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, refund review, and administrative appeals, and proceeding through litigation. Mike’s multistate practice spans the country, with a concentration on issues that impact financial institutions and retailers.
In addition to advising clients in the traditional state and local tax space, Mike has extensive experience defending businesses against putative class actions alleging overcollection of state taxes, particularly in California, Missouri, Nevada, and Pennsylvania.
Mike’s state tax knowledge is frequently featured in publications, including State Tax Notes, Law360, Bloomberg Law, and Accounting Today. He has published influential articles on topics such as due process limits on statutory residency, due process restrictions on state taxes on stock options exercised by non-residents, the potential amendment of statutory interpleader to allow federal district courts to resolve certain interstate disputes, Eighth Amendment limitations on state tax penalties, and the constitutionality of state tax haven statutes.
Credentials
Education
Education
- Temple University Beasley School of Law, 2013, J.D., magna cum laude; Order of the Coif; 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, Research Editor, Temple Law Review
- University of Pennsylvania, 2008, B.A., cum laude
Professional admissions & qualifications
Professional admissions & qualifications
- Pennsylvania
Professional affiliations
Professional affiliations
- Philadelphia Bar Association, Tax Section
Practices
Media mentions
Government Contributions to Capital May Still Qualify for Exclusion From State Income Tax
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California Lawyers Association
What’s Law Got to Do With It: Equity and State Taxes
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Tax Notes State
Key Takeaways From 2024 In Unclaimed Property Law
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Law360
Supreme Court Eyes Major Cases on Climate Change, Voting Rights Act
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Law.com
SCOTUS asks for input on cert decision in SALT case
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Accounting Today
Pa. Business Income Rule Sparks Worries Of Tax Overreach
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Law360
Yes, Nevada, There Is a Supremacy Clause
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Tax Notes State
Top 5 State & Local Tax Cases Of 2022: Midyear Report
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Law360
Wash. Bank Tax Violates Interstate Commerce Law, Justices Told
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Law360
States’ MoneyGram Feud Could Clarify Unclaimed Property Law
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Law360
Big banks face surtax in Washington state after court upholds 2019 law
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American Banker
Washington Supreme Court Upholds 2019 Bank Surtax
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Tax Notes
Wash High Court Find Bank Tax Unconstitutional
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Law360
Supreme Court Expert’s Decision on MoneyGram Unclaimed Checks: The Ops Effect
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FinOps Report
SCOTUS Special Master Says Delaware Isn’t Entitled To Unclaimed Money Orders
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Law.com
Del. Suffers Early Loss In High Court Unclaimed Property Row
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Law360
State & Local Tax Cases to Watch in 2021
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Law360
Decades-Old Biz Tax Shield Unconstitutional, Official Says
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Law360
3 Cases State Tax Pros Should Watch This Supreme Court Term
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Law360
5 State & Local Tax Cases To Watch In The 2nd Half of 2020
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Law360
Supreme Court Reject Arizona’s Suit Over California LLC Tax
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Tax Notes
State & Local Tax Cases To Watch In 2020
|
Law360
SG Urges Justices To Pass On Ariz.’s Tax Suit Against Calif.
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Law360
Supreme Court Rejects New York Credit Denial Case
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Tax Notes
New York Urges supreme Court to Reject Resident Credit Case
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Tax Notes
Delaware Pretties Up Its Piggy Behavior
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Palisades Hudson Financial Group LLC
SCOTUS rules states need a stronger connection to tax a trust
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Accounting Today
Supreme Court Finds North Carolina Can’t Tax Trust Income
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Tax Notes
North Carolina's Position on Trust Questioned
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Tax Notes
Minnesota Asks U.S. Supreme Court to Combine Trust Tax Cases
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Tax Notes
Post-Wayfair Due Process Nexus Questions Reach Supreme Court
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Tax Notes
Justices To Hear State Tax Nexus Case On Beneficiary, Trust
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Law360
Supreme Court agrees to hear major estate case
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Accounting Today
Supreme Court Agrees to Hear Trust Taxation Case
|
Tax Notes
Postmark, Mailbox Rules Acceptable for Tax Protest Purposes, New Jersey Court Holds
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Tax Notes
U.S. Supreme Court Overturns Quill, Freeing States to Tax Online Sales
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Tax Notes
New Jersey Tax Court Dismisses Shareholder Appeal, Could Reopen Case
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Tax Notes
New Jersey Qui Tam Award Taxable, Ineligible for Attorney Fees Deduction
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Tax Notes
Pennsylvania Court Ruling Could Save Company Tax Avoidance Penalties
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Tax Notes
Corporation’s Foreign-Source Income Not Subject to State Tax, New Jersey Tax Court Says
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Tax Notes
Va. Top Court Reverses Tax Decision Against Kohl’s
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Law360
Online Research Services Taxable in Pennsylvania, More Next?
