Daniel Hebert, JD, LLM, is a faculty member in the College of Business Management, SUNY Polytechnic Institute in Utica, New York. Daniel holds a JD from the University at Buffalo, SUNY, and an LLM in Taxation from Washington University in St. Louis. Daniel teaches in the areas of business law, taxation, human resources management and labor relations. His academic research focuses on exempt organizations, corporate governance, state and local taxation, policy analysis, education research, and the intersection of constitutional law and taxation. In addition to his academic work, Daniel practices law, focusing on not-for-profit organizations, business/corporate law, and entity structuring.