Sample of Achievements

A FEW BRIEF SNIPPETS OF PREVIOUS ACHIEVEMENTS

2001

Redemptorist Fathers. You know the pitch: hire us to manage the construction of your new church and we’ll deliver a turn-key package to monitor and evaluate the performance of your contractors and pledges. Only, it never happens that way, and this time was no exception. The “little” omission didn’t become obvious until the pledges started rolling in. NO PROBLEM! Your applicant designed and implemented a cost tracking system that not only compares the daily payment requests against the contractor’s bid and degree of completion of the contractor’s work, but also compares them with the projected allotment based on the adopted construction budget. Not just that, the system can go on line with Boeckh and Marshall-Swift to determine how “fair” are adjustments made “on the fly” compared with local market averages. Your applicant also delivered a full-featured pledge tracking and collections system.

Chaplain at St. Mary’s Hospital (Clayton, MO).

Tutor: mathematics, physics, business, computer science, philosophy and Catholic studies.

Redemptorist Novice at Glenview, IL.

Expelled from the Redemptorists for publishing “The Enneagram and Catholic Personalism” in the April issue of Homiletic and Pastoral Review (Ignatius Press). You may now read this article at http://www.catholic.net/rcc/Periodicals/Homiletic /2001-04/TOC.html.

Youth counselor.

Continued consultancy with the non-profit described at 1997 below, as well as prepared income tax returns for several corporate and personal clients.

2000

Redemptorist Fathers. Chaplain at St. Mary’s Hospital (Clayton, MO).

Tutor: mathematics, physics, business, computer science, philosophy and Catholic studies.

Youth counselor.

Continued consultancy with the non-profit described at 1997 below, as well as prepared income tax returns for several corporate and personal clients.

Consulted with the Provincial Comptroller, directing him (in the future) on how to avoid penalties and interest by filing required payroll tax reports in a timely fashion with IRS and the various state and city revenue departments. Wrote a program that would “pop up” beginning two weeks before each filing deadline. Showed him how to access the web site for the Internal Revenue Service for up-to-the-minute filing information.

Published “Summer Highlight: Moral Theology Workshop” (12 pages), Redemptorist WestWord, Majella/Seelos Edition, Winter 2000.

1999

Redemptorist Fathers. Chaplain at St. Mary’s Hospital (Clayton, MO).

Tutor: mathematics, physics, business, computer science, philosophy and Catholic studies.

Youth counselor.

Continued consultancy with the non-profit described at 1997 below, as well as prepared income tax returns for several corporate and personal clients.

Solved another telecommunications problem for a non-profit. Wrote a program allowing the secretary, from her home and without an Internet Service Provider such as AOL, to access directly via telephone dial-up the office computer twenty-seven miles away. This allowed her to stay at home to take care of her two young children while still completing her work on-line and in real time. Six daily 54 mile commutes were reduced to one trip every week. It also saved the secretary the cost of paying an ISP, which on her limited salary was unaffordable.

1998

Redemptorist Fathers. Developed and wrote the website found at http://www. redemptorists-denver.org/vocations.

Entered St. John Neumann House (St. Louis, MO) of the Redemptorist Fathers, with a view to becoming a Catholic priest.

Tutor: mathematics, physics, business, computer science, philosophy and Catholic studies.

Youth counselor at St. Alphonsus Liguori (The Rock) Church (St. Louis, MO).

Chaplain at St. Mary’s Hospital (Clayton, MO).

Continued consultancy with the non-profit described at 1997 below, as well as prepared income tax returns for several corporate and personal clients.

1997

Pangnostics Systems. Single-handedly prepared the hugely successful IPO for a long-standing client (the recreational cattle drive company used in the filming of the popular Billy Crystal movies “City Slickers” and “City Slickers 2: Curly’s Gold”). In large part this involved creating an inventory of assets and their valuations, including income producing agricultural, commercial and residential real property, raw unimproved land, improved vacant land, livestock, personal property and other chattels, USDA Forest Service and USDI Bureau of Land Management leases, water rights, mineral rights and cinematic facilities, among many other things.

