LL.M. Program: Master of Laws in Taxation Faculty

Thomas M. Cooley Law School - Practical Legal Scholarship Since 1972

Cooley Law School Academics

Graduate Taxation Program Faculty

Joni Larson
Associate Professor

J.D., University of Montana School of Law 1989
LL.M., University of Florida College of Law 1990

Before joining the Cooley faculty in 2002, Professor Larson was Executive Assistant to Division Counsel, in the Office of Chief Counsel for the Internal Revenue Service. Her focus areas included the review of regulation projects, responding to Congressional inquiries, and coordinating substantive issues with field attorneys.

Prior to that post, she was an attorney with the Passthroughs and Special Industry Branch of the Field Service Division, where she assisted District Counsel attorneys in preparing issues for litigation, drafted Chief Counsel Advice memoranda, reviewed briefs and motions, and prepared settlement letters.

Professor Larson also served as an associate attorney with the Anderson Hunter Law Firm, as a tax litigation attorney for the I.R.S., and as an attorney-advisor to Judge Irene F. Scott in U.S. Tax Court.

She served as an adjunct professor at Georgetown University , Catholic University of America, Golden Gate University , and St. Mary's University School of Law.

Dan Sheaffer
Assistant Professor

Professor Sheaffer served as corporate tax counsel for Alticor Corp., in Ada , Mich. , before joining the Cooley faculty. At Alticor, Professor Sheaffer had the lead role in tax planning and tax advice for Alticor's Asian affiliates. Before joining Alticor, he was a senior adviser for Ernst & Young LLP, in Grand Rapids , Mich. , working on international tax issues for a broad range of clients. He also served as the only tax associate in a 50-person firm, Wishart Norris Henninger & Pittman, in Burlington , N.C.

At Cooley, Professor Sheaffer teaches Sales and Taxation.

Gina M. Torielli
Associate Professor
Director of Graduate Taxation Program

B.A., with high honors, Michigan State University 1978
J.D., cum laude, Harvard Law School 1991

After graduating from Harvard Law School , Professor Torielli practiced law at Dykema Gossett PLLC specializing in state and local taxation, tax-exempt organizations, and tax-exempt bonds. In 1996 she joined Howard & Howard Attorneys, P.C. and concentrated her practice in tax-exempt financing, tax-exempt organizations and state taxation. She was elected by the shareholders to serve as president and chief executive officer of that firm and was the first woman managing partner of a major Michigan law firm. She held that position for five years until 2003.

In November 2003 Professor Torielli joined Cooley as the Director of the Master of Laws in Taxation program at Cooley's Rochester/Oakland University campus. She teaches Tax Practice and Procedure, Tax Exempt Organizations, Wills, and the Taxation of Intellectual Property in the LL.M. and J.D. programs.

Professor Torielli is an active member of the National Association of Bond Lawyers and has been a panelist for that organization and for the State of Michigan 's Directions in Public Finance Conference, as well as for the Michigan Association of Homes and Services to the Aged, speaking on tax issues relating to public finance and tax-exempt bonds. She is currently a member of the tax section of the American Bar Association, the Oakland County Bar Association, and the State Bar of Michigan, and served on the State Bar of Michigan's Open Justice Commission . Professor Torielli has also served on the Tax-Exempt Financing Committee of the Tax Section of the American Bar Association since 1994.

Adjunct Faculty

Thomas H. Bergh
Adjunct Professor

Professor Bergh's area of practice is in tax, estate and family business planning, employee benefit plan, professional practices, and corporate and commercial law. He earned his B.S. from the University of Michigan and his J.D. and LL.M. from Wayne State University School of Law.

Professor Bergh is a principal at Raymond & Prokop, P.C. where he heads the firm's Benefits, Estate Planning, Succession Planning and Trust Administration practice group. He has been a speaker and presenter to many groups.

Eric Carver
Adjunct Professor

Professor Carver is a partner in Dykema Gossett's Detroit office. His practice focuses on taxation; estate planning; corporate planning; family wealth transfers; generation skipping tax; executive compensation; real estate acquisitions, development and sales; business formation; partnership planning and taxation; tax controversies; mergers, acquisitions and divestitures; limited liability company planning; charitable giving; charitable trusts; and, private foundations.

Prior to Dykema Gossett, Professor Carver was a tax consultant for Ernst & Young's Entrepreneur Group, and served in multiple administrative and legislative capacities for United States Senator Carl Levin.

He earned a B.S. degree from Wayne State University , M.B.A. and J.D. from the University of Detroit , and his LL.M. from Wayne State University Law School . Professor Carver is admitted to practice in Florida , Illinois , and Michigan .

George W. Gregory
Adjunct Professor

George W. Gregory practices law with George W. Gregory, PLLC, in Birmingham , Michigan . George was previously a shareholder in a larger law firm. Prior to that, he was a Professor with Wayne State University School of Business Administration where he taught tax courses at the undergraduate and graduate level. He was a Revenue Agent with the Internal Revenue Service from 1973 to 1980.

George is active in the Taxation Section and the Probate and Estate Planning Section of the State Bar of Michigan. He presently serves on Council of the Probate and Estate Planning Section and is Chairperson of the transfer tax committee. He was Chairperson of the Taxation Section, and Chairperson of its Estates and Trusts Committee, chaired the Taxation Section's After Hours Tax Series in, chaired the Tax Section's 1994 Summer Tax Conference and chaired the Tax Section's Directory. George served as the liaison between the Taxation Section and the Probate and Estate Planning Section of the State Bar.

