Professionals
Practice Contact(s)
Overview
Honigman’s Tax practice group assists clients in achieving their goals by developing and implementing practical and creative tax strategies to address the challenges of a complex and quickly evolving regulatory environment. We are experienced in addressing varied and sophisticated tax issues.
A major focus of our Tax practice includes the structuring of transactions, from both a domestic and international perspective. Our tax attorneys assist with a wide variety of complex concerns, including matters involving corporations, partnerships, and limited liability companies (LLC); exchanges and restructurings; executive compensation; mortgage-backed securities and real estate mortgage investment conduits (REMIC); real estate investment trusts (REIT); real estate transactions; state and multi-state taxes; reallocation issues among commonly controlled entities; cross-border transactions; estate planning; New Markets Tax Credits programs; low-income housing and historic rehabilitation credits; and energy credits. Our clients include individuals, publicly traded and privately held C corporations, subchapter S corporations, partnerships, LLCs, syndications, tax-exempt organizations, tax-qualified plans, and trade associations. These clients are technology companies, financial institutions, oil and gas developers, real estate developers, offshore captive insurance companies, private equity firms, and manufacturers, among others.
Our Tax attorneys counsel clients directly and assist other attorneys at the firm in providing a full array of tax law services in such areas as:
- Choice of entity
- Structuring transactions
- Securities offerings
- Individual tax advice
- Lobbying and participation in the tax legislative process
- Tax credit transactions
- Advice concerning return preparation
- Business, estate, and succession planning
We also frequently represent clients before federal and state tax authorities, administrative tribunals, and the courts.
To keep abreast of potential changes in tax laws or rules that may affect our clients, we monitor the development of tax laws through contacts with Congressional tax staffs, the U.S. Treasury Department, and the Internal Revenue Service, as well as through study of digital information services and numerous tax publications.
Representative Matters
- Represented condominium developer in partnership recapitalization involving redemption of an equity partner, admission of hedge fund as new equity partner, and refinancing of project debt
- Advised client with respect to sale of manufacturing company to a private equity fund, with a tax-free rollover of a portion of seller equity interests
- Represented developer in structuring and negotiating sale of low-income housing tax credits to equity investor
- Counseled restaurant franchisee in restructuring ownership and entity structure of various operating companies to achieve tax, corporate, and other efficiencies
- Represented client in partnership workout involving restructuring of distressed debt and buyout of partner’s equity position
- Advised foreign partner of tax implications under the Foreign Investment in Real Property Tax Act (FIRPTA) of recapitalizing partnership owning U.S. real estate
- Counseled publicly traded REIT on requirements for maintaining REIT status in connection with public offering of securities
- Represented issuers with respect to tax issues arising in transactions involving offerings of public and private debt
News & Resources
News
- Extension of Michigan’s Real Estate Tax Appeal Deadline(June 15, 2020)
- June Summers Haas is quoted in the Law360 article “Mich. Court Says Online Services Exempt From Use Tax”(November 2, 2015)
- James H. Combs is quoted in the Crain’s Detroit Business article “Tax extenders package again left hanging”(October 25, 2015)
- Ilan Napchan and David E. Koropp are mentioned in the American Lawyer article “Dentons Keeps Growing, Plus More Lateral Moves”(October 11, 2015)
- Ilan Napchan and David E. Koropp are featured in the Law360 article “Honigman Adds 2 Partners To Tax, Litigation Practices”(October 2, 2015)
- Lynn A. Gandhi is profiled in The Wayne Lawyer article “Attorney strives to help tax law keep pace with changing economies”(July 24, 2015)