Adapted previously written programs for the use of a non-profit for the purpose of construction cost tracking for a new facility. Included were modules to track pledges of donors and to allocate personnel costs for each cost account by cost center. Bid comparisons with a standard model developed from Marshall & Swift cost sources were incorporated online in real time, greatly enhancing the ability to determine the “fair and just” costs of “on-the-fly” modifications to the original construction plans.

Called as an expert witness to testify before the Arapahoe County (Colorado) District Court in the case of two brothers who were the heirs of a distinguished Colorado family famous for donating to the United States Government the land that became Mesa Verde National Park. One brother had brought suit against the other brother, who was your applicant’s client. After presentation and admission of exhibits, your applicant testified for about twenty minutes before the judge interrupted his testimony to ask opposing counsel, “Were you provided this information prior to filing this lawsuit?” Opposing counsel responded in the affirmative. The judge immediately dismissed the lawsuit with prejudice, and fined opposing counsel $25,000 for bringing a frivolous lawsuit before the court!!

Wrote a program allowing direct access via ordinary telephone line to a major publisher without an intermediary Internet Service Provider.

1996

Pangnostics Systems. Prevailed, at audit before the IRS in the Laguna Niguel District, in the contention that your applicant’s appraisal of a client’s entire business operation was a more reliable indication of its value than the appraisal performed by a large nationally-known consultant contracted by IRS. Included in the valuation was raw unimproved land, improved urban land that was vacant, industrial and commercial improvements, inventories and other fixed assets. The value of the capitalized net income stream was far higher than IRS expectations. This was ironic in that IRS had the income tax returns for your applicant’s client, and these reflected a net income stream commensurate with the depreciable basis of the client’s improvements.

A referred client called your applicant in a panic. He had just been to see the Big Tax Company (but he would soon become an ex-"Block"head). The client - a "contractor" - had failed to pay federal and state estimated income taxes, and likewise failed to pay his Social Security Self-Employment taxes. The Big Tax Company now said he OWED more than $22,000 plus penalties, plus interest - all due and payable within the next twelve hours!! In fifteen minutes, your applicant prepared his new client's federal and state tax returns, calmly attaching one photo and a terse one sentence explanation to each return. Within three weeks, your applicant's new client ACTUALLY received more than $5,600 REFUND from the feds and a little more than $2,100 REFUND from the state. If you are surprised and baffled by this story, perhaps you urgently need to HIRE YOUR APPLICANT. What your applicant KNOWS can be a WINDFALL to contractors - but a DEATHTRAP to the finances of the people who hire them.

Adapted and integrated with ongoing data processing operations, for Colorado’s largest oilfield service corporation, the payroll system he had previously developed.

1995

Pangnostics Systems. Completed the programming necessary to incorporate earlier appeal decisions on the circumstances permitting the use of a computer-generated log book for motor vehicles. The new system was integrated with the cost management software previously developed for Microsoft Windows® by your applicant.

Completed programming a system under Microsoft Windows® to automate the production of appraisals for income tax audits, administrative appeals, and court cases meeting all the statutory and regulatory requirements. Interfaces with Marshall & Swift cost data and for the processing of data from local boards of realtors were incorporated, as well. The system was integrated with the asset management software previously developed for Microsoft Windows® by your applicant.

Prevailed, on appeal before the IRS in the Ogden District, in the contention that a client’s former tax preparer had erred in taxing her tax-exempt Railroad Retirement widow’s benefits for fifteen years. The appeals officer also found that the IRS auditor had improperly applied the rule that refunds could only be given if filed for within three years of the statutory filing date of the return, so the widow was entitled to refunds for all fifteen years in which the former tax preparer had erroneously assessed her.

****** NOTE ****** IRS computer systems are neither devised nor intended to identify when a tax has been paid that should not have been paid. They ARE pretty good at identifying income on which tax should have been paid, but was not reported by the taxpayers.

