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Taxation Council
Section Leadership
Leadership of the Section is comprised of the Section Council and officers, including the chair, vice chair, secretary, treasurer, and ex officio, together with nine other members elected by the Section. Appointed chairs also serve on the Section committees: Business Entities, Employee Benefits, Estates and Trusts, Practice and Procedure, State and Local Tax, and Young Tax Lawyers.
Officers
Warren J. Widmayer
Chair
Warren J. Widmayer is a principal of the Ann Arbor law firm of Ferguson & Widmayer P.C. where his practice concentrates on ERISA, employee benefits, and estate planning. He is a frequent writer and speaker on employee benefits issues. He has served on the State Bar of Michigan Taxation Section Council since 2005, and was previously chair of the Taxation Section Employee Benefits Committee. Warren currently serves as chair for the Great Lakes Area TE/GE Council and is the past chair of the Washtenaw County Bar Association Tax Law Section. Warren graduated from the University of Michigan (B.A., with high distinction, 1978; J.D., 1982) and has been listed since 2000 in the Best Lawyers in America and since 2006 in Michigan Super Lawyers for employee benefits law.
Wayne D. Roberts
Vice Chair
Wayne Roberts is co-leader of Dykema LLP Tax practice group, and his practice includes all aspects of federal and state tax planning and tax litigation. He has represented both closely held and Fortune 1000 companies in tax disputes with the Internal Revenue Service, the Michigan Department of Treasury, and revenue departments in Pennsylvania, Indiana, Tennessee, New York, California, and numerous other state and local taxing jurisdictions. Wayne received his B.B.A. from Western Michigan University, his M.S. in taxation from Grand Valley State University, and his J.D. from Ohio State University. Wayne was a public service fellow while at Ohio State University Moritz College of Law. He is licensed to practice law in Michigan and Ohio and is also a registered CPA in the states of Michigan, Ohio, and Illinois. He is a former chair of the of the State Bar of Michigan Taxation Section State and Local Tax Committee and is a current member of the Taxation Section Council.
Marjorie B. Gell
Secretary
Marjorie Gell is a tax professor at Thomas M. Cooley Law School’s Grand Rapids campus where she teaches federal income tax at the J.D. level, as well as federal tax research in Cooley’s LL.M. program.
Ms. Gell is the co-editor of the Guidebook to Michigan Taxes 2012 (CCH/Wolters Kluwer), and was co-author of the Practical Guide to the Michigan Business Tax (CCH/Wolters Kluwer 2009). She has written numerous articles in national and state tax journals, including the Pittsburgh Tax Review, State Tax Notes, Michigan Tax Lawyer, and the Michigan Bar Journal. Her column “As a Matter of Tax” appears nationally in State Tax Notes. Gell has served on the Taxation Council since 2005. She recently served as Legislation Monitor & Public Policy liaison for the Taxation Section, and has been past chair and co-chair of Taxation Section Annual Conferences. From 2005-2007, she was the editor-in-chief of the Michigan Tax Lawyer, and in 2008, served as co-editor. Ms. Gell is the founder of the Michigan Women's Tax Association, an organization of women accountants, attorneys, tax professors, students, and members of Michigan industry. She is also a member of the Grand Rapids Chamber of Commerce Tax and Regulatory Policy Committee, president of the Cameron Foundation (an organization that supports various Michigan charities), and has served on both the Board of Trustees as well as the Advisory Board of the Arts Council of Greater Grand Rapids. She is also an advisory member of the State Bar of Michigan Libraries, Legal Research, and Legal Publications Committee.
Lynnteri Arsht Gandhi
Treasurer
Lynn A. Gandhi, a partner at Honigman in Detroit, is nationally recognized in state and local taxation. She advises clients nationwide on multistate tax strategies, resolving tax disputes, and internal processes and controls. Her areas of practice include corporate income and franchise taxes, sales, use, gross receipts, motor fuel taxes, including the Michigan business tax, as well as investment incentives and unclaimed property matters. She is a registered CPA in Michigan and Illinois. As a registered lobbyist agent in the State of Michigan, she engages in counseling efforts regarding tax legislation and other technical corrections. Lynn publishes and speaks frequently on pertinent state and local tax issues and corporate tax best practices. Prior to joining Honigman, Lynn served for 18 years in industry in both finance and legal positions. She received her B.A. from Kalamazoo College, her J.D. from Wayne State University, and her LL.M. in taxation from New York University School of Law. She currently serves on the Advisory Board of the Vanderbilt School of Law Hartman Annual Tax Forum, is chair of the ABA Tax Section State and Local Tax Gross Receipts Subcommittee, is a CCH State Tax Advisor, and is an adjunct professor of law at Wayne State University Law School.
