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- Canadian Lakes Development Co. v Townships of Austin and Morton, (unpublished opinion, Michigan Court of Appeals)