1994

Pangnostics Systems. Prevailed, on appeal before the IRS in the Ogden District, in the contention that even though the client owned a fleet of vehicles, the fact that each was under separate contract to different firms eliminated the onerous burden of fleet accounting ordinarily required by IRS regulations and permitted easier separate mileage deduction at the standard mileage rate for each vehicle.

Adapted and integrated previously developed software to the needs of a non-profit with multiple organization and fund levels.

Wrote “Some Comments on the Upcoming Cairo Women’s Conference” (9 pages) published by the Los Angeles Time, San Diego Union-Tribune, and Southern Cross newspapers in Southern California.

Initiated and wrote “The Santa Sophía Parish Yellow Pages, Fifth Edition” (110 pages), a directory of Who’s Who and organizations of the parish.

Secretary of the Casa de Oro Christian Business Network. In this peak year, your applicant’s last in Southern California, the organization had 127 member businesses in the Casa de Oro and Spring Valley areas.

1993

Pangnostics Systems. Prevailed, at audit before the IRS in the Laguna Niguel District, in the contention that a mileage log tied directly to a client’s business-related receipts was one-hundred percent sure proof of the mileage claimed for deduction. Clear to your applicant, but not initially to the auditor at IRS, was that in order to be at a place of business to get a receipt, the taxpayer had to travel there! At issue, of course, was the computer-generated logbook produced for the client by your applicant.

Prevailed, on appeal before the IRS in the Ogden District, in the contention that an appraisal for a trust client prepared by your applicant utilizing the three classic approaches to value produced a more reliable basis for depreciation than an in-house “rule-of-thumb” estimate prepared by the auditor.

Initiated and wrote “The Santa Sophía Parish Yellow Pages, Fourth Edition” (96 pages), a directory of Who’s Who and organizations of the parish.

Secretary of the Casa de Oro Christian Business Network.

1992

Pangnostics Systems. Front-ended loan processing and collections systems onto a Borland Paradox For Windows® database engine for a major San Diego-Los Angeles financial institution. Included was an online interactive loan calculator implementing the recently passed legislation in the Rees-Levering Act. Five statutorily permitted techniques for recovering the total interest contracted by a creditor were included, and presented in a series of GUI windows online and in real time. Print-outs could be produced with the entire contract for signature and notarization on-the-spot, subject to prior credit approval. It revolutionized the way this financial institution was doing business at its branch offices, making it possible to initiate and conclude contract transactions without having to go physically through the main office in Carlsbad, California.

Prevailed a second time, at audit before the Ogden District of the Internal Revenue Service, in a complicated case involving the same clients who were audited in 1988: an owner-operator transport business operation, rental properties, and major postal contractor business. At issue were the continuing massive net operating losses. Evidently the IRS has grown tired of auditing these poor people – they have not been audited ever since.

Initiated and wrote “The Santa Sophía Parish Yellow Pages, Third Edition” (88 pages), a directory of Who’s Who and organizations of the parish.

Secretary of the Casa de Oro Christian Business Network.

1991

Pangnostics Systems. Front-ended the financial data base he developed in earlier years onto a Borland Paradox For Windows® database engine.

Wrote and implemented code to directly export Borland files to tax preparation software.

Front-ended the Post Office Management System (Hudson, Colorado 80642) he developed (and described below in 1987) onto a Borland Paradox For Windows® database engine.

Initiated and wrote “The Santa Sophía Parish Yellow Pages, Second Edition” (86 pages), a directory of Who’s Who and organizations of the parish.

Secretary of the Casa de Oro Christian Business Network.

In the course of a client’s audit, your applicant discovered that there was a great inadequacy in the training of IRS auditors of the Laguna Niguel District in the use of Marshall & Swift, Boeckh, and other construction cost sources. The underestimation of costs was systematic, purposeful on the part of many auditors, and in direct contravention of the directions for use published by the major construction cost sources. The District Director concurred in your applicant’s assessment of the situation and promised immediate remedy in the case of the client in question, as well as a District-wide review of the practices of IRS employees to ensure the published instructions would be meticulously carried out in the future.

