Samuel McKim is an attorney in Dickinson Wright’s Troy office, where he focuses his practice on complex litigation and tax matters, particularly state and local taxation. He advises clients on a broad range of tax planning strategies and provides legal opinions on nuanced statutory and regulatory issues. His practice includes representing clients in trial and appellate proceedings, with substantial experience handling issues of first impression and sophisticated legal or factual disputes. Samuel’s analytical depth and extensive experience make him a trusted resource for clients navigating high-stakes tax controversies.
Education & Credentials
Education
University of Miami School of Law
J.D., 1964- Order of the Coif
- Associate Editor, Michigan Law Review
University of Michigan
A.B., 1961Bar Admission
Acknowledgements
- Best Lawyers in America®
- “Best Lawyers,” 2014–2024
- Law Bulletin’s Michigan Leading Lawyers Network
- Michigan Leading Lawyer, 2015–2021
- Thomson Reuters
- Michigan Super Lawyers, 2013
Professional Involvement
- Member, American Bar Association, Taxation Section
- Fellow, American College of Tax Counsel
- Member, Institute for Professionals in Taxation
- Member, International Association of Assessing Officers
- Member, Michigan Assessors Association
- Member, State and Local Tax Subcommittee, Taxation Section, State Bar of Michigan
- Adjunct Professor, State and Local Taxation, Wayne State University Law School
- Taught courses on tax topics for professional education programs, including the Institute of Continuing Legal Education, the State Bar of Michigan, and the Tax Executives Institute
Community Involvement
- Assistant Council, Executive Board, Detroit Area Council, Boy Scouts of America
- Associate Pastor, First Presbyterian Church of Lapeer
- Chairman, Board of Directors, Goodwill Industries of Greater Detroit
- Board of Directors, Lexington Arts Council
Court Admissions
- U.S. Supreme Court
- U.S. Court of Appeals, 6th Circuit
- U.S. District Court, Eastern District of Michigan
Publications/Presentations
Publications
- Author, “Fundamental Changes and Potential Problems with Michigan’s New Amended Revenue Act Provisions Making ‘Responsible Officer’ Liable for Unpaid Business Tax Assessments,” Michigan Tax Lawyer, Vol. XLI, Issue 1, Winter 2015
- Author, “Personal Liability for Unpaid Business Taxes,” State Tax Notes, Vol. 69 No. 5, July 29, 2013
- Author, “The Sometimes Dubious Efficacy of Michigan Department of Treasury ‘Rules,’ ‘Revenue Administrative Bulletins,’ ‘Letter Rulings,’ ‘Questions and Answers,’ and Other Publications,” The Tax Lawyer, Summer 2007
- Co-author, Guidebook to Michigan Taxes, CCH, 2001–2003
- Author, “Is Michigan’s Ad Valorem Property Tax Becoming Obsolete?” The Michigan Assessor, Oct.–Dec. 2001; Journal of Multistate Taxation and Incentives, May 2001; University of Detroit Mercy Law Review, 2000
Presentations
- Presenter, “Corporate Officer and Successor Liability in Michigan; A Change in the Landscape,” Michigan Tax Conference, November 5, 2014
- Presenter, “Corporate Officer and Successor Liability in Michigan; A Change in the Landscape,” CPE Mega-Conference, Michigan Association of Certified Public Accountants, Sterling Heights, Mich., May 15, 2014
- Co-presenter, “Hot Topics in State Taxation,” Annual State Tax Meeting, Detroit and Western Michigan Chapters of the Tax Executives Institute, East Lansing, Mich., November 21, 2013
- Presenter, “Tax Appeal Process Moving Up And Out,” 2013 Michigan Tax Conference, Novi, Mich., November 6, 2013
- Presenter, “Protect Yourself – Corporate Officer Liability,” 2013 Michigan Tax Conference, Novi, Mich., November 5, 2013
- Presenter, “State Tax Potpourri,” 2012 Michigan Tax Conference, Michigan Association of Certified Public Accountants, Novi, Mich., November 6, 2012
- Presenter, “Michigan State Law Tax Cases,” 2011 Michigan Tax Conference, Michigan Association of Certified Public Accountants, Novi, Mich., November 9, 2011
- Presenter, “Michigan: The New Corporate Income Tax,” Detroit, Ann Arbor, Troy, and Grand Rapids, Mich., June 2011
- Presenter, “Court Cases & Statutes,” 2010 Michigan Tax Conference, Michigan Association of Certified Public Accountants, Novi, Mich., November 9, 2010