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PRESENT POSITION
Merle E. Atkins, ASA, is a principal and member of the board of directors of Marshall & Stevens Incorporated. He currently acts as the executive vice president of the national structured finance practice. He directs the appraisal staff and provides consultation services to clients concerning real estate investments and unique tax and accounting problems.
EXPERIENCE
Active in the appraisal profession since 1968, he has appraised land, buildings, and intangibles, and has prepared valuations of airports, vineyards, race tracks, amusement parks, industrial, commercial, agricultural, and institutional properties, plus all types of income and/or investment grade properties.
He has prepared appraisals for purposes of sale/purchase, insurance, rental, financing, income and ad valorem taxes, condemnation, purchase price allocation, property records, tax fiduciary review, and business planning. He has also prepared feasibility studies for proposed development of urban real estate. In addition to presenting numerous appraisal seminars and workshops, he has authored many articles on real estate valuation theory.
TESTIMONY
Mr. Atkins has qualified as an expert witness before various Federal tax courts, the Supreme Court of New York, and various judicial proceedings in North Dakota, Illinois, Wisconsin, Indiana, Iowa, Michigan, and Pennsylvania.
EMPLOYMENT
Employed with Marshall & Stevens since 1968, he has served as senior appraiser in the Chicago and St. Louis offices, appraisal manager for the eastern area, senior vice president, general manager of the Atlantic region, and national director of real estate consulting services.
EDUCATION
He holds a B.S. from the University of Illinois where he majored in agricultural finance and urban real estate. Additionally, he has completed courses sponsored by the Appraisal Institute and numerous appraisal seminars.
PROFESSIONAL AFFILIATIONS
Mr. Atkins is an accredited senior member of the American Society of Appraisers in real property-urban. He is a certified general appraiser in Pennsylvania (GA-000567-1). He is an associate member of the Real Estate Board of New York and of the Urban Land Institute, and is a licensed real estate broker in Pennsylvania (AB-049662-L). Mr. Atkins is also a representative on the Industrial Advisory Council for the Appraisal Foundation.
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