****** NOTE ****** A favorite ploy of IRS auditors at the time was to assert that a newly constructed industrial improvement constituted an “overimprovement” for the industrial neighborhood – and a logical consequence was the assertion that an auditor-contrived “market value” of the improvements should serve as the basis of depreciation.

1990

Security Pacific. The applicant went to work for Security Pacific Corporation. Various problems deemed intractable by management were assigned to him, stemming from process change requests that were fourteen and more months old. Most of the process corrections were in the revolving charge account and open-ended loan systems. Shortly after successfully completing these critical “old” requests, he undertook and also successfully completed the detail design for a new subsystem that would enable branch offices to control locally the waiver or reduction of future interest from problem accounts. These systems have been acquired by Bank of America, Wells Fargo, and Norwest Mortgage upon the bankruptcy on September 4, 1990 of Security Pacific Financial Services Systems, Incorporated.

Pangnostics Systems. Adapted to the PC and Microsoft Windows® the payroll system he developed in earlier years for use in his private consulting practice.

****** NOTE ****** Your applicant observes, with some amusement, that other accounting software (e. g., Quickbooks® and Peachtree®, the two leading accounting software systems) require payment of separate fees and maintenance of separate file structures (i. e., directory structures) for each company the accountant works for. The applicant’s systems for the mainframe, mini and PC from the very beginning were structured for any number of companies, with any number of subsidiaries, with any number of departments, with any number of sections, with any number of funds, with any number of accounts – WOW!!!

Initiated and wrote “The Santa Sophía Parish Yellow Pages” (78 pages), a directory of Who’s Who and organizations of the parish.

Founded, and elected first president, of the Casa de Oro Christian Business Network, offering a program of support and mentoring for unemployed persons entering the world of self-employment. At its peak in 1994, 127 people had became members.

Initiated “The Camper Letter: News You Can Use for Your Business” published quarterly for your applicant’s consultancy clients. Publishing was discontinued in 1998.

1989

City and County of Denver. He supervised the development of programs to support processing, through the City’s financial system, all the different payroll records required to distribute social security refunds to qualified current and retired City employees, estates of deceased City employees. He initiated, supervised and completed as well an interface to the payroll system to permit former City employees to identify themselves for payment. For years the Internal Revenue Service had overcharged City employees for social security. The Auditor’s Office successfully sued the IRS for the money and won the suit at all levels of appeal, including the United States Supreme Court. This necessitated the creation of the software interfaces described above.

1988

City and County of Denver. He supervised the migration from the Auditor’s old IBM 4331 system to a new IBM 9370 system.

The applicant supervised the creation of programs to load the appropriation and general ledgers to SQL files. He supervised the creation of a number of programs utilizing his skills in SQL and CSP to access the loaded files for the purpose of demonstrating to users the techniques for writing their own customized reports, generating graphs and writing queries.

He supervised the writing of a set of programs to convert the old accounting system’s records to that which is used in the creation of the Comprehensive Annual Financial Report. Formerly done by manual printed reports, this greatly reduced the amount of processing required by the outside auditors, Arthur Andersen.

He directed and supervised the creation of a program for the use of the Section Manager in his calculations of the resource requirements for SQL data areas. This program was made publicly available in a PC version and in a mainframe version. Again, this represented a “home-grown” version of the later Microsoft Windows® graphical user interface.

Pangnostics Systems. Prevailed, at audit before the Ogden District of the Internal Revenue Service, in a complicated case involving an owner-operator transport business operation, rental properties, and major postal contractor business.

1987

City and County of Denver. He supervised, directed and implemented the City’s first-ever magnetic media reporting system for transmitting data to the Internal Revenue Service and the Colorado Department of Revenue.

Supervised, initiated and completed a relational data base system for personal computers featuring a fund-organization-account structure and subsystems for human resource management and cost allocation accounting. This represented a “home-grown” version of the later Microsoft Windows® graphical user interface.

