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Taxation Section: Michigan Tax Lawyer Winter 2007

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Taxation Section: Michigan Tax Lawyer Winter 2007 M I C H I G A N TAX LAWYER SBM sTATE BAR 0 F M I c H I G AN lAxATION SECTION CONTENTS TAX SECTION MATTERS Letter from Aaron H. Sherbin, Chairperson ......................................................................... 1 Section News and Announcemenrs ....................................................................................... 2 SECTION COMMITTEE REPORTS Business Entities Committee ................................................................................................ 6 Employee Benefirs Committee ............................................................................................. 6 Estates and Trusts Commirree .............................................................................................. 6 Practice and Procedures Committee ..................................................................................... 6 Stare and Local Tax Committee ................................... ..................................... .. .................. 7 COLUMNS Federal Tax Forum..................... ........................................................................................... 8 Eric M Nemeth Michigan Tax Maners ........................................................................ ................................ l 1 Paul V. McCord FEATURE A RTICLES International Home Foods, Inc.: A Final Determination of the Rerroactiv:e Application of Michigan's Single Business Tax Nexus Standards ....................... 18 Lynn A. Gandhi What a Long Strange Trip It's Been: The Saga of the Michigan Single Business Tax ............ 22 Gregory A. Nowak Pitfalls of Preparing Tax Returns for Potential Criminal Defendanrs ....... .. .......................... 30 Neal Nusholtz Per Trusts: Estate and Tax Planning Considerations under Michigan Law ........................... 32 Eric Thomas Carver STUDENT T AX N OTES United States v. Detroit Medical Center. Stipends co Medical Residenrs Do Not Qualify for FICA Exception ............... ................................................................... 35 Gregory M. Matlock, New York University School ofLaw SBM S T AT E BAR OF MI C HIGAN The MICHIGAN TAX LAwYER is a publication of the Taxation Section of the Stare Bar of Michigan rhar is designed robe a practical and useful resource for rhe rax practitioner. The MiCHIGAN TAX LAWYER is published three times each year- October (Fall), February (Wimer) and June (Summer). Features include the Section's Commirree Reports, news of Section evems, fearure articles with a "how ro" approach, and Srudenr Tax Nores. Input from members of rhe Taxation Secrion is most welcome. Our publication is aimed roward involving you in Section activities and assisting you in your practice. The Taxation Section web address is www.rnichigantax.org. lf you have suggestions or aJ1 anicle you wish ro have considered for publication, please co mace Marjorie B. GeU, [email protected]; 900 Monroe Ave. NW, Grand Rapids, Ml 49503. MARJORIE B. GELL PAUL R. JACKSON Editor Assistant Editor P UBLICATION COMM ITTEE MARJORIE B. GELL and PAUL R. JACKSON S TATE BAR OF M ICHIGAN TAXATION SECTION C OUNCI L AARON H. SHERBIN JAY A. KENNEDY JESS