- James H. Combs is featured in the DBusiness article “Honigman Partner Named to Children’s Hospital Board”(July 2, 2015)
- James H. Combs is featured in a Q&A in the Bloomberg article “Tax Efficiency of Notes Depends on Structure, Lawyer Combs Says”(May 28, 2015)
- Lynn A. Gandhi is profiled in the Wayne Law article “Wayne Law alumna strives to help tax law keep pace with changing economies”(April 30, 2015)
- Richard S. Soble is featured in the DBusiness article “Honigman Partner Named Tops In Client Service”(April 29, 2015)
- Lynn A. Gandhi is mentioned as the counsel for Lorillard Tobacco Co. in the Law360 article “Mich. Appeals Court Remands Lorillard’s $1.2M Tax Suit”(September 17, 2014)
- Honigman’s Michael A. Indenbaum mentioned in Detroit Free Press article, “Tax-exempt groups could be abusing status, expert says”(August 22, 2010)
- June Summers Haas quoted in Crain’s Detroit Business article “CAPITOL BRIEFINGS: Bill would prevent years of back tax filings”(March 24, 2010)
- Lynn A. Gandhi and June Summers Haas featured in the Detroit Legal News and Ingham County Legal News article “Honigman partners June Summers Haas and Lynn A. Gandhi speak at National Tax Seminar”(March 24, 2010)
- Lynn A. Gandhi quoted in MiBiz article "Battery industry charges ahead. Will markets follow?"(March 15, 2010)
- Article published by James H. Combs, Journal of Taxation and Regulation of Financial Institutions, "Potential Impact of the American Jobs Creation Act Straddle Rules," Vol. 19, No. 5, May/June 2006(June 1, 2006)
- June Summers Haas quoted in, "SBT Reform Draws Immediate Yeas, Nays," Lansing/Jackson Business Review, February 3-9, 2005(February 9, 2005)
- June Summers Haas quoted in, "Proposed Tax Shift To Service, Insurance Cos. Spurs Debate," Lansing/Jackson Business Review, February 3-9, 2005(February 9, 2005)
- June Summers Haas quoted in "Governor Calls For Massive Change In SBT Proposal," Mlive.com(January 31, 2005)Lansing Jackson Business Review
- June Summers Haas quoted in "Business Assessing Granholm's Plans For SBT Overhaul," Crain's Detroit Business, January 31, 2005(January 31, 2005)
- Honigman Tax Attorneys Alan Valade and June Summers Haas Quoted in Rick Haglund Article, "Column: Fixing SBT All A Matter of Taste" on Mlive.com(June 7, 2004)
Press Releases
- 102 Honigman Attorneys Named in The Best Lawyers in America© 2020(August 15, 2019)
- 108 Honigman Attorneys Named in The Best Lawyers in America © 2019(August 15, 2018)
- 27 Honigman practice areas and 107 attorneys recognized(August 17, 2016)
- Four Honigman partners earn recognition as Client Service All-Stars(February 15, 2016)
- Three Honigman attorneys to speak at Ohio Tax Conference(January 5, 2016)
- Honigman further expands Chicago office with two new partners(October 1, 2015)
- 130 Honigman attorneys named in the 2015 Michigan Super Lawyers(September 8, 2015)
- Seven associates join Honigman in its Detroit and Bloomfield Hills offices(September 8, 2015)
- Richard S. Soble named to BTI Client Service All-Star list(April 29, 2015)
- City of Detroit’s Chapter 9 Plan of Adjustment Confirmed(November 7, 2014)
- Honigman’s adds Partner Michael K. Hauser to its Tax Practice Group(November 22, 2013)
- 129 Honigman attorneys named in the 2013 Michigan Super Lawyers(September 17, 2013)
- James E. Clegg joins Honigman’s Corporate Department(June 3, 2013)
- Honigman ranked nationally by U.S. News - Best Lawyers® 2013 “Best Law Firms”(November 12, 2012)
- 100 Honigman attorneys named in Best Lawyers® in America for 2013(September 20, 2012)
- Honigman elects eight new partners(January 11, 2012)
- Honigman ranked nationally in 2011 U.S. News Media Group and Best Lawyers®(November 16, 2011)
- Honigman attorneys named in Best Lawyers® in America for 2012(November 7, 2011)
- Honigman leads Michigan law firms with most Super Lawyers and "Rising Stars"(September 20, 2011)
- Honigman’s Oakland County office moves to Pinehurst Office Center(August 1, 2011)
- Michigan Super Lawyers 2010 recognizes 64 Honigman attorneys(October 22, 2010)
- Honigman partner Lynn A. Gandhi elected to Secretary of Tax Council(October 22, 2010)
- Seventy-seven Honigman attorneys named Best Lawyers(August 23, 2010)
