Areas of Practice Emphasis

• Employee Benefits
• Estate Planning & Administration
• Taxation
• Corporate

Representative Clients

• Mid-Michigan Physicians P.C.
• Smurfit Stone Container Corporation
• Maner, Costerisan & Ellis P.C.

Prominent Assignments

• Lead counsel and presented oral argument in numerous Michigan tax cases, including:
  - Before United States Supreme Court: Trinova Corporation v Department of Treasury, 498 US 358 (1991) - Single Business Tax
  - Before Michigan Supreme Court: Income Tax - Production Credit Association v Department of Treasury, 404 Mich 301 (1978)
  - Armco Steel Corp v Department of Treasury, 419 Mich 582 (1984) -Franchise Tax
  - Mobil Oil Corp v Department of Treasury, 422 Mich 473 (1985) -Single Business Tax
  - Meadowlanes Limited Dividend Housing Association v City of Holland, 437 Mich 473 (1991) -Property Tax
  - Before Michigan Court of Appeals: Franchise Tax - St.Clair-Macomb Consumers Cooperative v Department of Treasury, 78 Mich App 287 (1977)
  - Jones and Laughlin Steel Corp v Department of Treasury, 145 Mich App 405 (1985) - Single Business
  - Bachman v Department of Treasury, 215 Mich App 174 (1996) - Income Tax

Education

• M.B.A., University of Michigan, 1965
• LL.B., University of Michigan, 1964
• A.B., Dartmouth College, 1961

Admitted to Practice

• Michigan, 1964
• U.S. Tax Court, 1985
• U.S. Court of Federal Claims
• U.S. Supreme Court, 1989

Professional and Community Involvement

• Member, State Bar of Michigan (Taxation Section)
• Member, American Bar Association (Tax Section)
• Member, Executive Committee of Thomas M. Cooley Inn of Court
• Past Chairman, Great Lakes Division of the American Cancer Society
• Past President, Tax Council of the Taxation Section of State Bar of Michigan
• Member and Past President of the Ingham County Bar Association
• Past President, Greater Lansing Estate Planning Council

• Link to Best Lawyers in America 2008
• Link to Michigan Super Lawyers 2007