The Auditor’s Office installed its new 3Com-3LAN. One of the applicant’s first assignments was to create a program that would fix a bug in the printer access system. This he accomplished in less than fifteen minutes, making him an instant hit with the 105 members of the staff.

Pangnostics Systems. Wrote a Post Office Management System for the Hudson, Colorado 80642 Post Office. Besides routine cash and other financial management features, there is a database for managing delivery addresses, not only in-town but also for the sizeable rural mail delivery routes. Among many useful capabilities, the system allows this remote Colorado town’s post office to maintain its change-of-address and forwarding information. It also enabled the first-ever detail level descriptions of the rural routes. This in turn greatly refined the bidding process for contract delivery services.

1986

City and County of Denver. He supervised the writing of programs, as requested by the Census Bureau’s Local Governments Office, to transmit on magnetic media the City’s salient financial business. Given the City’s FMIS multiple coding levels, this was not a minor undertaking.

He produced the Auditor’s “New Denver Airport Cost Study.” His estimate for actual construction costs came in at $3.3 billion, greatly exceeding the mayor’s consultants’ estimate of $1.8 billion. By the end of construction in 1993, his estimate was fully vindicated: the final cost was in fact close to $3.7 billion. Most of the difference between his study and the actual cost arose because of the effect of inflation on construction costs, and a “bug” that arose in the baggage handling system.

Pangnostics Systems. Wrote and implemented a system on the PC for public (and later, private) entities requiring fund raising and separate funding source accounting. It included reporting on magnetic and hardcopy media for the Federal Election Commission and Colorado Secretary of State. This represented a “home-grown” version of the later Microsoft Windows® graphical user interface.

He cosponsored a petition to amend the Colorado Constitution to include a “braking clause” on rapidly escalating real property and business personal property taxes.

1985

City and County of Denver. He supervised the development of statistical tests based on five distinct families of differential equations to determine the efficacy of a new “budget over-expenditure early warning system” for the City and County of Denver Auditor’s Office.

He produced the Auditor’s “Colorado Convention Center Cost Study,” the first convention center site study that used historical data and cost estimate reliability analysis. Eventually, of three sites analyzed, the voters of the City selected the present site, which was the one the applicant showed to be the most cost effective. Moreover, because of the applicant’s study, it was the only site officially supported by the Auditor’s Office.

1984

City and County of Denver. He supervised the planning, development, programming, implementation and user training of the new property valuation systems for the Department of Revenue. He brought to bear his training in statistics, programming, real property appraisal and business personal property appraisal to complete this major project on time and well under budget.

1983

City and County of Denver. He supervised the planning, development, programming, implementation and user training for software he wrote for audit reporting for the top administrative officials of Motor Vehicle Division and Assessment Division of the Department of Revenue.

He supervised planning, implementation and support for the new IBM System 38 and revenue department management software for the Department of Revenue, including the conversion of numerous data file and Cobol and Fortran modules from the mainframe.

1982

City and County of Denver. The applicant supervised and coördinated the development of new software for audit reporting for the top administrative officials of Motor Vehicle Division and Assessment Division.

Supervised, initiated and completed compilation of “Procedures for the Valuation of Business Personal Property” (198 pages) incorporating changes in Colorado Revised Statutes having an impact on the assessment of taxable personal property.

Supervised the design, writing and implementation of programs for the appraisal and assessment of the entire personal property tax roll of the City and County of Denver, a process formerly accomplished in its entirety by hand. The new system of programs implemented automated valuation procedures for 37,129 business personal property schedules.

