Samuel J. McKim III

Reported + Published Decisions

Ford Motor Company v Dep’t of Treasury, Court of Appeals No. 294411 (2011)

Ford Motor Company v Dep’t of Treasury, 288 Mich App 291; 794 NW2d 317 (2010)

Ford Motor Company v Dep’t of Treasury, Court of Appeals No. 283925 (2010)

Ford Credit Michigan Titling Trust, et al. v Michigan Department of Treasury (Mich. Cl. Ct. No. 09-3-MT)

Kmart Property Services Corporation v Michigan Department of Treasury, 283 Mich App 647; 770 NW2d 915 (2009)

Tyson Foods, Inc. v Dep't. of Treasury, No. 272929, Court of Appeals of Michigan, 2007 Mich. App. LEXIS 2230, September 20, 2007, Decided

Ford Credit International v Dep't. of Treasury, No. 258389, Court of Appeals of Michigan, 270 Mich. App. 530; 716 N.W.2d 593; 2006 Mich. App. LEXIS 925, March 8, 2006, Submitted April 4, 2006, Decided

General Motors v Dep’t. of Treasury, 466 Mich 31; 644 NW2d 734 (2002) (Filed amicus briefs on behalf of Ford Motor Co. and was instrumental in having use tax assessment for parts provided as part of General Motors’ goodwill program cancelled.)

Autodie v City of Grand Rapids, MTT Docket No. 227535 (Feb. 2001) (Achieved significant real and personal property tax reductions for the largest die manufacturer in North America.)

Bolt v Lansing, 464 Mich 854; 632 NW2d 494 (2001) (Persuading the Supreme Court to determine that it had improvidently granted leave to appeal.)

Wisne v Dep’t. of Treasury, 244 Mich App 341 (2001) (Regarding the taxability of the distributive share of income from an S Corporation and the interpretation of changes in the tax law.)

Waupaca Foundry, Inc. v Dep’t. of Treasury, (ThyssenKrupp), MTT Docket No. 266585 (July, 2001) (Successful defense of Waupaca Foundry’s right to participate in Michigan’s voluntary disclosure program, saving Waupaca multi-millions of dollars in past-due tax liabilities, penalties and interest.)

Hamtramck v American Axle, 461 Mich 362; 604 NW2d 330 (2000) (Convinced Michigan Supreme Court to uphold a City’s judgment tax levy.)

Little Caesar Enterprises v Dep’t. of Treasury, 226 Mich App 624 (1997) (Successful in canceling Single Business Tax assessments. The issue in this case was whether specific types of royalty payments should be included in the taxpayer’s single business tax base.)

Consumers Power v Covert Township, 217 Mich App 351; 551 NW2d 464 (1996) (Tax Tribunal jurisdiction over assessor appeals - property tax nuclear facility)

Speaker Hines v Dep’t. of Treasury, 207 Mich App 84; 523 NW2d 826 (1994) (Sales/Use Tax Issues)

Comerica Bank v Dep’t of Treasury, 194 Mich App 77; 486 NW2d 338 (1992) (Corporate Income Tax--Consolidation and statute of limitations issues)

R. L. Polk v City of Taylor, 439 Mich 1001; 485 NW2d 496 (1992) (Property tax valuation)

General Motors v Comstock Township, 7 MTT 160 (1991) (Industrial real property tax appeal)

Uniroyal v Allen Park, 138 Mich App 156; 360 NW2d 156 (1984) (Industrial property tax valuation)

Clark Gravely v Dep’t. of Treasury, 412 Mich 484; 315 NW2d 517 (1980) (Corporate Income Tax--consolidation and statute of limitations issues)

Consumers Power v Big Prairie Township, 81 Mich App 120 (1978) (Property tax utility valuation and Tax Tribunal jurisdiction)

George v International Breweries, 1 Mich App 129; 134 NW2d 381 (1965) (Shareholder list proxy dispute)

Pending

Ford Motor Company v Michigan Department of Treasury (Mich. Cl. Ct. No. 06-104-MT)

Ford Motor Company v Michigan Department of Treasury (Mich. Cl. Ct. No. 06-3-MT)

Ford Motor Company v Michigan Department of Treasury (Mich. Ct. App. No. 283935)

Professional Activities

• American College of Tax Counsel, Fellow, 1995-present
• State Bar of Michigan, Taxation Section, State and Local Tax Subcommittee
• Detroit Metropolitan Bar Association
• Institute of Professionals in Taxation
• Michigan Assessors Association
• International Association of Assessing Officers

