Ronald D. Gorsline, B.S. in Secondary Education, Bob Jones University (1982); J.D., cum laude, Indiana University (1988); Associate Editor, Indiana Law Review; published, Tax Law Journal, Summer 1987 article entitled “Section 170(j) of the Internal Revenue Code: A conflict in Analysis Regarding the Deductibility of Gifts to an Individual for the use of a Charity;” admitted, Tennessee Bar (1988), State Bar of Georgia (1989), and United States District Court, Eastern District of Tennessee.