A. BAHS Chairperson Vice Chairperson Treasurer RONALD T. CHARLEBOIS Secretary CHARLES M. LAX Ex-Officio Joan R. Dindoffer Frederick H. Hoops II Alvin L. Srorrs Michael W. Domanski Paul R. Jackson Gina M. Torielli Marjorie B. GeU Wayne D. Roberts Warren J. Widmayer PROGRAM FACILITATOR PROBAT E SECTION LIAISON I.R.S. Dis TRICT CoUNSEL Deborah L. Michaelian Shirley A. Kaigler Robert D. Heirmeyer S u BSCRIPT ION I NFO RMATION Any member of rhe Stare Bar of Michigan may become a member of the Section and receive the MICHIGAN TAX LAwvER by sending a membership request and annual dues of $30 ro the Taxation Section, Scare Bar of Michigan, 306 Townsend Street, Lansing, Ml 48933- 2083. ln addition, any person who is nor eligible ro become a member of the Stare Bar of Michigan, and any institution, may obtain an annual subscription co rhe MICHIGAN TAX LAWYER by sending a request and a $33 annual fee ro rhe Taxation Section ar the aforementioned address. CHANGE O F ADDRESS Individual subscribers should arrend notification in wridng ro: MICHIGAN TAX lAWYER, Membership Records, Taxation Secrion, Stare Bar of Michigan, 306 Townsend, Lansing, Ml 48904. C ITATION FoRM T he MICHIGAN TAX LAwvER may be cited as follows: (Vol. )(lssue) MI Tax L. (Page)(Yr.). DISCLAIME R The opinions expressed herein are those of the authors exclusively and do nor necessarily reAcct those of the Publication Commirree, the Taxation Section Council or rhe Taxation Secrion. It is the responsibility of rhe individual lawyer to determine if advice or comments in an article are appropri ate or relevant in a given situation. T he Publication Committee, the Taxation Section Council and rhe Taxation Section disclaim aJ iliabiliry resuhing from statements and opinions contained in the MICHIGAN TAX LAWYER. p (517) 346-6300 Mocllad franck Buclding www.michbar.org SBM sTAT£ BA R 0 F M I c H I G AN p(800) 968-1442 306 Townsend Scrccc /(517) 482-6248 unsing. Ml 48933-2083 PROGRAM FAC'I LIT A lOR Toxotion Section DEBORAH L. MICHAELIAN 39500 HIGH POINTE BLVD. SUITE ISO NOVI, Ml 48375 CH \IR (248) 567-7423 AARON H. SH!iRBIN [email protected] 2~ lSI \1 ..1 am.c,..rbmru Jaffdav..t.ftm January 16, 2007 \I( I· ( 11.\IR JAY A. KENNEDY (lll) >;(,{, 2'<>) J.tl..mnahfu.;&.nc.ter.ctml Dear Taxation Section Member: TRI·. \.\1 1RI R JESS A. BAHS This year l am honored co serve as Chairman of chc Taxation Section of the Scare Bar of Michigan. Our Secdon (2~~) '2l O·I?S Jh<th'{a howartlandhc"''ll''ll corn has approximately 1,500 active members. We enjoy a national reputation as one of the leading stare bar taxation ShCRETARY sections. The Tax Council provides our Section with dedicated and progressive leadership. Our activities arc broad RONALD T . C~IARUWOIS (2411) 2gl2U17 based, including a high quality tax journal, active subcommittees, many and varied cominuing legal educational n.h;u-l(buu(u pt~wm.ch::apnloln.cnm opponunicies, a grant program co assist low income tax clinics and programs intended to ouueach to young lawyers COUNCil. and law school studenrs expressing an interest in tax law. JOAN R. OINOOFf11lR (3 1\) 222 l)ll<(, Joatl_r_t.ltndt•hctfu·ct-,m<:nca.c(-.tn MICHAEL W. DOMANSKI My personal priorities as Chairman include: (lll) .16VJS2 mdnnwt<kl(u lM"'!jtftWL<nm MARJORIE B. CELL Raising the visibility of the Taxation Section both within and outside of the State Bar of Michigan; (616) 6J2 1!