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Overview

Tax Attorney

Tom is a partner on the firm's Tax Practice Team. His practice includes civil and criminal tax litigation. Previously employed by the Department of Attorney General, Tom acted as legal counsel to the Department of Treasury in litigation matters before the Michigan Tax Tribunal, Court of Claims, Court of Appeals and Supreme Court. Prior to his employment with the Michigan Attorney General, he was an assistant prosecuting attorney in Detroit and handled criminal litigation and appeals.

Tom's tax practice focuses on the representation of Fortune 1000 companies in State and Local Tax (SALT) litigation, which includes sales, use, corporate income, motor fuel, tobacco, real and personal property and Michigan Business Tax matters. He has represented clients before administrative agencies and courts in Michigan and around the country. The multistate representation includes tax cases in Indiana, New York, Ohio, Pennsylvania and Tennessee.

Leadership

Professional Affiliations

American Bar Association

State Bar of Michigan: Taxation Section, State and Local Tax Committee, chair,  2000 - 2002; Council member, 2002 - 2005

News & Publications

Publications

  • Negotiation of Tax Compacts for Developing Standards of State Taxation in Indian Country
    State Tax Notes Vol. 35, No. 7, 2005
  • Computer Software License and Maintenance Fees: A Royalty Subtractionfrom the Michigan SBT Base
    10 Interstate Tax Report No. 8, 1994
  • The Sales and Use Tax Industrial Processing Exemption: A Dilemma for Third-Party Servicers
    73 Mich. B. J. 700, 1994
  • Computer Software: A New Revenue Source for State and Local Taxation
    69 Mich. B.J. 1290, 1990

Tribal Tax

Tribal Tax

Counsel for the twelve federally recognized Michigan Indian tribes in the negotiation of the Tribal-State of Michigan Tax Compact (December 2002)

South Dakota Tribal Taxation: Sisseton Wahpeton Oyate Tribal Tax Seminar (South Dakota, 2006), instructor

Representative Tax Litigation

Representative Tax Litigation

Keweenaw Bay Indian Community v. Department of Treasury, ___ Mich. App.___, Docket No.: 3235916 (2017)

Total Foundations v. Department of Treasury, Michigan Court of Appeals Docket No.: 322983 (2016)

General Motors Corporation v. Department of Treasury, Michigan Court of Appeals Docket No.:  303822 (2012)

William Davidson a/k/a Detroit Pistons Basketball Company v. Department of Treasury, Michigan Court of Appeals Docket No.: 308175 (2012)

Automotive Components Holding Company/Ford Motor Company v. Ypsilanti Township, Michigan Tax Tribunal Docket No.: 327618 (2010)

AutoAlliance International Inc. v. Department of Treasury, 282 Mich. App. 492 (2009)

Freightliner LLC v. Indiana Department of Revenue, Indiana Tax Court Case No.: 49T10-0611-TA-102 (2007) 

UBS Financial Services (f/k/a PaineWebber) v. Ohio Department of Taxation, Ohio Board of Tax Appeals Docket No.: 2003-P-1139 (2005)

Compuware Corporation v. Department of Treasury, Michigan Tax Tribunal Docket No.: 303847 (2005)

Elsheick v. Department of Treasury, 225 Mich. App. 575 (1997) 

Lindsey Anderson Sagar Trust v. Department of Treasury, 204 Mich. App. 128 (1994) 

Caterpillar v. Department of Treasury, 440 Mich. 400 (1992), cert. denied, 506 U.S. 1014 (1992) (Amicus Curiae) 

J.C. Penney v. Department of Treasury, 171 Mich. App. 30 (1988) 

Honeywell, Inc. v. Department of Treasury, 167 Mich. App. 446 (1988) 

Kelser v. Department of Treasury, 167 Mich. App. 18 (1988)

Education

Detroit College of Law
Detroit, Michigan
J.D.

Wayne State University
Detroit, Michigan
B.A., Mathematics

Bar Admissions

  • Michigan

Court Admissions

  • All Michigan state courts
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