Franklin Lowenthal is Professor Emeritus in the Department of Accounting and Finance at CSU East Bay in Hayward, California . He received a PHD in Mathematics from Stanford University . He has written journal articles in mathematics, computer science, accounting and taxation and a textbook on Linear Algebra with Linear Differential Equations.

Philip Storrer is also Professor Emeritus in the Department of Accounting and Finance at CSU East Bay and is the author of many articles on tax matters.

Gary McBride is a Professor in the Department of Accounting and Finance at CSU East Bay and Director of the Graduate Taxation Program. He is a pioneer in the development of online teaching. He also holds a law degree and has worked for the IRS National Office.