Law School
University of Michigan, J.D., with distinction, 1964
Law School Graduation Year
1964
College
Port Huron Junior College, A.A., 1959; University of Michigan, A.B., with distinction, 1961
Memberships
Detroit and American Bar Associations; State Bar of Michigan (Member of Council, Taxation Section, 1981-1984; Chairman, State and Local Tax Committee, Real Property Section, 1983-1990).
Biographical
Phi Delta Phi; Order of the Coif. Associate Editor, Michigan Law Review, 1963-1964. Adjunct Professor of Law, State and Local Taxation, Wayne State University Law School, 1994—. Fellow, American College of Tax Counsel. Biographee in Best Lawyers in America, Who's Who in America, Who's Who in the World, Who's Who in Finance and Industry, and Who's Who in American Law. Selected publications include: Is Michigan's Ad Valorem Property Tax Becoming Obsolete, 77 U.D. Mercy L. Rev. 655 (2000); CCH 2002 Guidebook to Michigan Taxes; 1999 Michigan Tax Handbook Research Institute of America (1999); Michigan Adopts Use Tax Nexus Standards, State and Local Taxes Weekly, Research Institute of America (6.1.99); Michigan Enacts Voluntary Disclosure Amnesty Provisions, State and Local Taxes Weekly, Research Institute of America (9/8/98); Michigan Court Reverses Department of Treasury Position on Percentage Industrial Processing Exemption and Creates Bad Debt Exemption, State Tax Review, CCH (6/15/98); Another Milestone in Michigan's Establishment of Single Business Tax Act Nexus Jurisdiction, State & Local Tax Review, CCH (4/27/98); 1998 Michigan Tax Handbook - Research Institute of America (1998); Impact of Michigan Oil and Gas Severance Tax ‘In Lieu’of Provision on Michigan Income Tax Act, State and Local Taxes Weekly, Research Institute of America (4/22/96); The Michigan Single Business Tax and ‘Nowhere Income ’, State and Local Taxes Weekly, Research Institute of America (1/29/96); Michigan Makes Sweeping Changes in Single Business Tax, State and Local Taxes Weekly, Research Institute of America, (1/22/96); Non-Resident Subchapter S Shareholder Not Subject To Michigan Personal Income Tax, State and Local Taxes Weekly, Research Institute of America, (1/96); ‘Supercap ’is Unconstitutional says Attorney General Kelly, Michigan Real Property Review (Fall, 1996); Michigan Makes Sweeping Changes in Single Business Tax, State and Local Taxes Weekly, Research Institute of America (1/96); The Michigan Singl