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T: 517-487-4729
F: 517-487-4700
EDUCATION
Michigan State University
B.A., 1997

Michigan State University College of Law
J.D., 2001
  • summa cum laude
  • Law Review Note & Comment Editor, 2000-2001
  • Law Review, 1999-2001
  • Dean's List all semesters

New York University
LL.M, 2003,
  • Taxation

HONORS

Peter J. Kulick

Member

PROMINENT ASSIGNMENTS

Federal partnership taxation, including tax planning and counseling in connection with the formation, capitalization, operations and terminations of entities taxed as partnerships.

Tax planning and compliance counseling with respect to structuring mergers, acquisitions, disposition and business transactions to minimize taxes and comply with federal tax laws.

Counseling Michigan’s largest healthcare provider, and subsidiaries with respect to the federal New Markets Tax Credit Program.

Tax counsel with respect to various federal and state tax credit transactions and economic development incentives on behalf of developers, alternative energy businesses, community development entities and tax credit investors, including federal New Market Tax Credits, Michigan Historic tax credits, Michigan Brownfield tax credits and other federal and state tax incentives.

Tax counsel for the issuance of tax-exempt bonds, including governmental bonds and Private Activity Bonds, ranging in size from $1,000,000 to over $500,000,000.

Tax counsel to non-profit entities with regard to formation, exempt status, UBIT and transactions with for-profit entities.

Counsel to clients in tax controversy matters before the United States Tax Court, Internal Revenue Service and state agencies.

Auto Club Life Insurance Co. v. Commissioner, T.C. (2006) - (successfully prevailed in obtaining a full concession from the Internal Revenue Service to preserve several million dollars of federal small life insurance company deductions).

TG Missouri Corp v. Commissioner, 133 T.C. No. 13 (2009) – (successfully represented taxpayers in lead national case involving interpretation of statutory provisions allowing for the federal Research Credit).

REPRESENTATIVE CLIENTS

  • Insurance Companies
  • Real Estate Developers
  • Private Equity Funds
  • Nonprofit Organizations
  • PROFESSIONAL INVOLVEMENT

    • National Association of Bond Lawyers 
    • Michigan Bar Association (Chairman, Board of Tellers, 2002; Chair, Practice and Procedure Committee of Tax Section; Member, Tax Section) 
    • American Bar Association (Member, Taxation Section and Partnership/LLCs and Tax Exempt Financing Committees) 
    • Ingham County Bar Association 
    • Interim Editor (2008-2009) and Assistant Editor (2009-Present), Casino Lawyer

    COMMUNITY INVOLVEMENT

    • Former aide to United States Senator Spencer Abraham (R-MI) and Congressman Dick Chrysler (R-MI)
    • Providing pro bono legal assistance to various non-profit organizations with respect to federal tax exemption matters
    • Member, Board of Directors, Hometown Housing Partnership, Inc.

    PUBLICATIONS AND PRESENTATIONS

    • "A Tale of the Federal Research Credit – Using TG Missouri to Maximize the Benefit," 20 J. Multi-State Tax 20, (2010).
    • Chapter 11 Bankruptcy Cases Involving Casino Businesses, Collier Guide to Chapter 11 Practice (2010). 
    • Prolific author of gaming and tax law articles published in leading publications such as Casino Lawyer, Casino Enterprise Management, ABA Gaming Law Gazette, the Gaming Law and Economics Review, Drake Law Review, John Marshall Law Review and various other gaming industry publications and frequent panelist at national gaming law and tax law conferences. 
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