- Michigan Super Lawyers 2009 recognizes 59 Honigman Attorneys(October 21, 2009)
- Seventy-six Honigman attorneys named in 2010 edition of Best Lawyers®(September 16, 2009)
- Honigman welcomes ten new associates(November 20, 2008)
- Michael A. Indenbaum and Stevan Uzelac Join Honigman(March 27, 2006)
- June Summers Haas Joins Honigman Miller Schwartz and Cohn LLP(September 1, 2002)
- The Best Lawyers in America 2001-2002(April 1, 2001)
Events
- Limited Market Properties Should Not Limit Your Valuations, Institute for Professionals in Taxation Annual Conference, Traverse City, MIJune 12-15, 2016
- How to Resolve Your State Tax Dispute, Institute for Professionals in Taxation Annual Conference, Traverse City, MIJune 12-15, 2016
- Michigan, Indiana, and Ohio Property Tax Update, Institute for Professionals in Taxation Annual Conference, Traverse City, MIJune 12-15, 2016
- Michigan Update, Institute for Professionals in Taxation Annual Conference, Traverse City, MIJune 12-15, 2016
- Michigan Corporate Income Tax: Understanding Unitary Business Filing & Apportionment, Michigan Chamber of Commerce, Novi, MIMay 12, 2016
- The Nuts and Bolts of Obtaining a Private Letter Ruling, Oakland County Bar Association Tax CommitteeApril 19, 2016
- Building Success as a Tax Practitioner, State Bar of Michigan Tax Section - Young Tax Lawyers CommitteeMarch 22, 2016
- Property Tax Update on Key States, 2016 ABA/IPT Advanced Property Tax Seminar, New Orleans, LAMarch 3-4, 2016
- Personal Property Tax Update, Michigan Chamber of Commerce, WebinarOngoing series
- Preparing for Audit Challenge & Controversy, COST 2016 SALT Basics School, Grapevine, TXJanuary 2016
- Best Practice in Tax Administration, 25th Annual Ohio Tax Conference, Columbus, OHJanuary 27, 2016
- Not Since 1992 Has the U.S. Supreme Court Been So Active in State & Local Taxes ... Intricacies of Wynne, CMX & DMA Decisions & Impact on State & Local Taxes, 25th Annual Ohio Tax Conference, Columbus, OHJanuary 27, 2016
- Top Ten State Tax Cases with Significant Impact on State Tax Policy, 25th Annual Ohio Tax Conference, Columbus, OHJanuary 27, 2016
- Regional Update ... Tax Advice for Companies Doing Business in Michigan and Pennsylvania, 25th Annual Ohio Tax Conference, Columbus, OHJanuary 26, 2016
- Your Guide to Michigan Tax Resolution, The Michigan Association of Certified Public Accountants (MICPA), WebinarDecember 17, 2015
- Nexus - A Review of Where We Are and Where We Are (Or May Be) Going, NYU 34th Institute on State and Local Taxation, New York, NYDecember 2015
- What's Happening Everywhere Today? Michigan SALT Update, 34th Institute on State and Local Taxation, New York University: School of Professional Studies, New York, NYDecember 2015
- State and Multistate Tax Audits, Interstate Tax Planning Conference, Chicago, ILDecember 2015
- Foreign Goodwill and Going Concern Value under the Proposed Section 367 Regulations, State Bar of Michigan Taxation SectionDecember 9, 2015
- Analyzing Case Law, Court Opinion and Your Applications, Michigan Tax Conference, Novi, MINovember 2015
- What's Happened Since 2014, Michigan Tax Conference, The Michigan Association of Certified Public Accountants (MICPA), Novi, MINovember 2015
- Nexus: A Multistate Update on Taxation of Services, 22nd Annual Paul J. Hartman State and Local Tax Forum, Vanderbilt University Law School, Nashville, TNOctober 2015
- Top Ten Cases, 22nd Annual Paul J. Hartman State and Local Tax Forum, Vanderbilt University Law School, Nashville, TNOctober 2015
- Michigan Update, COST Midwest Regional Tax Seminar, St. Louis, MOAugust 18, 2015
- Multistate Cases, Issues and Policy Matters, Council on State Taxation Regional Tax ConferenceAugust 2015
- Michigan Corporate Income Tax, Michigan Chamber of Commerce, Novi, MIJuly 9, 2015
- Round-Up of Select Recent State and Local Tax Cases, State Bar of Michigan's 28th Annual Tax Conference, Taxation Section of the State Bar of Michigan in cooperation with the Institute of Continuing Legal Education, Plymouth, MIMay 21, 2015
- State Bar of Michigan's 28th Annual Tax Conference, Taxation Section of the State Bar of Michigan in cooperation with the Institute of Continuing Legal Education, Plymouth, MIMay 21, 2015
