Areas of Practice Emphasis
Taxation
Corporate
International
Estate Planning & Trusts
Corporate Governance
Representative Clients
High net worth individuals
Closely-held startup companies & entrepreneurs
Companies with multistate/multinational operations
Employee leasing companies
Prominent Assignments
Counsel clients in planning for and structuring acquisitions, mergers, and other business transactions with respect to federal and state tax matters
Counsel individual and business clients in connection with business and investment transactions to minimize taxes and comply with tax laws
Counsel individual clients and fiduciaries in connection with tax compliance matters, including fiduciary income tax returns for estates and trusts
Counsel clients in formation of business entities, choice of entity, corporate governance, internal investigations, business transactions and contracts, executive compensation
Represent small to multinational businesses in connection with federal and state tax controversies, including tax appeals and refund litigation involving Michigan taxes
Counsel business clients and individuals in tax aspects of international operations, including immigration and expatriate taxation, application of tax treaties
Education
Certified Public Accountant, Michigan, 1981
J.D, Wayne State University School of Law, 1978
B.B.A. in Business Administration (magna cum laude), Eastern Michigan University, 1975
Admitted to Practice
Michigan
U.S. District Court, Eastern District of Michigan, 1978
U.S. Court of Federal Claims, 1983
U.S. Tax Court, 1984
U.S. Supreme Court, 1990
Professional and Community Involvement
Member, Taxation Sections of the American Bar Association and State Bar of Michigan; Chairman of State and Local Tax Committee, 1990-1992
Member, Michigan Association of Certified Public Accountants, 1981; Member of State and Local Tax Committee, Single Business Tax Subcommittee Chairman, 1991-1996
Publications and Presentations
Frequent speaker, Michigan Association of Certified Public Accountants' annual conferences and seminars on state tax matters
American Bar Association Section of Taxation, Contributing author, "State and Local Taxation of Banks and Other Financial Institutions," 1995
The Tax Executive, co-author, "Michigan Nexus Developments", March 1995
Michigan Bar Journal, "Resolving Michigan Tax Disputes," 1992
Lorman Education Services, co-author and speaker, "Michigan Sales & Use Tax," 1989-1995
Wayne Law Review, "Annual Surveys of Michigan Tax Law," 1988-199.
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