Gina M. Torielli
Ex Officio
Gina Torielli is the director of the Graduate Tax Program for Thomas M. Cooley Law School. She joined the Cooley faculty in the fall of 2003, and leads the LL.M. program in tax from at Cooley's Auburn Hills campus. Gina came to Cooley after serving five years as president and chief executive officer of Howard & Howard, and was the first woman to serve as president of a major Michigan law firm. Gina was named one of the Top 10 Business Women of the Year by the National Association of Women Business Owners in the spring of 2003. She was also named as one of Corp! Magazine's 95 Most Powerful Women in Michigan in March 2002, was listed in the Leadership Library's Who's Who in the Leadership of the United States in 1999, and was one of 10 Michigan Lawyers of the Year in 1998 by Michigan Lawyers Weekly. Her own practice centered in taxation and public finance, and in that capacity she advised many nonprofit organizations and governmental entities on issues relating to tax exemption, tax-exempt financing, and state and federal tax issues. Professor Torielli teaches the tax practice and procedure, standards and ethics of tax practice, and tax exempt organizations courses in the Graduate Tax Program. She teaches the wills, estates, and trusts course in the J.D. program.
Council Members
Michael M. Antovski, Birmingham—Term Expires 2013
Tax Conference–2012
Carolee Kvoriak Cameron, Jackson—Term Expires 2014
State/Federal Legislation Monitor & Public Policy Liaison
Marla S. Carew—Term Expires 2013
Editor, Michigan Tax Lawyer
Marla Carew, of Varnum in Novi, focuses her practice in federal, state, and local tax law, including tax controversy as well as tax planning, and has experience in corporate, mergers and acquisitions, securities, and general business law as well. Marla is also a frequent speaker on both federal and state tax issues, including recent presentations to Michigan manufacturers, the Novi Chamber of Commerce, and certified public accountants. Marla was a featured speaker at the State Bar of Michigan Law School for Legislators program on Michigan tax issues in early 2009. Marla has also served as trustee and officer of the Detroit Chamber Winds & Strings, a nonprofit organization that provides chamber music performances to metro Detroit communities, arts outreach, and master classes to Southfield and other public school systems since 2003. In addition to her duties as chair of the Taxation Section’s State and Local Tax Committee, Marla is an officer and board member of the Michigan Women’s Tax Association. She received her B.A., M.A., and J.D. from the University of Michigan. She is currently completing a taxation LL.M. at Wayne State University Law School.
George V. Cassar, Jr.—Term Expires 2013
Internet & Annual Meeting
George V. Cassar is a shareholder of Maddin, Hauser, Wartell, Roth & Heller in Southfield. He concentrates his practice in the areas of estate and business succession planning, taxation, and probate. George graduated from the University of Michigan with honors and received his law degree with honors from Drake University Law School. He also received his Masters in tax law from Wayne State University Law School. He is a member of the State Bar of Michigan, the State Bar of Iowa, the American Bar Association, and the Federal Bar Association. He frequently speaks before professional organizations as well as to their clients regarding estate planning, tax, and probate matters. George has also been accepted as a life member of the National Registry of Who's Who in American Law and is active in several charitable and other community organizations.
Alexander G. Domenicucci, Detroit—Term Expires 2014
Tax Conference–2013
Alexander Domenicucci is a partner in the Detroit office of Honigman Miller Schwartz and Cohn LLP. Alex counsels businesses and individuals on a complete range of matters involving federal, state, and local taxation, with particular emphasis on the taxation of pass-through entities such as partnerships, limited liability companies (LLCs), S corporations, and real estate investment trusts (REITs). Among other things, he advises clients in structuring domestic and international transactions, including acquisitions, dispositions, joint ventures, low-income housing partnerships, fund formations, incorporations, mergers, consolidations, reorganizations, restructurings, bankruptcies, spin-offs, split-offs, securities offerings, financings, and refinancings. Alex is a member of the Partnerships and LLCs Committee of the American Bar Association Taxation Section and a member of the National Association of Real Estate Investment Trusts. He earned his J.D. from Wayne State University Law School and his B.B.A. from the University of Michigan. Prior to joining Honigman, Alex clerked for the Hon. Richard F. Suhrheinrich, U.S. Court of Appeals for the Sixth Circuit.