1981

City and County of Denver. The State Legislature overhauled the method of funding the pension plans of the State’s local police and firefighters. Bond ratings of local government units throughout the state were in jeopardy. The City’s own bond rating company, Merrill-Lynch, had no method of determining long term liabilities created under the State plan. The City’s consultants, Arthur Andersen, had no “cookbook” approach for solving the complicated system of non-linear equations, either. Literally the day of the fateful City Council meeting with state auditors, the Manager of Revenue presented the applicant with the problem. By midafternoon, the applicant was presenting the correct solution to the equations to the Manager of Revenue and representatives of Arthur Andersen. All parties present expressed shock and astonishment at the solution and its ease of implementation. ”The Rees Solution” (formally: “A Formulaic Solution to the Problem of Funding Future Liabilities Accruing to Local Government Police and Fire Pension Plans”) (54 pages) is still used by the City and County of Denver and other Colorado local government units annually to appropriate money necessary to fund their long-term pension liabilities.

Supervised the design, coding and implementation of mainframe computer valuation systems for the City and County of Denver, Assessment Division. This entailed incorporation of cost, market and income approaches to the valuation of real property for 167,336 parcels. It implemented state-of-the-art quality control techniques envisioned and described in earlier technical papers written by the applicant. At the time, the City and County of Denver was the ONLY local government entity in Colorado whose assessment and valuation systems were fully automated. Multiple regression techniques were used for the first time in the systematic development of all three approaches to value, not just in the market approach.

1980

City and County of Denver. The City and County of Denver successfully sued the United States Bureau of the Census. At stake was $285 million of state and federal block grants to the City and County of Denver over the next decade. The applicant’s expert testimony before the Denver U. S. District Court swayed the court to the City’s position that Denver’s population had been undercounted by the Bureau. The City’s suit was the only one in the nation that the United States Supreme Court held to have been determined solely on the scientific and statistical technical merits. It let stand your applicant’s population estimate of 509,000 residents.

1979

City and County of Denver. He supervised, initiated and completed the first-ever “Condominium Costs and Market Valuation Manual” (213 pages) for implementation and use by the various agencies of the City and County of Denver.

He supervised, initiated and completed programming for the IBM mainframe systems that automated the valuation (by the three classic approaches) of urban land and all classes of improvements of and to land (i. e., single-family and multi-family residential, commercial, office, retail, and industrial). Meeting some inter-office resistance, a number of agencies “tested” the new software for some time before finally coming to welcome the utility of the newest computer technologies.

1978

City and County of Denver. Working in close personal collaboration with employees of Marshall & Swift, Incorporated and of Boeckh Valuation Services, Incorporated, he supervised, initiated and completed the first-ever “Multi-Family Residential, Commercial and Industrial Constuction Costs Manual” (278 pages) for implementation and use by the various agencies of the City and County of Denver.

He supervised, initiated and completed the overhaul of the “Single Family Residential Valuation Manual” (223 pages) for implementation and use by the various agencies of the City and County of Denver.

Cold Comfort Farm, LP. Formed Cold Comfort Farm, Limited Partnership, involved in producing fresh fruit and vegetables for the Denver wholesale and gourmet markets. A specialty was the production of snow peas. The farm was located ten miles northeast of Hudson, Colorado in Weld County. Operations ceased in 1991 when the farm was sold.

1977

City and County of Denver. The International Association of Assessing Officers invited the applicant to address the 43^rd International Joint Conference on Assessment Administration of the International Association of Assessing Officers, Society of Real Estate Appraisers and American Institute of Real Estate Appraisers in Portland, Oregon. He presented to packed audiences five seminars on statistical audit and quality control techniques. The Association published the paper described below (176 pages) for distribution to Conference attendees, as well as in their two periodical publications, International Assessor and Assessors Journal. He also published at that time program code in Fortran, Cobol and Basic with a view to implementation on mainframe computers. Included was code for the Hewlett-Packard and Texas Instruments lines of programmable calculators.

Pangnostics Systems. He supervised, initiated and completed the “bible” on statistical audit and quality control techniques in appraisal and assessment administration, “Techniques of Least Squares Estimation Applied to the Prediction of the Expected Value of Sales Ratio With Rejoinders and Comments” (223 pages). Dr. Earl Haas of the Department of Mathematics at Metropolitan State College and Drs. Nelson and Peter Boese of Boese and Company Appraisers, Incorporated were among the distinguished scholars included in the Rejoinders and Comments Section of the paper.