- Preparing for Audit Challenge & Controversy, COST 2015 Intermediate/Advanced State Income Tax Schools, Atlanta, GAMay 21, 2015
- Brand New! Michigan’s Offer in Compromise Program – Critical Opportunities, CPE Mega Conference, The Michigan Association of Certified Public Accountants (MICPA), Sterling Heights, MIMay 14, 2015
- Economic Presence Nexus Does Not Negate P.L. 86-272: A Re-examination of Protected and Unprotected Activities, Advanced Tax Seminars Presented by the American Bar Association and Institute for Professionals in Taxation, New Orleans, LAMarch 2015
- Preparing for Audit Challenge & Controversy, COST 2015 SALT Basics School, Atlanta, GAJanuary 30, 2015
- Regional Update … Tax Advice for Companies Doing Business in Michigan & Pennsylvania, 24th Annual Ohio Tax Conference, Columbus, OHJanuary 2015
- The Nuts and Bolts of Obtaining a Private Letter Ruling, Federal Income Tax Committee, Taxation Section of the State Bar of MichiganJanuary 15, 2015
- State and Multistate Tax Audits, Interstate Tax Corporation, Chicago, ILDecember 12, 2014
- State and Multistate Tax Audits, Advanced Interstate, Interstate Tax Corporation, Dallas, TXNovember 21, 2014
- Ethics and Managing the Sales and Use Tax Function, Advanced Interstate, Interstate Tax Corporation, Washington, D.C.November 18, 2014
- Preparing for Audits and Litigation, Advanced Interstate, Interstate Tax Corporation, Washington, D.C.November 11, 2014
- Taxing Cross Country – What You Need to Know, Michigan Tax Conference, Novi, MINovember 5, 2014
- Unclaimed Property - Not a Tax, but Feels Like One!, Michigan Tax Conference, Novi, MINovember 5, 2014
- State Taxation of Online Transactions, Michigan Tax ConferenceNovember 2014
- How to Request a Private Letter Ruling, Advanced Tax Quarterly, American Institute of CPAs (AICPA), WebinarOctober 30, 2014
- State Tax Controversies and Litigation, IPT Sales and Use Tax Symposium, Washington, D.C.September 21-24, 2014
- State and Multistate Audits, Advanced Interstate, Interstate Tax Corporation, San Francisco, CAJune 27, 2014
- Multistate Sales Tax Nexus Developments, 18th Annual Deloitte Center for Multistate TaxationJune 2014
- Fundamental Aspects of Jurisdiction and Nexus, Advanced Interstate, Interstate Tax Corporation, New York, NYJune 9, 2014
- Ethical and Procedural Issues in Managing the State Income Tax Function, Advanced Interstate, Interstate Tax Corporation, Miami, FLMay 6, 2014
- Ethics, COST Income Tax Conference, Colorado Springs, COApril 27-30, 2014
- Select Issues in Tax-Free Distributions Under Section 355, Federal Income Tax Committee of the State Bar of Michigan Tax SectionMarch 6, 2014
- Bitcoin Tax Issues, New York State Society of CPAs, WebinarFebruary 6, 2014
- Update on Michigan Taxes, 23rd Annual Ohio Tax Conference, Columbus, OHJanuary 2014
- Fundamental Aspects of Jurisdiction and Nexus, Advanced Interstate, Interstate Tax Corporation, Chicago, ILDecember 9, 2013
- Managing Audits and Litigation, Advanced Interstate, Interstate Tax Corporation, Washington, D.C.November 19, 2013
- Michigan Supreme Court Tax Cases, Michigan Tax Conference, Novi, MINovember 2013
- Nexus What's New for 2013, Paul J. Hartman State and Local Tax ForumOctober 2013
- Multistate Tax Audits, Advanced Interstate, Interstate Tax Corporation, Dallas, TXOctober 25, 2013
- Certain Aspects of the Federal Income Tax Treatment of Virtual Currencies, State Bar of Michigan Taxation Section’s Business Entities CommitteeOctober 11, 2013
- Working with State Historic Preservation Offices and the National Park Service, Novogradac Historic Tax Credit Conference, Detroit, MISeptember 2013
- Understanding Canada-U.S. Taxation, Third Annual Workshop, Toronto, ONJune 6-7, 2013
- Gross Receipts Taxes, Institute for Professionals in Taxation: Advanced Income Tax SchoolJune 2013
- Ethical and Procedural Issues in Managing the State Income Tax Function, Advanced Interstate, Interstate Tax Corporation, Miami, FLMay 15, 2013
- Upcoming Multistate Tax Issues, Council on State Taxation Regional Tax Conference, Detroit, MIMay 2013
- Apportionment Issues, Advanced Tax Seminars Presented by the American Bar Association and Institute for Professionals in TaxationMarch 2013
