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PROMINENT ASSIGNMENTS
Participation in utility rate making proceedings before the Michigan Public Service Commission on behalf of industrial customers of the regulated utility.
State and local tax litigation at trial and appellate levels --including Michigan Single Business Tax, sales tax, use tax, income tax, and property tax matters.
Business organization matters -- including the formation of corporations, limited liability companies and partnerships and inter-corporate sales, mergers and reorganizations.
STATE AND LOCAL TAX LITIGATION
Lead counsel and presented oral argument in numerous Michigan tax cases, including:
before United States Supreme Court:
Trinova Corporation v Department of Treasury, 498 US 358 (1991) - Single Business Tax
before Michigan Supreme Court:
Production Credit Association v Department of Treasury, 404 Mich 301 (1978) - Income Tax
Armco Steel Corp v Department of Treasury, 419 Mich 582 (1984) - Franchise Tax
Mobil Oil Corp v Department of Treasury, 422 Mich 473 (1985) - Single Business Tax
Meadowlanes Limited Dividend Housing Association v City of Holland, 437 Mich 473 (1991) - Property Tax
before Michigan Court of Appeals:
St. Clair-Macomb Consumers Cooperative v Department of Treasury, 78 Mich App 287 (1977) - Franchise Tax
Jones and Laughlin Steel Corp v Department of Treasury, 145 Mich App 405 (1985) - Single Business Tax
Bachman v Department of Treasury, 215 Mich App 174 (1996) - Income Tax
Canadian Lakes Development Co. v Townships of Austin and Morton, (unpublished opinion, Michigan Court of Appeals)
REPRESENTATIVE CLIENTS
Industrial intervenors in rate making proceedings before the Michigan Public Service Commission
Large in-state and multi-state corporations with Michigan tax issues requiring consultation
Numerous closely held companies in connection with business and corporate matters
AREAS OF PRACTICE EMPHASIS
Corporate Law
Federal and state taxation
State and local business and property tax litigation
Utility rate making proceedings
PROFESSIONAL INVOLVEMENT
Admitted to practice before all Michigan courts, the U.S. Tax Court, the U.S. Court of Federal Claims and the U.S. Supreme Court
American Bar Association, State and Local Tax Committee
Taxation Section of State Bar of Michigan
Tax Council of the Taxation Section of State Bar of Michigan, Past President
Ingham County Bar Association, Member and Past President
EDUCATION
Dartmouth College, A.B 1961
University of Michigan, L.L.B. 1964
University of Michigan, M.B.A 1965 | 