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Daniel W. Matthews

Daniel Matthews

Distinguished Professor Emeritus

B.A. Michigan State University 1993 
J.D., summa cum laude, Michigan State University College of Law 1997
LL.M. (in Taxation) New York University School of Law 1998

[email protected]

"Develop a passion for learning the law and you will continue to grow as a lawyer."

I joined the Cooley faculty in 2003 and served as the Associate Dean of the Tampa Bay Campus from 2019 to 2020. Before joining Cooley, I practiced law with two prominent, Michigan-based law firms and worked as a tax consultant at Deloitte. I also clerked for the Hon. Richard F. Suhrheinrich, U.S. Court of Appeals for the Sixth Circuit.

My areas of expertise include taxation, tax policy, corporate law, and estate planning. At Cooley, I teach Taxation, Business Organizations, Wills, Estates and Trusts, and Preparing for the Multistate Bar Examination.

I am passionate about helping students prepare for the bar exam, having coached numerous bar examinees over the past decade. In addition, I am a Kaplan Bar Review lecturer, and I have assisted Quimbee in developing a preparatory course for the Florida bar exam.

I graduated summa cum laude from Michigan State University College of Law. As a law student, I served on the law review editorial board and published three law review articles. After law school graduation, I earned an LL.M. degree in Taxation from New York University.

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

I am licensed to practice in Florida and Michigan.

Articles (Law Reviews and Law Journals)

  • Daniel W. Matthews, Tax Loss Harvesting: Can Robo-Advisers Navigate Wash Sale Rule?, 153 Tax Notes, Dec. 12, 2016 at 1345. 
  • Daniel W. Matthews, Trusts and Estates, 55 Wayne L. Rev. 645 (2009).
  • Emily S. Horvath & Daniel W. Matthews, Trusts and Estates, 54 Wayne L. Rev. 467 (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, 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

  • Daniel W. Matthews, Taxation of Intellectual Property (Vandeplas 2011).
  • Daniel W. Matthews, "Litigation," in Mertens The Law of Federal Income Taxation, 24A-1—24A-98 (Thomson Reuters/West 2008).
  • Daniel W. Matthews, "Personal Exemptions and Personal Credits," in Mertens The Law of Federal Income Taxation, 32-1—32-189 (Thomson Reuters/West 2008).

Short Works

  • Daniel W. Matthews, "Joe The Plumber" Redux and a Discussion of the Obama Tax Plan, 2009 Developments & Highlights (Mertens Law of Federal Income Taxation:  Developments & Highlights: Tax Spotlight 15-28 (Thomson Reuters/West Feb. 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. Newsl. (State Bar of Michigan, Lansing, Mich.) Winter 2008 at 15.
  • Daniel W. Matthews & Mark L. Cooke, The Subprime Mortgage Crisis and Tax Law: Uncle Sam Cuts Distressed Homeowners a Break, 507 LACHES (Oakland Cty. B. Ass'n), Apr. 2008, at 13.
  • Daniel W. Matthews, Family Limited Partnerships, Marketable Securities, and Business Purpose: Where Have All the Good Times Gone? 32 Mich. Tax Law. Newsl. (State Bar of Michigan, Lansing, Mich.) Winter 2006 at 23.
  • Daniel W. Matthews, To Reform the Tax Code or Not to Reform It? That is the Question for Congress to Answer, 483 LACHES (Oakland Cty. B. Ass'n), Apr. 2006, at 9.