Marjorie B. Gell

Marjorie B. Gell

Professor

B.A. The University of Michigan
J.D. Wayne State University Law School
LL.M. (Taxation) Wayne State University Law School

gellm@cooley.edu

Marjorie Gell is a tax professor at Thomas M. Cooley Law School's Grand Rapids campus where she teaches federal income tax at the J.D. level, as well as federal tax research in Cooley's LL.M. program.

Professor Gell is the co-editor of the forthcoming Guidebook to Michigan Taxes 2014 (CCH/Wolters Kluwer), Guidebook to Michigan Taxes 2013 (CCH/Wolters Kluwer), and the Guidebook to Michigan Taxes 2012 (CCH/Wolters Kluwer). She was co-author of the Practical Guide to the Michigan Business Tax (CCH/Wolters Kluwer 2009). Professor Gell has written numerous articles in national and state tax journals, including the Pittsburgh Tax Review, State Tax Notes, Michigan Tax Lawyer and the Michigan Bar Journal. Her column "As a Matter of Tax" appeared in RIA State Tax Notes from 2009-2011. From 2005-2007, she was the Editor-in-Chief of the Michigan Tax Lawyer.

Recently elected Vice Chairperson of the Taxation Section of the State Bar of Michigan, Professor Gell has served on Tax Council, the governing board of the Taxation Section of the State Bar of Michigan, since 2005. In this capacity, she has served as Taxation Section Treasurer, Taxation Section Secretary, Legislation Monitor & Public Policy Liaison, member of the Publications Committee, and Chair of the Taxation Section Annual Conference. She currently serves on the Taxation Section's Amicus Committee and has authored and co-authored several briefs for submission to the Michigan Supreme Court on behalf of the Taxation Section. Professor Gell served for several years as a member of and advisor to the State Bar of Michigan Standing Committee on Libraries, Legal Research, and Legal Publications. Professor Gell is currently serving a two-year term on the Michigan Department of Treasury’s Business Tax Advisory Group.

Professor Gell is the founder and a member of the Michigan Women's Tax Association, an organization of women accountants, attorneys, tax professors, students and members of Michigan industry. She is also a member of the Grand Rapids Chamber of Commerce Tax and Regulatory Policy Committee, and has served on both the Board of Trustees as well as the Advisory Board of the Arts Council of Greater Grand Rapids. Professor Gell was recently elected to the Board of Directors of the Grandville Avenue Arts and Humanities in Grand Rapids.

Bibliography

Articles

Marjorie B. Gell, How Should Business Income from Unitary Flow-Through Businesses be Apportioned under the Michigan Individual Income Tax Act?, 38 Michigan Tax Lawyer 5 (No. 3 Winter 2013).  

Marjorie B. Gell, 3.8 Million and Counting: The Complexity and Wordiness of Tax Law, 91(7) Mich. B.J. 50 (2012).

Marjorie B. Gell, Party Time in the World of Michigan Tax, 61 State Tax Notes 391 (2011).

Marjorie B. Gell, You've Got a Friend: The Taxation Section's Role as Amicus Curiae, 37 Mich. Tax Lawyer 14 (No. 2 Summer 2011).

Marjorie B. Gell and Wayne D. Roberts, Rebirth of the Michigan Corporate Income Tax, 60 State Tax Notes 833 (2011).

Marjorie B. Gell, Michigan Business Taxes on the Rocks, 59 State Tax Notes 803 (March 14, 2011).

Marjorie B. Gell, Sunshine on Our Shoulders and the Need for Tax Transparency, 57 State Tax Notes 447 (August 16, 2010).

Marjorie B. Gell, Turning Back the Hands of Time: Retroactive Application of Tax Laws, 56 State Tax Notes 535 (May 17, 2010).

Marjorie B. Gell, Michigan Lawmakers Pass KMart Fix, 55 State Tax Notes 992 (Mar. 29, 2010)

Marjorie B. Gell, Attention Kmart Shoppers: Michigan Announces an SBT Blue Light Special, 55 State Tax Notes 869 (Mar. 22, 2010).

Marjorie B. Gell, The Need for State Tax Tribunal Reform, 55 State Tax Notes 581 (Feb. 22, 2010).

Marjorie B. Gell, Warhol Meets Tax: Electronic Tax Law Sites to Beautify Your Life, 88 Mich. B.J. 50 (2009).

Marjorie B. Gell, Film Production Tax Credits: Why We Like Them So Much, 54 State Tax Notes 129 (Oct. 12, 2009).

Marjorie B. Gell, Broken Silence: Congressional Inaction, Judicial Reaction, and the Need for a Federally Mandated Physical Presence Standard for State Business Activity Taxes, 6 Pitt. Tax Rev. 99 (2009).

Marjorie B. Gell, Back to the Future: The Hope for Enactment of BATSA Legislation, 53 State Tax Notes 175 (July 20, 2009).

Marjorie B. Gell, The Michigan Business Tax: Truism, Shakespeare, and Psychology, 47 State Tax Notes 879 (March 14, 2008).

Marjorie B. Gell, "Top Ten" List of Online Tax Law Resources, 86 Mich. B.J. 66 (2007).

