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PROMINENT ASSIGNMENTS
Property tax litigation. Cases litigated have addressed:
Valuation of an integrated steel mill
Valuation of chemical plant real property
Valuation of chemical plant personal property
Valuation of the largest die-making facility in North America
Valuation of a Regional headquarters and R&D building
Valuation of Dynamometer testing lab
Valuation of branch banks
Challenges to property tax rates
Headlee challenges
Determining whether a charge is a tax or a fee
Taxable value appeals
Exemption appeals
Litigation of state tax assessments, such as assessments for state sales, use, income, and single business taxes and taxes on insurance companies. Cases litigated have addressed:
The Industrial processing exemption
Whether employee contributions to an insurer's employee benefit plan is a premium for purposes of the premium tax
Challenge of the former domestic preference premium tax
Taxation of royalties under the SBT
Challenges to SBT and income tax based of a bank based on the claim that the exemption of l interest income from state, but not federal income was unconstitutional.
Nexus, PL 86-272, and apportionment issues
Assisted clients in obtaining tax incentives such as:
Industrial Facilities Exemption Certificates
MEGA credits
AREAS OF PRACTICE EMPHASIS
State and Local Taxation
PROFESSIONAL INVOLVEMENT
Member, American Bar Association, Member and Past Chair of Real Property Section, State and Local Tax Committee
State Bar of Michigan since 1977
Detroit Bar Association
Former Adjunct Professor, Wayne State University, State and Local Tax;Adjunct Professor, Walsh College, State and Local Tax
Instructor of certified continuing education courses for the Michigan Association of Certified Public Accountants, Lorman Educational Services and numerous other tax related organizations
PUBLICATIONS AND PRESENTATIONS
MACPA Construction Industry Conference, "Evaluating Property Taxes in a Downturn Economy" a presentation on uncapping of taxable value upon transfer of property, October 30, 2007
MACPA Michigan Tax Conference, presentation on the Distinction between real and personal property and the importance of that distinction in determining Michigan property taxes and the new MBT credit., November 8, 2007
ICLE After Hours Tax Series, presentation on the Tax Tribunal Procedures, November 13, 2007
Council on State Taxation (COST), Regional Meeting in Detroit, Presentation "Update on State Tax Issues" November 3, 2006
Several presentations concerning the new Michigan Business Tax, 2007
Kent County Bar Assn, Presentation with Tax Tribunal Judges and staff on "Tax Tribunal Procedures", February 1, 2006
"Sales and Use Tax" Seminars for Lorman Educational Services, in Grand Rapids, Lansing, Dearborn and Troy 1996-2006
"Michigan Property Taxes", for Lorman Educational Services, July 20, 2005
Co-author, of the CCH publication, "Guidebook to Michigan Taxes, 2003" and RIA Michigan Guidebook, 2000-2002
"Property Tax Update", Michigan Assn of Municipal Attorneys, April 17, 2002
Public Sector Experience
Former Senior Assistant Corporation Counsel for the City of Detroit Law Department, Tax and Finance Section, handling city income tax, property tax and tax abatement matters
Former research attorney for the Michigan Court of Appeals
EDUCATION
University of Michigan, B.A. 1973
University of Detroit, J.D. 1977 | 