- Regional Update ... Tax Advice for Companies Doing Business in Michigan and Pennsylvania, 22nd Annual Ohio Tax Conference, Columbus, OHJanuary 30, 2013
- SBT and MBT Lingering Issues, Institute for Professionals in Taxation: Michigan One-Day Tax Seminar, Southfield, MISeptember 2012
- Federal Rehabilitation Tax Credits and Tenant Demands, Novogradac Historic Tax Credit Conference, Louisville, KYSeptember 2012
- The New CIT, Michigan Chamber of Commerce, WebinarJune 2012
- Michigan Sales and Use Tax Developments, Michigan Association of Certified Public Accountants (MACPA) State Tax Forum, Novi, MIJune 2012
- Ethical and Procedural Issues in Managing the State Income Tax Function, Advanced Interstate, Interstate Tax Corporation, Miami, FLMay 16, 2012
- The Ins and Outs of Unclaimed Property, State Bar of Michigan Annual Tax Conference, Plymouth, MIMay 1, 2012
- Legislation and Litigation Update in the Eastern United States, COST 2012 Sales Tax Conference, Austin, TXMarch 5, 2012
- Real Property Tax -- Your Window to Saving Money is Closing Soon!, Webinar, Michigan Association of Certified Public Accountants (MACPA)February 2012
- State Taxation of Online Transactions, 21st Annual Ohio Tax Conference, Columbus, OHJanuary 2012
- Michigan One-Day Tax Seminar, The Institute for Professionals in Taxation in cooperation with the Michigan Department of Treasury, Taylor, MISeptember 2011
- Judicial Doctrines Every Tax Lawyer Should Know, Business Entities Committee, Taxation Section, State Bar of Michigan, Honigman Miller Schwartz and Cohn LLP, Bloomfield Hills, MIMarch 24, 2011
- Sales Factor - Shifting to Multiple Weighted or Single Factor Sales Apportionment Factors and Shifting from Cost of Performance Sourcing to Market-Based Sourcing, Advanced Tax Seminars Presented by the American Bar Association and Institute for Professionals in Taxation, New Orleans, LAMarch 2011
- Tax Risk Management, Including the Implications of Schedule UTP (Uncertain Tax Positions), Tax Accrual Workpapers, Attorney Work Product and Privilege Rules after the Deloitte Case and Economic Substance Rules, KPMG Automotive Tax Share Forum at North American International Auto Show, Detroit, MIJanuary 13, 2011
- Review of Recent US Federal Tax (IRS) Audits, Cayman Captive Forum, Insurance Managers Association of CaymanDecember 2010
- How to Make Projects Financeable Using Public Incentives - and How to Live with the "Aftermath", International Shopping Center Law Conference, Hollywood, FLNovember 2010
- Partnership Mergers and Divisions & Carried Interest Legislation Update, ICLE After Hours Tax Law SeriesOctober 5, 2010
- Recent Legislative and Administrative Developments Affecting Business Entities and Their Owners, Business Entities Committee Meeting, Taxation Section, State Bar of MichiganOctober 1, 2010
- Minimizing Taxes in Workout, Restructuring, and Debt Modification Transactions, State Bar of Michigan 23rd Annual Tax ConferenceMay 20, 2010
- Minimizing Taxes in Workout, Restructuring, and Debt Modification Transactions, 23rd Annual Tax Conference, State Bar of MichiganMay 20, 2010
- Top Ten Tax Issues in Structuring Low-Income Housing Credit Transactions, Michigan Conference on Affordable HousingApril 26, 2010
- 22nd Annual Tax Conference, presented by State Bar of Michigan Taxation Section, The Inn at St. John'sApril 29, 2009
- International Tax Planning, Compliance and Audit Issues Facing Companies and Individuals: The Inbound and Outbound Perspectives, 22nd Annual Tax Conference, Taxation Section, State Bar of Michigan, Plymouth, MIApril 29, 2009
- Current Trends in Canada: Cross-Border Lending Transactions, Holding Companies and Income Tax Treaties, Automation AlleyDecember 2008
- Real vs. Personal Property, Michigan Tax Conference, Novi, MINovember 2008
- MACPA Construction Industry Conference, Novi, MIOctober 30, 2008
- Current Trends in Europe: Emerging Markets, Holding Companies, and Supply Chain Management, Automation AlleyJune 1, 2008
- Choice of Entity Issues in the International Context, State Bar of Michigan Tax ConferenceMay 2008
- International Tax - Demystifying Europe and China, After Hours Tax Law Series, Institute of Continuing Legal EducationJanuary 2008
