric Surgeons v. Commissioner, etc.). Trey is a Certified Public Accountant and is an active speaker on substantive and procedural tax issues for numerous professional organizations nationally. Mr. Cousins was admitted to practice in Texas in 1980.
• Wayne A. Hayenga, JD
  • Professor Emeritus and Extension Economist, Texas A&M University
  • Wayne A. Hayenga, JD, is Professor Emeritus and Extension Economist, in the Agricultural Economics Department of Texas A & M University. Wayne has been a teacher there since 1972. His primary activities are in teaching and coordinating educational programs in estate and income tax management. In years past, he was involved in agricultural finance and other agribusiness educational programs. A sought after teacher and speaker throughout the nation, in the past several years he has discussed estate planning and other legal topics with many professional organizations and business owner groups. Among other awards, he has received the Lifetime Achievement Award by the Southern Agricultural Economics Association, the Faculty Distinguished Achievement Award from the Former Students Association of Texas A&M University and a Presidential Citation from the State Bar of Texas. Raised on a farm in Illinois, he was active in 4-H and FFA as a youth. He studied Agricultural Economics at the University of Illinois (B.S. and M.S.) and received an M.B.A. in Finance and Ph.D. in Agricultural Economics from Michigan State University, and J.D. from Southern Methodist University. Wayne takes an active part in working with the family farm. Recently he has broadened his interests and enjoyed taking farm and student groups to 16 countries to study U.S. agriculture’s competitors.
• Wayne D Myers
  • Agricultural Consultant with the firm Kennedy and Coe
  • Wayne D Myers is an agricultural consultant with the firm Kennedy and Coe, an accounting firm specializing in ag services, with offices in Kansas and Colorado. Wayne holds a BS degree in Vocational Education from Colorado State University. He worked fourteen years with USDA/ASCS as a county executive director and state program specialist administering farm programs. Wayne has work twenty one years with Kennedy and Coe, LLC and currently heads up the Farm Program division which is part of the Ag group within the firm. Wayne and his five member team assist producer throughout the US with various farm program issues including selecting program options, appeals, protection program payments as ownership and operational changes occur in their farm business. Wayne networks with various agricultural consultants around the country in protecting farm program payments as they work with their ag clientele in areas of tax, financial and estate planning.