Gary R. Glenn—Term Expires 2012
Grant Program & Bar Journal Liaison
Gary R. Glenn is a principal in the Detroit office of Miller Canfield where he serves as leader of the firm's Federal Tax and Employee Benefits Group. With over 30 years of experience in tax law and planning, his practice covers planning and controversy work in income tax, estate and gift tax, employment tax, withholding tax, excise tax, sale and use tax, and other forms of business taxes. He represents publicly traded companies, family enterprises, developers, investors, manufacturers, distributors, inventors, colleges, foreign governments, individuals, and other forms of entities and persons. He advises on the tax aspects of purchase and sale transactions, corporate and partnership mergers, restructurings, cross-border transactions, like-kind exchanges, and various forms of corporate combinations, reorganizations, and dispositions. He has written and lectured on a variety of topics, including the use of GRATs and IDGTs in estate and income tax planning, the tax ramifications of divorce, the ramifications of debt discharge, insolvency and bankruptcy, and the availability of various tax incentives and credits. In addition to the Taxation Section, Gary is a member of the Tax Section of the American Bar Association, the State Bar of Michigan Probate & Estate Planning Section, and the National Association of Bond Lawyers. He received his J.D. from the University of Michigan Law School and his B.A. from the University of Michigan.
Daniel M. Houlf, Grosse Pointe Farms—Term Expires 2013
Membership Outreach & Tax Court Luncheons
Paul V. McCord—Term Expires 2012
Community Service Initiative
Paul V. McCord, of ITS Group, has extensive and diverse experience in federal, state, and local tax. He concentrates his practice in state and local tax investment incentives, planning, and the resolution tax controversies for multistate and multinational corporations. He advises businesses in various industries on the tax ramifications and benefits of various organizational structures tax return positions and tax incentive opportunities. After graduating from Marquette University with a B.S. in business administration, Paul served as a lieutenant in the U.S. Navy, including service in the 1991 Gulf War. Paul earned his law degree from the University of Illinois College of Law and his Masters of Laws in taxation (with distinction) from Georgetown University while clerking for Hon. David Laro and Hon. Juan F. Vasquez both of the U.S. Tax Court in Washington, D.C. He is a member of the American Bar Association Section on Taxation, former chair of the State Bar of Michigan Taxation Section State and Local Tax Committee, a former chair of the State Bar of Michigan Real Property Law Section State and Local Tax Special Subcommittee, and the Illinois State Bar Association Federal Tax and State and Local Taxation Sections. A frequent speaker and author on federal and state tax matters, Paul has authored articles appearing in the Wayne Law Review, the Michigan Tax Lawyer, the Michigan Business Law Journal, Michigan Real Property Review, and the Illinois Bar Journal.
Gary M. Remer—Term Expires 2012
ICLE After Hours & Directory
Gary M. Remer is a shareholder of Maddin, Hauser, Wartell, Roth & Heller in Southfield. He concentrates his practice in the areas of employee benefits, corporate law, taxation, and estate planning. Mr. Remer received his law degree from Detroit College of Law at Michigan State University where he graduated summa cum laude and obtained a B.A. in accounting from Michigan State University. He is a former revenue agent of the Internal Revenue Service, Employee Plans Division. He has lectured extensively on qualified retirement plans and other tax topics. Mr. Remer is the co-author of the Insider’s Guide to IRS Plan Audits. He is a CPA and former chair of the MACPA Employee Benefits Committee. Mr. Remer is an adjunct professor for Walsh College.
