Introduction

Tom concentrates in tax disputes and litigation, including state and local tax matters (income, sales and property tax) and federal tax matters. Prior to joining the firm, he was chief litigator for the Minnesota Department of Revenue, representing the state in complex corporate tax cases involving unitary taxation and other constitutional issues.

Tom frequently advises clients who are contemplating a change of residence and represents clients in tax residency audits and appeals. 

Tom is also an accomplished administrative law litigator with experience in securities, banking, and insurance.

Education

• University of Minnesota Law School, J.D., 1972, cum laude
• University of Michigan, B.A., Economics, 1969

Bar Admissions

• Minnesota
• U.S. Supreme Court
• U.S. Court of Appeals, Eighth Circuit
• U.S. District Court for the District of Minnesota
• U.S. Tax Court

Practice Areas

• Litigation
• Alternative Dispute Resolution
• Property Tax Appeals
• Tax Disputes & Litigation
• Tax Planning & Business Organization

Representative Experience

• Northern X-Ray Co. v. Commissioner of Revenue, 2009 WL 4755165 (Minn. Tax. Ct. Dec. 8, 2009) (holding that credits received by a company from a manufacturer in exchange for honoring pricing agreements with its customers, which entitled the customers to discounts off the retail price, are not part of the gross receipts from the end user retail sale with its customers, and as such are not subject to sales and use tax).
• Ticketmaster, LLC v. Commissioner of Revenue, 2008 WL 650294 (Minn. Tax. Ct. Mar. 6, 2008) Docket No. 7866R (Minn. Tax Ct. Mar. 2008) (Minneapolis Entertainment Tax … Ticketmaster convenience charges and processing fees are not subject to the admissions tax of the Minneapolis Entertainment Tax).
• Sprint Spectrum LP, et al. vs. Commissioner of Revenue, 676 N.W.2d 656 (Minn. 2004) (Minn. Sales/Use Tax . . . telecommunications equipment, which produces telecommunication signals that have physical properties, is exempt from sales tax as capital equipment because it is used to manufacture tangible personal property).
• Represented Amoco in Amoco Corporation and Affiliates vs. Commissioner of Revenue, 658 N.W.2d 859 (Minn. 2003) (Minn. Corporate Income Tax … exploration and production operations of integrated oil company held not unitary with refining and marketing operations, under statutory definition of unitary business).
• Bailey Nurseries v. Commissioner of Revenue, 2002 WL 1077273 (Minn. Tax), Docket No. 7255-R (May 16, 2002) (Minn. Sales/Use Tax . . . machinery and equipment for preparing soil, cultivating, harvesting and irrigating purposes, purchased by the taxpayer for use in its wholesale shrub nursery business were entitled to “farm machinery” tax rate).
• St. Paul Abrasives, Inc., et al. vs. Commissioner of Revenue, 1998 WL 726457 (Minn. Tax), Docket Nos. 6814-6817 (October 12, 1998) (Minn. Sales Tax . . . taxpayers, who ran an abrasives supply business, not liable for sales/use tax on purchase of incentive items they provided to customers in a trading stamp-like redemption program, since the purchases were for resale in other states where customers redeemed their incentive points).
• Dahlberg Hearing Systems, Inc. v. Commissioner of Revenue, 546 N.W.2d 739 (Minn. 1996) (Minn. Use Tax . . . computers destined for business use in other states not subject to Minnesota use tax simply because software was loaded at company’s Minnesota headquarters).
• Cooperative Power Association v. Hennepin County, Minn. Tax Court, Docket Nos. 20070, 22041 and 24007 (March 20, 1996) (Minn. Property Tax . . . property tax valuation on headquarters of electric power cooperative reduced approx. 32%).
• Green Giant v. Commissioner of Revenue, 534 N.W.2d 710 (Minn. 1995) . . . (Minn. Corporate Income Tax … income assigned to corporation jointly owned by Green Giant and Alaskan Native Corporation should be excluded from the tax computation).
• Copy Duplicating Products Inc. v. Commissioner of Revenue, Minn. Tax Court, Docket No. 6378 (July 10, 1995) (Minn. Sales Tax . . . copiers purchased by copier leasing company free of sales tax as sales for resale continued to be sold for resale when they were converted to coin-operated use because the “license to use” sold by the company to its coin-operation customers was also a resale).

Selected Publications & Presentations

• “Minnesota Income Tax Residency: Basics, Developments and Perils,” Minnesota Society of Certified Public Accountants, MNCPA Tax Conference, November 16, 2009
• “Telecommunications Equipment is Capital Equipment Exempt from Sales Tax - The Minnesota Sprint Spectrum Case,” co-authored with Frances H. Holmes of Larson Allen Weishair & Co., MSBA Tax Section Newsletter, Spring 2004
• “The Minnesota Amoco Decision,” MSBA Tax Section Newsletter, March 2004
• Beck, Bakken and Muck, Minnesota Administrative Procedure

Professional Activities

• Past Chairperson, Minnesota State Bar Association, Tax Section
• Council Member, Minnesota State Bar Association, Tax Section Council
• Minnesota State Bar Association, Administrative Law Section

Honors & Distinctions

• Minnesota State Bar Association Tax Section Distinguished Service Award
• Minnesota Law Review, Primary Editor, 1971-72
• Minnesota Law Review, staff member, 1970-71
• Listed a Minnesota Super Lawyer by Minnesota Super Lawyers magazine (formerly Minnesota Law & Politics)
• Listed in Woodward White’s The Best Lawyers in America