Berry Moorman

Tax

Tax

The bedrock of Berry Moorman’s excellent reputation was founded in tax law, starting with Raymond H. Berry, a renowned estate tax lawyer, who founded our Firm to represent Horace and John Dodge in recovering taxes on the profit from the sale of their shares of Ford Motor Company. Through the years, we have been involved in a number of noteworthy tax matters, including our successful representation of Mr. Clarence P. Chamberlin in the first preferred stock bailout case, which resulted in the adoption of Section 306 of the Internal Revenue Code; our representation of the American Automobile Association before the U.S. Supreme Court to challenge the IRS’s taxation of subscription payments in the year received; and our role as appraiser of the shares of Hudson Motor Car Co. in connection with that company’s merger into American Motors Corporation. More recently, we obtained one of the first favorable IRS rulings that authorized the tax-free distribution of stock of a subsidiary under Section 355 of the Internal Revenue Code for the business purpose of spinning off a subsidiary with non-risky operations from a parent with operations carrying substantial risk of liability exposure.

Today, we continue that tradition of skillful tax counsel to individuals and businesses by providing a number of services and legal representation in matters including:

  • Michigan Business Tax (formerly the Michigan Single Business Tax),
  • Michigan tax clearance requests for businesses,
  • Michigan Treasury Department audits and appeals before the Hearings Division,
  • Michigan tax litigation (Michigan Tax Tribunal, Michigan Court of Appeals, and the Michigan Supreme Court)
  • Federal and state individual tax returns (form 1040),
  • Federal and state fiduciary tax returns (form 1041),
  • Federal gift tax returns (form 709),
  • Federal estate tax returns (form 706),
  • Partnership and limited liability company tax returns (form 1065),
  • S-Corp tax returns (form 1120 & 1120S),
  • Private foundations and non-profit tax returns (form 990),
  • IRS private letter rulings,
  • IRS audits and appeals, and
  • Federal tax litigation (U.S. Tax Court, Federal District Court, and U.S. Court of Claims)

Our Michigan tax attorneys regularly provide assistance in tax matters involving structuring the purchase or sale of businesses, tax-free reorganizations and liquidations, tax deferred exchanges, choice of entity matters, employee benefits and executive compensation. We have formed and consult with a number of private charitable corporations and private charitable foundations on tax matters. In addition, our attorneys regularly provide advise and counsel on all aspects of Michigan business taxes, sales and use tax and Michigan tax planning.

We take pride in our ongoing efforts to maintain cutting edge knowledge in respect to pertinent rulings and new or proposed legislation affecting our clients’ tax planning objectives. We continuously maintain this edge so our clients receive the benefits of such law at the earliest opportunity. We strive to be the premier tax attorneys in Detroit, Ann Arbor, and Birmingham, Michigan.

Related Publications

Nonprofit Benefits-The Current IRS Target by Thomas M. Sullivan (May, 2011)

Is The Principal Residence Exemption For Property Tax Purposes Available In Michigan If One Spouse Maintains A Principal Residence In Another State? by Mark E. Straetmans (February, 2011)

Planning In Times of Uncertainty: Year-End Opportunities to Minimize Future Estate, Gift, and GST Tax by Dennis M. Mitzel (December, 2010)

2010 Year-End Income Tax Considerations by George H. Runstadler (November, 2010)

The Importance of Trust Funding by Louise L. Labadie and Richard R. Zmijewski (August, 2010)

Michigan Attorney General Sends Notice to Assessors and Business Property Owners Claiming Commercial Property Is Wrongly Classified as Industrial Property (July, 2010)

2010 HIRE Act — Tax Breaks for Employers by D. Louise Cowan (May, 2010)

Small Nonprofit Organizations May Lose Their Tax Exempt Status by Richard R. Zmijewski (April, 2010)

Appealing Michigan Property Tax Assessments in 2010 by Randolph T. Barker (February, 2010)

Charitable Deduction for Contribution’s to Haiti Earthquake Victims by Louise L. Labadie (February, 2010)

What Can A Nonprofit Entity Do With Designated Charitable Donations? by Thomas M. Sullivan (July, 2009)

IRS Safe Harbor Rules Regarding Employer-Owned Life Insurance (EOLI) Contracts (June, 2009)

The 2009 American Recovery and Reinvestment Act; Individual and Business Tax Incentives by Thomas E. Dew (March, 2009)

Appealing Michigan Property Tax Assessments by Randolph T. Barker (February, 2009)

$8,000 First-Time Home Buyer Credit and the Michigan Homestead Exemption by Richard R. Zmijewski (February, 2009)

2008 Recovery Act: Required Minimum Distributions Suspended and Changes to Rollover Rules by Richard R. Zmijewski (January, 2009)

Recent Bailout Extends Tax Breaks when using your IRA for Charitable Contributions by Louise L. Labadie (November, 2008)

Michigan Business Tax Alert by George H. Runstadler (December, 2007)

Is It Time To Update Your Estate Plan? by Dennis M. Mitzel (May, 2007)