- 2008 Michigan Unemployment Insurance Update, 2008 Michigan Tax Conference, Michigan Association of Certified Public Accountants2008
- Constitutional Aspects of the New Michigan Business Tax, Michigan Tax ConferenceNovember 2007
- Practical Aspects of Working With the Unemployment Insurance Agency - 2007 State Tax Forum, Michigan Association of Certified Public Accountants2007
- Indiana Tax Conference 2006 – Michigan Developments, Indiana Chamber of Commerce2006
- Tax and Other Inducements for the Development of Real Estate, American College of Real Estate Lawyers Annual Conference2006
- Strategies For Handling A Michigan Unemployment Insurance Agency Audit - 2006 Michigan Tax Workshop, Michigan Association of Certified Public Accountants2006
- Michigan Tax Update, Tax Executives Institute Inc., Detroit Chapter2005
- Current Estate and Gift Tax Valuation Cases, IRS Administrative Developments and Legislation, Michigan Association of Certified Public Accountants2000
- Current Issues in Michigan Taxation and Case Law Update, Michigan Tax Workshop, Michigan Association of Certified Public Accountants1999
- Michigan Sales, Use and Single Business Taxes, Advanced Sales and Use Tax Conference, Interstate Tax Corporation1999
- Automotive Dealers and Suppliers Conference, State Tax Update, Michigan Association of Certified Public Accountants1998
- Michigan and Federal Tax Incentives, Brownfield Redevelopment in Michigan, Consumers Renaissance Development Corporation1998
- S Corporation Update, Michigan Association of Certified Public Accountants1995
- Michigan's Single Business Tax and Recent Value-Added Tax Proposals in Texas and Florida, Tax Executives Institute1992
- Tax Planning for the Business Lawyer, Michigan Institute for Continuing Legal Education Seminar1991
- Real Estate Tax Planning & Appeals, Michigan Institute for Continuing Legal Education Seminar1991
Publications
- Illinois State Bar Association's Section on State & Local Taxation (Vol. 60, No. 2)
- Invalid "Dark Box" Property Tax Claims Misinform Indiana and Michigan Legislatures(July 2016)Institute for Professionals in Taxation: IPT Insider Newsletter
- Ticktock - Time for Refunds and More(February 22, 2016)State Tax Notes, Vol. 79, No. 8
- How the Grinch Stole Christmas, and Other Holiday Excess(January 4, 2016)State Tax Notes, Vol. 79, No. 1
- A Year-End Scorecard for Michigan's New Treasurer(December 14, 2015)State Tax Notes, Vol. 78, No. 11
- Determining Where the Benefit of Services Is Received For Purposes of the Michigan Corporate Income Tax(November 27, 2015)BNA Tax Management: Weekly State Tax Report
- Michigan's Taxation of Estates, Trusts, and Beneficiaries(November 23, 2015)State Tax Notes, Vol. 78, No. 8
- IBM v. Department of Treasury, Round 2(October 5, 2015)State Tax Notes, Vol. 78, No. 1
- Nexus Developments for 2015(Fall 2015)Journal of State Taxation
- SALTy Stories, Part I(September 7, 2015)State Tax Notes, Vol. 77, No. 10
- Shhh, No More Pay to Play in Michigan(August 10, 2015)State Tax Notes, Vol. 77, No. 6
- Colorado Nexus Case Opens the Door to Federal Court in Victory for Retailers(Summer 2015)Journal of State Taxation
- In-State Deliveries Create Nexus Aplenty(Spring 2015)Journal of State Taxation
- Michigan’s Treatment of Flow-Through Entities Under Its New Corporate Income Tax Nexus Standards(April 3, 2014)BNA Insights: The Daily Tax Report
- Tax Proposals to Promote Increased Investment In Research-Intensive Small Businesses(September 27, 2013)BNA Daily Tax Report, 188 DTR J-1
- Corporate Officer Liability for Michigan Taxes: A Misplaced Application of Strict Liability(Winter 2013)Michigan Tax Lawyer, Vol. XXXVIII, Issue 3
- Jurisdiction to Tax(November 2012)Institute for Professionals in Taxation (1st Edition, Chapter 3)
- State Tax Commission Revises Klooster Case Memo(September 2011)State Bar of Michigan, Real Property Law Section
- Looking at China's New Guidance on Permanent Establishments Through a Cross-Cultural Lens(Summer 2011)Michigan Tax Lawyer (Vol. 37, No. 2)
- The Michigan Corporate Income Tax(2011)The Wayne Law Review (Vol. 57)
- Signing the Final S Corporation Return after a Stock Acquisition that Terminates the S Election(Winter 2011)Michigan Tax Lawyer, State Bar of Michigan, Volume XXXVII, Issue 1, Page 18