Section Committee Chairs
Nicole Appleberry
Practice and Procedure
Deborah Baughman
Employee Benefits
James Combs
Business Entities
Jackie Cook
State and Local
Jackie J. Cook is an associate in the Detroit office of Miller Canfield. She focuses her practice on a broad range of legal issues related to state and local taxation, including the Michigan corporate income tax and the repealed Michigan Business Tax as well as other business income and gross receipt taxes, sales and use tax, tax incentives, and property tax (valuation and exemption matters). She also is involved in economic development incentives and legal issues related to nonprofit and charitable organizations. In her practice, Jackie represents a broad range of clients, from Fortune 500 companies to start-up businesses and nonprofit organizations. In addition to chairing the State and Local Tax Committee of the Taxation Section, Jackie is a member of the Taxation Section, Real Property Law Section, former Tax Committee chair of the Young Lawyers Division, and Tax Committee liaison to the ABA Tax Section. She is also a member of the Michigan Women’s Tax Association. She received her J.D. cum laude from Thomas M. Cooley Law School and her B.S. from Hillsdale College. In 2009, she was listed in Michigan Super Lawyers as a Tax Rising Star.
Frank Henke
Estates and Trusts
Frank E. Henke is a partner in the Sterling Heights office of Warner Norcross & Judd. He concentrates his practice in the areas of complex estate and trust planning, tax and business succession planning, business and corporate law, probate estate and trust administration, and charitable and tax-exempt organizations. He is the chair of the firm's Trusts and Estates Administration Subpractice Group. Frank earned his undergraduate degree from Grand Valley State University and his law degree from the University of Detroit Mercy.
Andrew C. Lane
International
Stephanie Teitsma
Young Tax Lawyers
Section Liaisons
Philip Case Admiraal
Young Lawyers Section Liaison
Philip C. Admiraal has served as corporate tax counsel at Alticor Inc. since 2007 working primarily in the international tax arena, providing tax support for numerous business functions and advising on various company projects. Additionally, Mr. Admiraal is responsible for monitoring legislative and judicial actions and its impact on Alticor, and serves as an adjunct professor at Thomas M. Cooley Law School. He is active with his church and other community functions, and in his spare time enjoys travelling and playing sports.
Frederick Hoops, III
Probate Section Liaison
Frederick H. Hoops III is a senior counsel in the Taxation and Estates practice group at the law firm of Dykema. Fred practices in the firm's Grand Rapids office. Fred practices in the areas of trust and estate planning; probate, trust, and estate litigation; and estate and gift taxation. His experience includes all aspects of estate planning, tax minimization, asset protection, family partnerships, limited liability companies, and the probate and non-probate administration of trusts, decedents' estates, guardianships, and conservatorships. Fred is a member of the West Michigan Estate Planning Council, the Grand Rapids Bar Association, the Florida Bar, and the State Bar of Michigan and its Business Law, Probate and Estate Planning, Real Property Law, and Taxation Sections. Fred has also taught advanced estate planning, he is the coauthor of several books and articles, and he has been a featured presenter at the Institute of Continuing Legal Education, the National Business Institute, Family Business Alliance, and other like-minded organizations. Fred has an undergraduate degree from the University of Michigan, law degree from the University of Miami, and LLM in estate planning from the University of Miami.
Robert D. Heitmeyer
Area Counsel Liaison
Robert Heitmeyer has 17 years of extensive federal tax experience as both a docket attorney and supervisor with the Office of Chief Counsel, Internal Revenue Service. He is also designated as a special assistant U.S. attorney, overseeing federal tax claims filed in the United States Bankruptcy Court for the Eastern Judicial District of Michigan. His responsibilities include supervising Tax Court calendar sessions held in Michigan and providing legal advice to SB/SE revenue agents and revenue officers in both the examination and collection divisions. He earned a law degree from Thomas Cooley Law School and an LL.M. in taxation from Wayne State University Law School. He has an undergraduate degree in accounting and is admitted to practice law in Michigan. He serves as an adjunct professor in the tax LL.M. program at Thomas M. Cooley Law School. He has three daughters and enjoys being an assistant high school basketball coach for the Plymouth-Salem Rocks.
Eric Skinner
Area Counsel Liaison
Eric R. Skinner is the managing counsel for the IRS Office of Chief Counsel in Detroit. He has been with the Office of Chief Counsel since 1995. Prior to joining the IRS, Eric was a tax attorney with the Detroit office of Deloitte and Touche. A graduate of Michigan State University College of Law, he received his B.S.A. in accounting from the University of Michigan–Dearborn. Eric serves as an adjunct professor in the tax LL.M. program at Thomas M. Cooley Law School and the tax M.S.T. program at Walsh College.
Section Administrator
Commissioner Liaison
Brian D. Einhorn, Southfield
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