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Dave has over 35 years of experience in Kansas and Federal tax practice, estate planning, probate and trust administration, and business valuation. Since 2001, Dave has established a mediation practice, primarily in business valuations, trust and estates, and related areas. Dave has also served as court-appointed Special Master for cases involving complex valuation, accounting, and financial issues.
From 1982 to 1988 Dave served as Assistant Professor Taxation at Washburn University School of Business. He also taught several courses as an adjunct professor at Washburn University School of Law, including State and Local Taxation (1977-78), Advanced Estate Planning (1983) and Estate and Gift Taxation (1991-1998). Dave is a frequent speaker at seminars and workshops on estate planning, state and federal taxation and related topics, having logged over 80 such appearances during the course of his career. Dave is AV rated by Martindale-Hubbell.
Education and Professional Designations:
- CPA - Kansas, 1975
- JD - University of Kansas School of Law, 1973
- MBA - University of Kansas School of Business, 1971
- BA - University of Kansas, 1969
- Approved Civil Mediator - Kansas Supreme Court, 2001
- Approved Dispute Resolution Neutral, The Missouri Bar, 2001
- Approved Neutral for Early Assessment Program, US District Court, Western District of Missouri, 2001
Experience:
- Private Practice Lawyer
- Partner, Newbery, Ungerer & Hickert LLP (and predecessor firms), Topeka, KS, 1980-Present
- Of Counsel, Vold & Morris, LLC, Kansas City, MO and Leawood, KS, 2007-Present
- Private Practice CPA, 1973-76, 1979-1980, including Deloitte & Touche, formerly Haskings & Sells, Kansas City, MO
- Adjunct Assistant Professor of Law, Washburn University School of Law, 1977, 1978, 1983, 1991-1998
- Assistant Professor of Tax and Accounting, Washburn University School of Business, 1982-1988
- Adjunct Instructor, Washburn University School of Business, 2004-2005
- Director of Taxation, Kansas Department of Revenue, 1976-1979
- Kansas Correspondent for State Tax Notes, 1991-2005
Professional Activities, Associations & Licenses:
- American Bar Association
- Kansas Bar Association
- Missouri Bar Association
- Topeka Bar Association
- Fellow Kansas Bar Foundation
- Kansas Society of Certified Public Accountants
- Northeast Kansas Chapter of Certified Public Accountants
- Mediation Panel – Associates in Dispute Resolution LLC
- Commercial Panel – American Arbitration Association, 2001-2006
Publications:
- “An Accounting Primer for Estate Planning, Probate and Trust Counsel (The New Kansas Uniform Principal & Income Act)”, The Journal of the Kansas Bar Association, Vol. 71, Number 6, June/July 2002
- “Kansas’ Public Disclosure Law Uncovers Major Policy Change in Interest Calculation Method”, State Tax Notes, Vol. 21, Number 9, August 27, 2001
- Chapter on “Kansas Taxes” in Tax Analysts’ State Tax Baedeker – A Master Guide to State Taxation (2001)
- “Board of Tax Appeals Softens Department’s Hard-Line Approach to Tax Administration”, State Tax Notes, September 11, 1995
- "The Kansas Supreme Court Decision in Morton Thiokol: Taxation Versus Combination", State Tax Notes, Volume 5, Number 26, December, 1993
- "Equity Planning for the Closely Held Corporation", The Tax Advisor, April 1988
- “The Tax Reform Act of 1986; Will it Affect Residential Income Property Values?”, The Real Estate Appraiser and Analyst, Spring, 1988
- “Should Points Be Paid for a Lower Home Mortgage Interest Rate?”, Real Estate Issues, November, 1987
- “A Logical Approach to Sales Tax on Services”, Kansas Business Review, Spring, 1987
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