Kelly L. McCarty, Esq.

Background
Certified Public Accountant, 1980, Iowa

Practice Areas
General practice including, but not limited to Business Law and Corporate Law, Workers’ Compensation

Education

• The University of Iowa (B.B.A., Accounting, 1979)
• The University of Arkansas School of Law (1979-1980)
• The University of Iowa College of Law (J.D., 1982)

State Bar Admissions
Iowa, 1982

Professional Memberships and Admissions

• American Bar Association
• Iowa State Bar Association
• Polk County Bar Association

Publications

• Field Condensate was Subject to Tax as Oil, The Journal of Multistate Taxation (1993)
• Voluntary Settlement Not Affected by Later Court Holding, The Journal of Multistate Taxation (1993)
• Consultant Services Increase Scope of Sales Tax, The Journal of Multistate Taxation (1992)
• Limitations Statute Runs From Due Date With Extensions, The Journal of Multistate Taxation (1992)
• U.S. Supreme Court Hits Back at State Tax Authorities, International Financial Law Review (1992)
• Magazine and Newspaper Distinction Unclear, The Journal of Multistate Taxation (1991)
• New Seed Capital Credit Encourages Investment, The Journal of Multistate Taxation (1991)
• Technological Innovations Compel Economic Presence, The Journal of Multistate Taxation (1991)
• Tax Bill Impact on Banks, The Northwestern Banker (1987)
• Iowa Sales & Use Taxes, American Bar Association, Section of Taxation, Sales & Use Tax Desk Book (1988-1996)

Practicing: Business Law and Corporate Law, Workers' Compensation