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Home Professionals Michael I. Lurie

Mike is a member of Reed Smith’s state and local tax practice. He takes pride in helping his clients navigate the complexities of the state tax and unclaimed property landscape, with a focus on high-stakes and novel controversies. Mike represents clients at all points in the state tax lifecycle, starting with return position evaluation, planning, audit defense, administrative appeals, and proceeding through litigation. Mike’s multistate practice spans the country, with a concentration on Pennsylvania, New Jersey, Virginia, and Hawaii and on issues that impact banks and retailers. Mike has also represented taxpayers in controversies in Delaware, Louisiana, Massachusetts, Ohio, Rhode Island, Tennessee, Texas, and Wisconsin.

Credentials

  • Temple University Beasley School of Law, 2013, J.D., magna cum laude, Order of the Coif; Research Editor, Temple Law Review; Terrence H. Klasky Memorial Award for Outstanding Achievement in Banking, Negotiable Instruments, or Consumer Protection; Best Paper Award in Taxation, Corporate Taxation, International Taxation, Banking and Financial Regulation, Property; Distinguished Class Performance Award in Constitutional Law, Taxation, Corporate Taxation, and Introduction to Trial Advocacy
  • University of Pennsylvania, 2008, B.A.

  • Pennsylvania

  • Philadelphia Bar Association, Tax Section

Notable Quotes

  • 1 July 2022 “Top 5 State & Local Tax Cases Of 2022: Midyear Report” Law 360
  • 7 March 2022 “Wash. Bank Tax Violates Interstate Commerce Law, Justices Told” Law 360
  • 24 February 2022 “States’ MoneyGram Feud Could Clarify Unclaimed Property Law” Law 360
  • 3 October 2021 “Big banks face surtax in Washington state after court upholds 2019 law” American Banker
  • 1 October 2021 “Washington Supreme Court Upholds 2019 Bank Surtax” Tax Notes
  • 30 September 2021 “Wash High Court Find Bank Tax Unconstitutional” Law 360
  • 14 June 2021 “Supreme Court Expert’s Decision on MoneyGram Unclaimed Checks: The Ops Effect” FinOps Report 
  • 27 May 2021 “SCOTUS Special Master Says Delaware Isn’t Entitled To Unclaimed Money Orders” Law.com
  • 25 May 2021 “Del. Suffers Early Loss In High Court Unclaimed Property Row” Law 360
  • 3 January 2021 “State & Local Tax Cases to Watch in 2021” Law 360 
  • 27 October 2020 “Decades-Old Biz Tax Shield Unconstitutional, Official Says” Law 360 
  • 23 September 2020 “3 Cases State Tax Pros Should Watch This Supreme Court Term” Law 360 
  • 10 July 2020 “5 State & Local Tax Cases To Watch In The 2nd Half of 2020” Law 360
  • 25 February 2020 “Supreme Court Reject Arizona’s Suit Over California LLC Tax” Tax Notes
  • 1 January 2020 “State & Local Tax Cases To Watch In 2020” Law 360 
  • 10 December 2019 "SG Urges Justices To Pass On Ariz.’s Tax Suit Against Calif." Law 360
  • 8 October 2019 "Supreme Court Rejects New York Credit Denial Case" Tax Notes 
  • 27 August 2019 “New York Urges supreme Court to Reject Resident Credit Case” Tax Notes
  • 19 July 2019 “Delaware Pretties Up Its Piggy Behavior” Palisades Hudson Financial Group LLC 
  • 24 June 2019 “SCOTUS rules states need a stronger connection to tax a trust” Accounting Today
  • 24 June 2019 “Supreme Court Finds North Carolina Can’t Tax Trust Income” Tax Notes
  • 17 April 2019 “North Carolina's Position on Trust Questioned” Tax Notes
  • 6 February 2019 “Minnesota Asks U.S. Supreme Court to Combine Trust Tax Cases” Tax Notes
  • 28 January 2019 “Post-Wayfair Due Process Nexus Questions Reach Supreme Court” Tax Notes
  • 15 January 2019 “Justices To Hear State Tax Nexus Case On Beneficiary, Trust” Law360
  • 15 January 2019 “Supreme Court agrees to hear major estate case” Accounting Today
  • 14 January 2019 “Supreme Court Agrees to Hear Trust Taxation Case” Tax Notes
  • 15 October 2018 “Postmark, Mailbox Rules Acceptable for Tax Protest Purposes, New Jersey Court Holds” Tax Notes
  • 22 June 2018 "U.S. Supreme Court Overturns Quill, Freeing States to Tax Online Sales" Tax Notes 
  • 6 April 2018 "New Jersey Tax Court Dismisses Shareholder Appeal, Could Reopen Case" Tax Notes
  • 9 February 2018 "New Jersey Qui Tam Award Taxable, Ineligible for Attorney Fees Deduction" Tax Notes
  • 26 December 2017 "Pennsylvania Court Ruling Could Save Company Tax Avoidance Penalties" Tax Notes
  • 4 December 2017 "Corporation's Foreign-Source Income Not Subject to State Tax, New Jersey Tax Court Says" Tax Notes 
  • 31 August 2017 "Va. Top Court Reverses Tax Decision Against Kohl's" Law360
  • 8 August 2017 "Online Research Services Taxable in Pennsylvania, More Next?" Bloomberg BNA
  • 5 October 2016 "Unclaimed Property Rules at Stake in High Court Fight" Law360
  • 11 July 2016 "MoneyGram Asks Supreme Court to Hear Unclaimed Property Case" Bloomberg BNA
  • 10 June 2016 "23 States Ask U.S. Supreme Court to Hear Dispute with Delaware Over MoneyGram Checks" Bloomberg BNA
  • 15 February 2016 "Virginia Says Addback Exception Applies Only to Royalties Taxed in Other States" Tax Analysts