He has presented materials for various professional groups including the Michigan Institute of Continuing Legal Education and the Michigan Association of Certified Public Accountants. George was one of the draftsmen of the Michigan Estate Tax Act which repealed the old Michigan Inheritance Tax. He has written about tax related topics in various publications including the Michigan Bar Journal, Michigan CPA, Michigan Probate and Estate Planning Journal, Michigan Tax Lawyer, Oakland County Bar Association Latches and Journal of the Institute of Certified Financial Planners .

June Summers Haas
Adjunct Professor

Professor Haas's area of practice is in tax, estate planning and probate law. She earned her B.S. with distinction from George Mason University in 1983 and her J.D. from the University of Virginia in 1986 where she served as Executive Editor for the Virginia Tax Review .

Currently, Professor Haas is a partner at Honigman Miller Schwartz and Cohn LLP. Prior to joining Honigman, she was the Commissioner of Revenue for the State of Michigan , practiced at Heller, Ehrman, White & McAuliffe and Brobeck Phleger & Harrison, and was Director of Multistate Tax Commission Nexus Program. She has taught many classes and seminars and has served as an adjunct professor at Thomas M. Cooley Law School .

Professor Haas is admitted to the Michigan and California state bar associations, the U.S. Supreme Court and the U.S. Tax Court.

Michael K. Hauser
Adjunct Professor

Professor Hauser serves as a transactional attorney at Maddin, Hauser, Wartell, Roth & Heller, P.C. His area of practice includes partnership and corporate tax, federal taxation of real estate transactions, gift and estate tax, and general business matters.

He graduated with a B.A. magna cum laude from Dartmouth College , and his Juris Doctor summa cum laude from Wayne State University Law School . Professor Hauser is a member of the State Bar of Michigan and the Oakland County Bar Association.

Daniel M. Houlf
Adjunct Professor

Professor Houlf is an attorney at Ford Motor Company. His area of practice includes state and local tax.

He graduated with a B.S. from Western Illinois University , and his Juris Doctor magna cum laude from Northern Illinois University College of Law. Professor Houlf is a member of the bar in Michigan and Illinois . He is also a certified public accountant.

Kevin J. Liss
Adjunct Professor

Professor Liss is general tax counsel at DTE Energy. His area of practice includes tax planning for domestic and foreign non-regulated businesses including gas and power trading, financial products, acquisitions and dispositions, and corporate strategies for managing taxable income to fully utilize section 29 tax credits. He joins Cooley as an adjunct professor teaching International Taxation-Outbound.

He graduated with a B.A. in economics from Columbia College , his Juris Doctor from Columbia Law School , and his LL.M. in Taxation from New York University Law School . Prior to DTE Energy, Professor Liss with Enron Corporation, Unocal Corporation, Baker & McKenzie, Debevoise & Plimpton, and Cleary Gottlieb Steen & Hamilton.

Steve Milgrom
Adjunct Professor

Professor Milgrom joins Cooley as an adjunct professor teaching Tax Accounting. He also is an adjunct professor teaching partnership tax and tax accounting at Wayne State University 's School of Business .

He graduated with a B.A. from Michigan State University , his Juris Doctor magna cum laude from Detroit College of Law, and his LL.M. in Taxation from New York University School of Law. Professor Milgrom is a member of the State Bar of Michigan and is a certified public accountant.

Joseph Pia
Adjunct Professor

Professor Pia is a shareholder at Hyman Lippitt, P.C. He is the head of the firm's Tax and Estate Planning Department. Professor Pia's area of practice is in tax structuring, probate and estate planning, and tax matters. He joins Cooley as an adjunct professor teaching Advanced Estate and Gift Tax Planning Techniques. Professor Pia also teaches International Tax, Partnership Tax, and Estate and Gift Tax as an adjunct professor at the University of Detroit Mercy School of Law.

He graduated with a B.S. from the University of Detroit , and his Juris Doctor from the University of Detroit Mercy School of Law, and his LL.M. in Taxation from New York University School of Law. Professor Pia is a member of the State Bar of Michigan, the American Bar Association, and the Oakland County Bar Association.

George H. Runstadler, III
Adjunct Professor

Professor Runstadler is a shareholder of Berry Moorman, P.C. His area of practice is in estate planning, business and corporate planning, corporate, tax, probate, real estate, and commercial litigation. He joins Cooley as an adjunct professor teaching Taxation of Trusts and Fiduciaries. He has also taught at Detroit College of Law and Walsh College.

He graduated with a B.B.A. and M.B.A. from Wayne State University , his Juris Doctor from University of Detroit , and his LL.M. in Taxation from Wayne State University Law School . Professor Runstadler is a member of the State Bar of Michigan. Also, he is admitted to practice in Florida and before the United States Tax Court.

Lauren M. Underwood
Adjunct Professor

Professor Underwood is a principal in Underwood & Marsh PC. Professor Underwood earned her B.A. with high distinction from Wayne State University and her J.D. summa cum laude from the Detroit College of Law.

Professor Underwood is admitted to practice law in Michigan . She has been a speaker and presenter to many groups about estate planning.

This Page was last updated on: 06/21/2006