Practice Areas
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
Tax Attorney
Tom is a member of the 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.
Experience
Tribal Tax
Counsel for the twelve federally recognized Michigan 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
People v. Shami, 501 Mich. 243 (2018)
Keweenaw Bay Indian Community v. Department of Treasury, 322 Mich. App. 46 (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)
Professional Affiliations
American Bar Association
State Bar of Michigan: Taxation Section, State and Local Tax Committee, chair, 2000 – 2002; Council member, 2002 – 2005