1976

City and County of Denver. Supervised the development and implementation of the first-ever “Urban Land Valuation Manual” (456 pages) for use by the various agencies of the City and County of Denver.

Supervised the analysis, development, coding and implementation on the IBM mainframe computer of the first-ever system for systematically examining the relationship between age, construction cost and replacement cost of all classes of real property, leading to the development of statistically valid measures of age and function related obsolescence of all the major classes of improved real property.

Pangnostics Systems. Formed Pangnostics Systems, a consultancy fostering Best Management Practices for small- to medium-sized businesses. Individual taxpayers, small towns and local government entities in the State of Colorado, and non-profits were also served. From the start, advocacy of clients before the Internal Revenue Service was a specialty.

1975

City and County of Denver. Supervised, initiated and completed a computer program coded in Fortran for implementation on IBM System 360/370 mainframe computers with Job Control Language for file management of the results of earlier statistical studies he completed pertinent to the valuation of real property. This was the first mass-valuation system ever implemented in the State of Colorado.

1974

City and County of Denver. Supervised, initiated and completed a report (179 pages) “Data and Their Analysis Pertinent to Describing the Statistical Relationship Between the Price of Vacant Urban Land and the Price of Improvements Subsequent to Construction.” This became part of the land valuation manual for the Assessment Division, City and County of Denver, relating sales prices, Census data, and improved property transactions.

Supervised, initiated and completed a report (127 pages) “Data and Their Analysis Pertinent to Describing the Statistical Relationship Between Parcel Depth, Frontage and Assemblage and Sale Price of Developed Urban Land.” This became part of the land valuation manual for not only the City and County of Denver, but for the Division of Property Taxation, Department of Local Affairs of the State of Colorado.

1973

City and County of Denver. Supervised, initiated and completed a report (114 pages) “Data and Their Analysis Pertinent to Describing the Statistical Relationship Between Parcel Size and Sale Price of Raw Undeveloped Land.” This became part of the land valuation manual for the Assessment Division, Department of Revenue, City and County of Denver. Published by the Denver Assessment Division, the report drew the attention of the Colorado Highway Department. On frequent occasions until 1990 the Colorado Highway Department called upon the applicant’s expertise to testify as an expert witness in highway right-of-way condemnation court cases.

1972

Colorado State University. Developed, wrote and implemented, using Fortran and Job Control Language for file control, a multiple regression analysis system for use by the Statistics and other Departments at Colorado State University. This was not a simple multiple linear regression program, but employed a variety of different linear and nonlinear models for simulation procedures developed for use at Colorado’s premier university statistics department.

Developed program code for statistics functions on the Hewlett-Packard line of programmable calculators.

Taught three courses: ST 201, Biostatistics; ST 205, Economic Statistics 1; ST 206, Economic Statistics 2.

Wrote and published through the university press “Data and Their Analysis Pertinent to Preëmergence Damping Off Caused by Rhizoctinia in Radish Seedlings” (198 pages).

1970

Metropolitan State College. Developed, wrote and implemented a machine language code program that calculated relocatable addresses for compiled programs for the Business Department. Unlike the IBM line of mainframes, the Control Data Corporation series 6400 assembler worked with hard-coded (i. e., real instead of virtual) memory addresses. So, a programmer knew there was a good chance of a memory overflow every time he compiled. Thus, a great deal of time was spent redesigning the program into smaller programs that could be executed one at a time in sequence. This, in turn, was extremely tedious and time-consuming for the computer operator. Those were the days when data and programs were punched onto eighty column cards. Frequently the same data cards had to be re-read seven and more times for each execution of a task like payroll because the payroll “system” itself was comprised of seven and more programs — so there was a natural need to replace frequently the worn cards, to boot. The machine code program the applicant wrote made real “paging” possible for the first time on the CDC 6400, a computer for which paging was supposed to be impossible!!