MARILYN E. PHELAN, the Paul Whitfield Horn Distinguished Professor of Law Emerita at Texas Tech University, is a life member of the two leading legal institutions—American Law Institute and Uniform Law Commission. In addition to authoring or co-authoring seventeen books and over fifty articles on legal issues related to federal tax law and nonprofits, she has co-authored this book and one other based on her Christian faith and extensive Bible studies.
JAY M. PHELAN is certified by the Texas Board of Legal Specialization as a specialist in criminal law and is co-author of Sovereign Immunity Law. Prior to his now sixteenth year as a district judge, he was in the private practice of law and also served as a county attorney. He is currently chair of deacons at his church and has served as a Bible teacher.