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Bloomberg BNA
Unclaimed Property Rules at Stake in High Court Fight
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Law360
MoneyGram Asks Supreme Court to Hear Unclaimed Property Case
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Bloomberg BNA
23 States Ask U.S. Supreme Court to Hear Dispute with Delaware Over MoneyGram Checks
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Bloomberg BNA
Virginia Says Addback Exception Applies Only to Royalties Taxed in Other States
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Tax Analysts
- Government Contributions to Capital May Still Qualify for Exclusion From State Income Tax (2025)
- What’s Law Got to Do With It: Equity and State Taxes (2025)
- Key Takeaways From 2024 In Unclaimed Property Law (2024)
- Supreme Court Eyes Major Cases on Climate Change, Voting Rights Act (2024)
- SCOTUS asks for input on cert decision in SALT case (2024)
- Pa. Business Income Rule Sparks Worries Of Tax Overreach (2024)
- Yes, Nevada, There Is a Supremacy Clause (2024)
- Top 5 State & Local Tax Cases Of 2022: Midyear Report (2022)
- Wash. Bank Tax Violates Interstate Commerce Law, Justices Told (2022)
- States’ MoneyGram Feud Could Clarify Unclaimed Property Law (2022)
- Big banks face surtax in Washington state after court upholds 2019 law (2021)
- Washington Supreme Court Upholds 2019 Bank Surtax (2021)
- Wash High Court Find Bank Tax Unconstitutional (2021)
- Supreme Court Expert’s Decision on MoneyGram Unclaimed Checks: The Ops Effect (2021)
- SCOTUS Special Master Says Delaware Isn’t Entitled To Unclaimed Money Orders (2021)
- Del. Suffers Early Loss In High Court Unclaimed Property Row (2021)
- State & Local Tax Cases to Watch in 2021 (2021)
- Decades-Old Biz Tax Shield Unconstitutional, Official Says (2020)
- 3 Cases State Tax Pros Should Watch This Supreme Court Term (2020)
- 5 State & Local Tax Cases To Watch In The 2nd Half of 2020 (2020)
- Supreme Court Reject Arizona’s Suit Over California LLC Tax (2020)
- State & Local Tax Cases To Watch In 2020 (2020)
- SG Urges Justices To Pass On Ariz.’s Tax Suit Against Calif. (2019)
- Supreme Court Rejects New York Credit Denial Case (2019)
- New York Urges supreme Court to Reject Resident Credit Case (2019)
- Delaware Pretties Up Its Piggy Behavior (2019)
- SCOTUS rules states need a stronger connection to tax a trust (2019)
- Supreme Court Finds North Carolina Can’t Tax Trust Income (2019)
- North Carolina's Position on Trust Questioned (2019)
- Minnesota Asks U.S. Supreme Court to Combine Trust Tax Cases (2019)
- Post-Wayfair Due Process Nexus Questions Reach Supreme Court (2019)
- Justices To Hear State Tax Nexus Case On Beneficiary, Trust (2019)
- Supreme Court agrees to hear major estate case (2019)
- Supreme Court Agrees to Hear Trust Taxation Case (2019)
- Postmark, Mailbox Rules Acceptable for Tax Protest Purposes, New Jersey Court Holds (2018)
- U.S. Supreme Court Overturns Quill, Freeing States to Tax Online Sales (2018)
- New Jersey Tax Court Dismisses Shareholder Appeal, Could Reopen Case (2018)
- New Jersey Qui Tam Award Taxable, Ineligible for Attorney Fees Deduction (2018)
- Pennsylvania Court Ruling Could Save Company Tax Avoidance Penalties (2017)
- Corporation’s Foreign-Source Income Not Subject to State Tax, New Jersey Tax Court Says (2017)
- Va. Top Court Reverses Tax Decision Against Kohl’s (2017)
- Online Research Services Taxable in Pennsylvania, More Next? (2017)
- Unclaimed Property Rules at Stake in High Court Fight (2016)
- MoneyGram Asks Supreme Court to Hear Unclaimed Property Case (2016)
- 23 States Ask U.S. Supreme Court to Hear Dispute with Delaware Over MoneyGram Checks (2016)
- Virginia Says Addback Exception Applies Only to Royalties Taxed in Other States (2016)
Insights
Insights
Tax Notes State
More Than Dollars and Cents: The Case for Modernizing P.L. 86-272
1 / 2
- More Than Dollars and Cents: The Case for Modernizing P.L. 86-272 (25 August 2025)
- Dine Brands: Michigan Court of Appeals Rules That Post-Audit Demand is a “Distinct Legal Duty” Subject to New Statute of Limitations (25 August 2025)
- Pennsylvania House Passes False Claims Act Bill with Potential Impact on State Taxes and Unclaimed Property (11 July 2025)
Blogs
- Always in Season: Luxury, Fashion, and the Law — Unclaimed property risks are more concerning for luxury brands than a cashmere shortage (15 October 2025)
Events
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- 2026 ABA-IPT Advanced Seminars (Wednesday, March 18, 2026)
- TEI Philadelphia’s Chapter Meeting at Reed Smith (Wednesday, November 19, 2025)
- COST’s 56th Annual Meeting (Tuesday-Friday, September 16-19, 2025)
- ACC of Greater Philadelphia Annual Conference (Tuesday, August 5, 2025)
- IPT 2025 State Income Tax School (Monday-Thursday, July 21-24, 2025)
- 2025 IPT Annual Conference (Sunday-Wednesday, June 22-25, 2025)
- COST’s Spring Meeting and Audit Sessions (Monday-Thursday, April 28-May 1, 2025)
- 2024 IPT Sales Tax Symposium (Sunday-Wednesday, September 22-25, 2024)
- 2024 IPT State Income Tax School (Monday-Thursday, July 22-25, 2024)
- UPPO Annual Conference (Sunday-Wednesday, March 10-13, 2024)
- COST Annual Conference (Wednesday, October 18, 2023)
- The Reed Smith SALT Room (Tuesday, May 2, 2023)
- UPPO Annual Conference (Wednesday, March 15, 2023)