Honors + Awards

• University of Michigan Law School, Order of the Coif; Associate Editor, Michigan Law Review
• Best Lawyers in America, Tax Law, 1984-present; Litigation & Controversy-Tax 2012
• Who's Who in Tax Law
• Who's Who in American Law
• Who's Who in America
• Who's Who in the World
• Who's Who in the Midwest
• Who's Who in Finance and Industry
• Michigan Super Lawyers, Tax Section 2006-present
• DBusiness Magazine, Top Lawyers, Tax 2010

Civic, Cultural + Social Activities

• Goodwill Industries of Greater Detroit, Board of Directors, 1972-00
• Boy Scouts of America, Detroit Area Council, Executive Board, Assistant Council, 1983-90
• Mariner Sands Country Club, Board of Governors, 2008-2011
• Presbyterian Church, USA, Commissioned Lay Pastor, Assoc. Pastor of First Presbyterian Church of Lapeer
• Lexington Arts Council, Board of Directors, 2009-present

Teaching Experience

• Wayne State University Law School, Adjunct Professor of State and Local Taxation
• Institute of Continuing Legal Education, Various Tax, Procedural, and Appeal Topics
• Real Property Law Section, State Bar of Michigan, Various Tax Topics
• Taxation Law Section, State Bar of Michigan, Various Tax Topics
• International Association of Assessing Officers, Various Tax Topics
• Institute for Professionals in Taxation, Various Tax Topics
• Tax Executives Institute, Various Tax Topics
• Michigan Association of Certified Public Accountants, Various Tax Topics
• Lorman Educational Services, Inc., Various Tax Topics
• National Business Institute, Various Tax Topics
• Michigan Municipal Finance Officers' Association, Various Tax Topics
• State Tax Commission, Assessor Training Program, Various Tax and Procedural Topics
• Michigan Municipal League and Michigan Association of Municipal Attorneys, Various Tax and Procedural Topics
• Center for Business Intelligence, Various Tax Topics
• Detroit Metropolitan Bar Association, Macomb County Bar Association, Oakland County Bar Association, Various Tax Topics
• Society of Real Estate Appraisers, Various Appraisal and Tax Topics

Publications

S. McKim, "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

S. McKim, J. B. Faycurry and R. F. Rhoades, "2002-2003 Guidebook to Michigan Taxes," CCH

S. McKim, J. B. Faycurry and R. F. Rhoades, "2001-2002 Guidebook to Michigan Taxes," CCH

S. McKim, "Is Michigan’s Ad Valorem Property Tax Becoming Obsolete"? University of Detroit Mercy Law Review, 77 U. Det. Mercy. L. Rev. 655 (2000); State and Local Taxes Weekly, September 8, 1998; Journal of MultiState Taxation and Incentives, May, 2001; The Michigan Assessor, October, November, December, 2001

S. McKim and J. Faycurry, "Michigan Enacts Voluntary Disclosure Amnesty Provisions," Michigan Tax Lawyer, 4th Quarter 1998; Research Institute of America

S. McKim and R. Rhoades, "Michigan Court Reverses Department of Treasury Position on Percentage Industrial Processing Exemption and Creates Bad Debt Exemption," CCH State Tax Review, June 15, 1998

S. McKim, "Another Milestone in Michigan’s Establishment of Single Business Tax Act Nexus Jurisdiction," CCH State & Local Tax Review, April 27, 1998

S. McKim, R. Rhoades, J. Faycurry, 1998 Michigan Tax Handbook, Research Institute of America, 1998, 1999

S. McKim, "Michigan Court of Appeals Reverses Department’s Construction of 'Franchise Fee' Deduction Under Single Business Tax Act," Research Institute of America, State and Local Taxes Weekly, December 29, 1997

S. McKim, "Impact of Michigan Oil and Gas Severance Tax 'In Lieu' of Provision on Michigan Income Tax Act," Research Institute of America, State and Local Taxes Weekly, April 22, 1996

S. McKim, "The Michigan Single Business Tax and 'Nowhere Income,'" Research Institute of America, State and Local Taxes Weekly, January 29, 1996

S. McKim, "Michigan Makes Sweeping Changes in Single Business Tax," Research Institute of America, State and Local Taxes Weekly, January 22, 1996

S. McKim, "Non-Resident Subchapter S Shareholder Not Subject To Michigan Personal Income Tax," Research Institute of America, State and Local Taxes Weekly, January, 1996