- Proposed Regulations on Series LLCs Fall Short(Winter 2011)Michigan Tax Lawyer
- Section 1031 ExchangesMertens Law of Federal Income Taxation
- Reclassification of Property by the State Tax Commission Threatens Loss of Tax Incentives(Fall 2010)The Michigan Business Law Journal
- Section 1258 Conversion Transactions(Fall 2010)Michigan Tax Lawyer
- Special Allocations of Gain between Partners in Section 1031 Transactions(September/October 2010)Business Entities
- Laches – Oakland County Bar Association
- Special Allocations of Gain Between Partners in Section 1031 Transactions(First Quarter 2010)Journal of Real Estate Taxation
- Top Ten Tax Issues in Structuring Low-Income Housing Credit Transactions(Winter 2010)Michigan Tax Lawyer
- 35 Michigan Tax Lawyer 27
- What You Say Can and Will Be Used Against You ... by the IRS(2009)CPA Insider
- Taxation(January 1, 2009)Michigan Business Formbook, The Institute of Continuing Legal Education, 2nd Edition
- Recent U.S. Federal Income Tax Developments for Captive Insurance Companies(2009)Michigan Tax Lawyer, Vol. XXXV, Issue 1
- Will the Real Estate Industry Have to Carry the Burden of Any Change in the Federal Income Taxation of ‘Carried Interests’?(Summer 2008)Michigan Real Property Review
- Repair Clinic on Family Limited Partnerships: Fix it, disband it, or retool it(February 14, 2008)AICPA Tax Insider
- A Cost Segregation Study Can Pay for Itself: But will it ruin a Section 1031 exchange?(November 8, 2007)AICPA Tax Insider
- Tax Strategy and Condo Conversions: Reaping the Profits(September/October 2007)Leader’s Edge (Michigan Association of Certified Public Accountants)
- Dealer Status: Condos, Cash and Capital Gain, Part 2 -- Three methods apartment owners can use to reap condominium conversion profits without losing capital gains tax rates(September 13, 2007)AICPA Tax Insider
- The Capital Gain Conundrum: Avoiding the Status of a ‘Dealer’ in Real Estate (Advance planning and a business purpose can make all the difference)(August 9, 2007)AICPA Tax Insider
- Dealer Status and the Condominium Conversion: Three potential strategies can help to stay on the right side of the “indistinct line of demarcation between investment and dealership”(Second Quarter 2007)Journal of Real Estate Taxation
- Michigan's Single Business Tax Is on the Way Out: What's Next for Businesses?(January 2007)Michigan Forward
- Michigan Bar Journal, Volume 85, Number 12
- International Tax Fundamentals(October 2006)Aspatore Books
- Journal of Taxation and Regulation of Financial Institutions
- Avoiding Dealer Status to Obtain Capital Gains(May 2006)Midwest Real Estate News
- Election of Mark-to-Market Treatment for Securities Traders(April 1, 2006)Michigan Tax Lawyer
- Returning Home from the U.S. - U.S. Expatriate Tax Rules(March 2006)French Connection
- Tax-Efficient Structuring in Canada: Choice of Entity Considerations and the Expanding Dynamic of the Unlimited Liability Company(2006)Vol. XXXIII, Issue 1, Michigan Tax Lawyer 16
- How Canadian ULCs Can Help Efficient Cross-Border Investment(November 2005)International Tax Review, Volume 16, Number 10
- Update on Michigan Supreme Court Sales Tax Decision for Catalina Marketing(July 2005)Tax Executives Institute
- Avoiding ‘Dealer’ Status to Obtain Capital Gains: The Tax Court’s Phelan decision shows one more way in which it can be done(Second Quarter 2005)Journal of Real Estate Taxation
- June Summers Haas and Patrick R. Van Tiflin - Seminar Brochure(March 28, 2005)
- The Tax Treatment of Intangibles in Acquisitions of Residential Rental Real(Winter 2004)Wayne Law Review
- Service Transactions Versus Sales of Goods: A New Standard(August 1, 2004)
- Michigan Sales Tax Does Not Apply to Property Sold Incidental to a Service(July 2004)Tax Executive (Vol. 56, Issue 4)
- State Tax Notes
- Will a Variation Lead to Consistency? Implications of Forward Contract Ruling for Hedging Appreciated Stock(March 8, 2004)Tax Notes
- Tax Law Focus(February 1, 2004)Michigan's New Withholding Requirements For Flow-Through Entities^ Deemed Liquidation of Foreign Subsidiary Resulting From "Check-the-Box" Election May Give Rise to Worthless Stock Loss^ Refreshing a Bankrupt Corporation's NOLs: IRS Confi