<12.l ~Lta.mmb,bw CCifll Strengthening our current subcommittees {Business Entities, Employee Benefits, Estates & Trusts, Practice & FREOllRJCK H . IIOOPS Ill (ll)) ')(oS"l2} Procedure, and State and Local); fhoc.~u cbr\.hdlcnm PAUL R.JACXSON Continuing co expand our membership and outreach activities; and (231 ,,~ !{.Y, Plad..-wYa ,.,.,.,, cum Create meaningful opportunities for interested tax lawyers to participate in the Taxation Section. "NE D. ROBERTS ~ ~6 -sH 'lxn.~a ch lmu com In order to provide you with me opportunity to participate in our programming, the Tax Council has substantially .-\fiN L STORRS (51') H2 (,81AI completed irs calendar ofactivities for the year. It may be found at our website which is located at www.michiganrax. ._,O'IT'fla law.msu..Nu GINA M. TORJI!l..U org. Please take a mom em co review the schedule and sec aside some d me to join us in one or more of these programs. (241j) ,-o.l625 You may wish to make a special note of the date of our Annual Tax Conference. This year's program is scheduled concllg(a conley cdu WARRENJ. WIDMAYER for May 2, 2007, and will be held at the Sr. John's Golf & Conference Center in Plymouth, Michigan. You will, of (734) 662-11222 .,..• ~ra fw J»e.rom course, receive more informacion abour this program over the nexr few monchs . EX OH·lUO CHARLESM. LJI)( to (2411) 827 1xn I am also proud to announce that rhe Taxation Section will once again provide $10,000 worth of grams eli gible cnlllil!JlJ•ddmhAustr.c(HI1 tax-exempt organizations providing taxpayer assistance LO low income individuals. We will provide more derailed (;()MMir!H Clt\IRI'I .R.'<>N~ information on how and when organizations can apply for a gram. l\USIN!i.SS t ..Vft"Ol'.S JOHN M. O'HARA (WI) 519-2255 I encourage each of you £O share with me or other Tax Council members any suggestions you may have £O improve lflohO ,,b.tl'll(Q C'tl14<lrdtn c.c:mn our Section further. You may contact me at [email protected]. Finally, if you need additional informacion or L\11'1.0\1.1- BENIHTS DAVID 8 . WALTERS have any questions abom any of the programs, please feel free co contact our Program Faciliramr, Deb Michael ian. (24~) 74) Gll52 Jv.-.loc...ra b<..tnuollr co om She can be reached at [email protected]. f'.ST\11~ ''1>1Rl>T.> DOUGI..AS W. STEIN ·ln, '>W.9l2u d,tcm-'a~com PR.\CJ1( I '-'I> 11ROC ll>t:RJ JOSEPH PIA s;~ 2-»s 6-46 KZ'J2 lf""ahl""""rr<ucnm ST\11 \.'IJ Ul< \1 PAUL V. McCORl) (24ftJ 56- ~...... Aaron H. Sherbin P'-rncconYa '-am~" .cnm Chairman, Taxation Secrion PAST COUNCIL CII"'R~ JOS£1'H A. liOIIV!.N J 11£ J, llllliCt: IIONAI.I)SON STEPHEN I. JURMU JfRRV 0 . 1.11' IAK REC:INALO J. NIZOL JOliN N. SI'.AMAN ALLAN J, CLA YJ'OOL OSCAR 11. H :I,UMAN CAROL J. KARR JOliN W, M<Nfll JAMI:S II. NO VIS I'ETEK S. MIELI)()N STEPIJEN II. CUNK ~ lt: l'llt:N M.I'P.I.I)MAN LOUIS W. KASISCHKE JAC'K t~ Ml rC'llfLL ROUERT R. I'IERCE Sllt; RILI. SII:OEK'I JOIJN J. COLLINS. JR. t: IIC:P.Nf. A. C:ARCARO.Jil. JOliN L. KING lltNNIS M. M I rZ£1, ll. C()URTNt:Y RANKIN WILLIAM J. SIKKt:NGA ROGt:RCOOK P.RNEST ca:n; OONALI> M. LANSKY J.I.EE MliiiPIIY JOliN J. RAYMOND, SR. I. JOliN SNIDER II EUWARD M. DF.RON (;1\0JI(;f. W. C:RfJ.:ORY JEFFREY A. Lt;VINE LA WRt~'IC"t. J. MIIRPIIY I>A \'ID M. ROSENOERGI:R ROIJERT R. STEAII CLIFFORD IJ, I)(),\11(£ J()St: l'll D.IIARTWIG ARNOLD W.
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