S. McKim and J. Faycurry, "'Supercap' is Unconstitutional says Attorney General Kelley," Michigan Real Property Review (Fall, 1996)

S. McKim, "Michigan Makes Sweeping Changes in Single Business Tax," Research Institute of America (January, 1996)

S. McKim, "The Michigan Single Business Tax and ‘Nowhere Income,'" Research Institute of America (January, 1996)

S. McKim, "Non-Resident Subchapter S Shareholder Not Subject To Michigan Personal Income Tax," Research Institute of America (January, 1996)

S. McKim, "Michigan Adopts Radical New Property Tax Approach," Research Institute of America (November, 1995)

S. McKim, J. Faycurry, "Michigan’s Property Tax 'Cap'--Not As Simple As It Sounds," Michigan Real Property Review (Summer, 1995)

S. McKim, "Michigan By Administrative Bulletin Adopts the 'Real Object Test' for Sales and Use Tax," State and Local Taxes Weekly, Research Institute of America (April 17, 1995)

S. McKim, "Michigan Adopts Radical New Property Tax Approach," State and Local Taxes Weekly, Research Institute of America (January 30, 1995)

S. McKim, "Michigan Court Holds Part of Single Business Tax Definition of 'Tax Base' Unconstitutional," State and Local Taxes Weekly, Research Institute of America (December 27, 1994)

S. McKim, "Michigan High Court Adopts Broad Reading of Industrial Processing Exemption," State and Local Taxes Weekly, Research Institute of America (December 19, 1994)

S. McKim, "Are Creative Efforts Taxable Under Michigan’s Sales and Use Tax Acts"? The Adcrafter (The Voice of Advertising in Detroit) (December 2, 1994)

S. McKim, "Michigan’s Retroactive Use of Non-PL 86-272 Nexus Test is Under Fire," State and Local Taxes Weekly, Research Institute of America (November 7, 1994)

S. McKim, "Michigan Department of Treasury is Retroactively Changing Its SBT Jurisdiction Test," State and Local Taxes Weekly, Research Institute of America (June 13, 1994)

S. McKim, "Michigan Department of Treasury is Retroactively Changing Its SBT Jurisdiction Test," RIA State and Local Taxes Weekly (June 13, 1994)

S. McKim, R. Rhoades, "Can Discovery Accelerate Major Tax Tribunal Proceedings"? The Michigan Assessor, April, 1992, and Public Corporation Law Quarterly, May, 1992

S. McKim, "Property Tax Valuation--The Sales Comparison Approach: A New Look At An Old Theory," 67 Mich St. B.J. 22 (Jan., 1988)

S. McKim, "The Industrial Assessment Appeal Revolution," The Industrial Assessor (May, 1986)

S. McKim, "The Rouge Steel Decision--Industrial Real Property or 'Star Wars, Stock Markets, Shell Games and Magic,'" 26 The Michigan Assessor, Nos. 9 and 10, pp. 28 and 4 (1985)

S. McKim, "State and Local Taxation," 31 Wayne L Rev 793 (1985)

S. McKim, "Intangible Value, the Unheralded, Elusive and Frequently 'Untaxable' Portion of Market Value," International Association of Assessing Officers Second Annual Summer Legal Seminar Publication (1985)

S. McKim, "Creative Appraisal Approaches, Assessment and Valuation Law in the 1980s," IAAO Legal Seminar Publication (1984)

S. McKim, "Section 2, Selection of Forum," Michigan Tax Practice and Procedure, 2nd Edition, pp 105-169 (Institute of Continuing Legal Education 1983)

S. McKim, "Prehearing Preparation for Valuation Expert Witnesses--Some Points to Consider," 24 The Michigan Assessor No. 8, pg. 5 (1983)

S. McKim, "Taxation--Federal Tax Liens--Priority of Senior Federal Tax Lien Over Local Tax Lien in Mortgage Foreclosure," 61 Mich L Rev 1583 (1963)

S. McKim, "Civil Procedure--Trial Practice--Special Verdict Question That Can be Decisive Only if Answered Negatively," 61 Mich L Rev 1155 (1963)

Seminars + Events

• Michigan Tax Conference (November 8 - 10, 2011)
• Michigan: The New Corporate Income Tax
• Court Cases & Statutes
• Michigan Tax Conference (November 9 - 11, 2010)

News

• Miller Canfield Sponsors Michigan Tax Conference