Daniel W. Matthews

Professor Matthews joined the Cooley faculty in 2003 from the Oakland County, Mich., law firm of Cox, Hodgman & Giarmarco, P.C., where he specialized in taxation, corporate law, and estate planning. Prior to his affiliation with Cox, Hodgman & Giarmarco, Professor Matthews worked as an associate at a prominent Detroit law firm and as a tax consultant with Deloitte & Touche. Professor Matthews also served as a judicial clerk to the Hon. Richard F. Suhrheinrich, U.S. Court of Appeals, Sixth Circuit.

While a law student, Professor Matthews served on the editorial board of law review and published three law review articles. Professor Matthews graduated at the top of his law school class and was awarded a Juris Doctor, summa cum laude. Upon graduation, Professor Matthews earned an LL.M degree in Taxation from New York University.

Professor Matthews's articles have been published in The Tax Lawyer, Whittier Law Review, University of Miami Law Review, Detroit College of Law Review, Michigan Tax Lawyer, Laches, and Mertens, Law of Federal Income Taxation.

Professor Matthews teaches Taxation, Business Organizations and Wills, Estates and Trusts in the J.D. program.



Daniel W. Matthews, Tax Loss Harvesting: Can Robo-Advisers Navigate Wash Sale Rule?, 153 TaxNotes 1345 (No. 11, December 12, 2016).

Daniel W. Matthews, Trusts and Estates, 55 Wayne L. Rev. 645 (Spring 2009).

Daniel W. Matthews & Lorraine New, An Academic and a Former IRS Agent Discuss the IRS Perspective on Family Limited Partnerships, 34 Mich. Tax Law. 15 (No. 1, Winter 2008).

Daniel W. Matthews & Emily S. Horvath, Trusts and Estates, 54 Wayne L. Rev. 467 (Spring 2008).

Daniel W. Matthews & Karen L. Chadwick, Trusts and Estates, 53 Wayne L. Rev. 627 (2007).

Daniel W. Matthews, A Fight to the Death: Slaying the Estate Tax Repeal Hydra, 28 Whittier L. Rev. 663 (2006).

Daniel W. Matthews, Family Limited Partnerships, Marketable Securities, and Business Purpose: Where Have All the Good Times Gone? 32 Mich. Tax Law. 23 (No. 1, Winter 2006).

Daniel W. Matthews, By George! Costanza Provides Additional Certainty to SCIN Transactions, 57 Tax Law. 163 (2003).

Daniel W. Matthews, Capping Market Damages at Lost Profit: An Unwarranted Limitation on a Middleman's Expectancy Interest, 1997 Det. C.L. Mich. St. U. L. Rev. 993 (1997).

Daniel W. Matthews, Should the Doctrine of Lost Volume Seller Be Retained? A Response to Professor Breen, 51 U. Miami L. Rev. 1195 (1997).

Daniel W. Matthews, Gregory v. Cincinnati Incorporated: Searching for a Continuing Duty to Recall or Retrofit Products under Michigan Law, 1996 Det. C.L. Mich. St. U. L. Rev. 721 (1996).

Books and Chapters in Books

Matthews, Daniel W., Taxation of Intellectual Property, Lake Mary, FL: Vandeplas Pub., 2011.

Matthews, Daniel W., "Litigation." In The Law of Federal Income Taxation, by Jacob Mertens, Jr., 24A-1—24A-98. St. Paul, MN: Thomson Reuters/West, 2008.

Matthews, Daniel W., "Personal Exemptions and Personal Credits." In The Law of Federal Income Taxation, by Jacob Mertens, Jr., 32-1—32-189. St. Paul, MN: Thomson Reuters/West, 2008.

Book Reviews and Other Short Works

Daniel W. Matthews, "Joe The Plumber" Redux and a Discussion of the Obama Tax Plan, 2009 Developments & Highlights (Tax Spotlight in Law of Federal Income Taxation) 15 (Feb).

Daniel W. Matthews & Mark L. Cooke, The Subprime Mortgage Crisis and Tax Law: Uncle Sam Cuts Distressed Homeowners a Break, 507 Laches (publication of the Oakland County Bar Association) 13 (Apr. 2008).

Daniel W. Matthews, To Reform the Tax Code or Not to Reform It? That is the Question for Congress to Answer, 483 Laches (publication of the Oakland County Bar Association) 9 (Apr. 2006).


Real-World Experience

Specialties: Taxation, Corporate Law, Estate Planning

Courses: Taxation, Business Organizations and Wills, Estates and Trusts

Faculty links

Cooley @ Social

WMU Cooley Facebook WMU Cooley Twitter WMU Cooley YouTube WMU Cooley Instagram WMU Cooley LinkedIn WMU Cooley Wordpress Blog Google+ WMU Cooley  wmucooley_lawschoolinsider_blog_rss_feed WMU Cooley Mobile

An independent, private, non-profit educational institution affiliated with Western Michigan University. The Law School, as an independent institution, is solely responsible for its academic program. Accredited by the American Bar Association and the Higher Learning Commission. The Law School has campuses across Michigan in Lansing, Auburn Hills, Grand Rapids and in Tampa Bay, Florida.

Admissions | Non-Discrimination Policy | Public Information | Mobile

© Western Michigan University Cooley Law School 2015

Western Michigan University Cooley Law School
In corde hominem est anima legis.

WMU Cooley Law Designated 2016 Military Friendly® School