Marjorie B. Gell, Thomas J. Kenny, and Paul Shagen, Negotiation of Tax Compacts for Developing Standards of State Taxation in Indian Country, 35 State Tax Notes 471 (No. 7 2005).

Marjorie B. Gell & co-author, E-Commerce and the VAT: Leveling the European Playing Field for Suppliers of Digital Good and Services, 28 Mich. Tax Law. 26 (No. 2 Spring/Summer 2002).

Marjorie B. Gell & Michael Domanski, Foreign Companies Doing Business in the US: Entity Classification and Related Tax Issues, 14 Mich. I'ntl Law. 8 (No. 2 2002).

Marjorie B. Gell, Jeffrey S. Freeman & co-author, New Tax Opportunities Arising Under the FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (foreign sales corporations), 27 Mich. Tax Law. 19 (2001).

Marjorie Bilyeu Gell and Jennifer Troyer, State and Local Tax Updates, 26 Mich. Tax Law. 23 (No. 1 Winter 2000).

Marjorie Bilyeu Gell and Jennifer Troyer, State and Local Tax Updates, 26 Mich. Tax Law. 30 (No. 2 Spring 2000).

Marjorie B. Gell, & David S. Turzewski, A Short Primer on Michigan's New Investment Tax Credit, 26 Mich. Tax Law. 17 (No. 3 Summer 2000).

Marjorie Bilyeu Gell and Jennifer Troyer, State and Local Tax Updates, 26 Mich. Tax Law. 25 (No. 3 Summer 2000).

Marjorie Bilyeu Gell and Jennifer Troyer, State and Local Tax Updates, 26 Mich. Tax Law. 35 (No. 4 Fall 2000).

Marjorie B. Gell and David S. Turzewski, The Phaseout of SBT:What will it Mean for Taxpayers?, 17 State Tax Notes (June 30, 1999).

Marjorie Bilyeu Gell, State and Local Tax Updates, 25 Mich. Tax Law. 16 (No. 3 Summer 1999).

Marjorie B. Gell and David S. Turzewski, The Demise of Michigan's Single Business Tax: What the Recent Passage of Historic Legislation Will Mean to Michigan Taxpayers, 6/28/1999 St. & Loc. Taxes Weekly 15.

Marjorie Bilyeu Gell, State and Local Tax Updates, 25 Mich. Tax Law. 23 (No. 2 Spring 1999).

Marjorie B. Gell and David S. Turzewski, Mixed-Use Property: Does the Michigan Department of Treasury Have the Authority to Apportion Sales and Use Tax Exemptions?, 25 Mich. Tax Law. 28 (No. 1 Winter 1999).

Marjorie Bilyeu Gell and Jennifer Troyer, State and Local Tax Updates, 25 Mich. Tax Law. 20 (No. 4 Fall 1999).

Marjorie Bilyeu Gell and Jennifer Troyer, State and Local Tax Updates, 25 Mich. Tax Law. 24 (No. 1 Winter 1999).

Marjorie Bilyeu Gell, State and Local Tax Updates, 24 Mich. Tax Law. 23 (No. 4 Fall 1998).

Marjorie Bilyeu Gell and Marcos Mitchail, State and Local Tax Updates, 24 Mich. Tax Law. 28 (No. 3 Summer 1998).

Marjorie Bilyeu Gell, State and Local Tax Updates, 24 Mich. Tax Law. 21 (No. 2 Spring 1998).

Marjorie Bilyeu and Mitchell E. Bean, Internet Taxation in Michigan, 2/2/1998 St. & Loc. Taxes Weekly Art. 3.

Marjorie Bilyeu and Mitchell E. Bean, Toward Deregulation of Michigan's Electric Utility Industry, 14 State Tax Notes 997 (Mar. 30, 1998)

Marjorie Bilyeu and Mitchell E. Bean, Mail Order Sales: Can Michigan Solve its Use Tax Dilemma?, 24 Mich. Tax. Law. 19 (No. 1  Winter 1998). 

Marjorie Bilyeu and Mitchell Bean, Michigan's Short Statute of Limitations Applying to Tax Laws: A Constitutional Controversy, 10/6/1997 St. & Loc. Taxes Weekly Art 7.

Marjorie Bilyeu and Mitchell Bean, Recent Legislative Changes to Michigan's Limited Liability Company Act, 23 Mich. Tax Law. 29 (No. 3 1997).

Marjorie Bilyeu, Personal Property Tax Reform in Michigan, 13 State Tax Notes 255 (1997). 

Books and Chapters in Books

Gell, Marjorie B. and Roberts, Wayne D., Contributing Editors, GUIDEBOOK TO MICHIGAN TAXES 2013; Chicago, IL: CCH (2013).

Gell, Marjorie B. and Roberts, Wayne D., Contributing Editors, GUIDEBOOK TO MICHIGAN TAXES 2012 Chicago, IL: CCH (2012).

Gell, Marjorie B. and Roberts, Wayne D., PRACTICAL GUIDE TO THE MICHIGAN BUSINESS TAX. Chicago, IL: CCH (2010).

 

Real-World Experience

Specialty: Tax

Courses: Federal Income Tax (J.D.), Federal Tax Research (LL.M.)


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