- Tax Law Focus(November 1, 2003)Year-end Estate and Gift Tax Planning Checklist^ Year-end Tax Planning - Don't Forget International Considerations^ End of Year Compliance Issues for Retirement and Welfare Benefit Plans^ Tax Planning for Year-end: Closing of a Short Sale^ The Jobs a
- IRS Treats Obligation to Deliver Securities (and/or Cash) Under Variable Prepaid Forward Contract as Partnership Liability – But Proceed With Caution!(Fall 2003)Michigan Tax Lawyer
- IRS Treats Obligation to Deliver Securities (and/or cash) Under Variable Prepaid Forward Contract as Partnership Liability-But Proceed With Caution!(September 28, 2003)Michigan Tax Lawyer
- Tax Law Focus(August 1, 2003)Planning Opportunities Under the Jobs and Growth Tax Relief Reconciliation Act of 2003 - A Taxpayer's Day in the Sun(set)^ Split-Dollar Insurance: New Rules May Impose Year-end Deadline for Action^ Michigan Tax Legislation Passed in the First Half of
- Planning Your Estate(June 4, 2003)
- Passthrough Nexus? Nexus Issues For Nonresident Corporate Partners, Members, and Shareholders(May 12, 2003)State Tax Notes
- Tax Law Focus - May 2003, Special Edition(May 1, 2003)Reinsuring Employee Benefits Through Captive Insurers
- Tax Law Focus - May 2003(May 1, 2003)Michigan's Budget Proposals: Tax Loopholes Or Tax Increases^The Estate Planning Trust As An S Corporation Shareholder^New Regulations Clarify The Home-Sale Exclusion^New IRS Disclosure And "List Maintenance" Tax Shelter Regulations^IRS Establ
- Tax Loopholes or Policy Changes? A Look at Michigan's Budget Proposals to Close Tax Loopholes(March 2003)State Tax Notes
- Tax Law Focus(January 1, 2003)The Job Creation And Worker Assistance Act Of 2002^Impact Of Sarbanes-Oxley Act Of 2002 On Broker-Assisted Cashless Stock Option Exercises^Michigan State Tax Legislation Enacted In 2002^Qualified Tuition Programs: Section 529 Plans^Final Regulations For
- Michigan's June 2000 Single Business Tax Brownfield Credit Legislation(October 21, 2002)
- Michigan's New Sleeper Tax on Sales of Real Estate - The "New" Definition of "Gross Receipts" Under the Single Business Tax Act(Fall 2002)29 Michigan Real Property Review 123
- Midwestern States Tax Update(July 2002)State Tax Notes
- Passthrough Nexus?(May 12, 2002)
- Michigan's New Withholding Requirements(May 3, 2002)
- Foreign Companies Doing Business in the U.S.: Entity Classification and Related Tax Issues(Spring 2002)Michigan International Lawyer, Volume 14, Number 2
- Tax Law Focus - Tax-Qualified Retirement Plans Supplement(June 2, 2001)
- Tax Law Focus(June 1, 2001)Economic Growth And Tax Relief Reconciliation Act Of 2001 Introduction^Estate And Gift Tax Provisions^Individual Income Tax Relief^Tax Benefits Relating To Children^Education Incentives^Miscellaneous Provisions^Tax-Qualified Retirement Plans
- The Michigan Single Business Tax(1991)Corporate Tax Publishers State and Local Tax Portfolio Series
- Michigan's Single Business Tax Capital Acquisition Deduction- Where Do We Go From Here?(1990)9 Journal of State Taxation 45
- Michigan Court Invalidates SBT Capital Acquisition Deduction(1990)State Tax Times,Vol. 6, Issue 2
- The Nexus Standard Under Michigan's Single Business Tax Act and Throwback Sales(1989)41 Michigan CPA 54
- The Michigan Single Business Tax: Throwback Sales and Public Law 86-272(1989)7 Interstate Tax Report No. 10
- State and Local Tax Update - Recent Cases(1989)15 Michigan Tax Lawyer 53
- An Update on Nexus in Michigan -- Michigan Supreme Court Vacates Court of Appeals' Nexus Decision in Amway(1989)Inter-State Tax Report,Vol. 8, No. 2
- The Jurisdictional Scope of the Michigan SBT: An Update(1989)7 Interstate Tax Report No. 12
Alerts
- Like-Kind Exchange and Opportunity Zone Deadlines Extended(April 15, 2020)
- Tax Provisions of the CARES Act(March 30, 2020)
- COVID-19 Employee Tax Free Code Section 139 Disaster Payments(March 26, 2020)
- U.S. Supreme Court to Consider Overturning Physical Presence Nexus Standard(February 13, 2018)
- Tax Reform Bill Moves Closer to Enactment(December 20, 2017)
- Federal Income Tax Reform in 2017 - An Update(December 12, 2017)
- Research tax credit changes for small businesses in the recent extenders package(February 17, 2016)
- Potential Significant FICA Refund Opportunity On Severance Payments(October 9, 2012)