Sheldon, Peter S.

Education

Dartmouth College

A.B., 1961

University of Michigan

L.L.B., 1964

University of Michigan

M.B.A., 1965

Bar Admission

Michigan

1964

Peter S. Sheldon

Member

Prominent Assignments

Participation in utility rate making proceedings before the Michigan Public Service Commission on behalf of industrial customers of the regulated utility.

State and local tax litigation at trial and appellate levels --including Michigan Single Business Tax, sales tax, use tax, income tax, and property tax matters.

Business organization matters -- including the formation of corporations, limited liability companies and partnerships and inter-corporate sales, mergers and reorganizations.

STATE AND LOCAL TAX LITIGATION

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:

  • Production Credit Association v Department of Treasury, 404 Mich 301 (1978) - Income Tax
  • 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:

  • St. Clair-Macomb Consumers Cooperative v Department of Treasury, 78 Mich App 287 (1977) - Franchise Tax
  • Jones and Laughlin Steel Corp v Department of Treasury, 145 Mich App 405 (1985) - Single Business Tax
  • Bachman v Department of Treasury, 215 Mich App 174 (1996) - Income Tax
  • Canadian Lakes Development Co. v Townships of Austin and Morton, (unpublished opinion, Michigan Court of Appeals)

Representative Clients

  • Industrial intervenors in rate making proceedings before the Michigan Public Service Commission
  • Large in-state and multi-state corporations with Michigan tax issues requiring consultation
  • Numerous closely held companies in connection with business and corporate matters

Professional Involvement

  • Admitted to practice before all Michigan courts, the U.S. Tax Court, the U.S. Court of Federal Claims and the U.S. Supreme Court
  • American Bar Association, State and Local Tax Committee
  • Taxation Section of State Bar of Michigan
  • Tax Council of the Taxation Section of State Bar of Michigan, Past President
  • Ingham County Bar Association, Member and Past President
  • Contributing author and speaker at numerous seminars sponsored by the Institute for Continuing Legal Education and the National Business Institute