Daniel W. Matthews




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

[email protected]

Professor Daniel Matthews has expertise in taxation, tax policy, corporate law, and estate planning.

Professor Matthews joined the WMU-Cooley faculty in 2003 from the Oakland County, Michigan, 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, he 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. He graduated at the top of his law school class and was awarded a Juris Doctor degree, summa cum laude. After graduation, Professor Matthews earned an LL.M. degree in Taxation from New York University.

Professor Matthews' articles have been published in The Tax LawyerWhittier 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.


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.


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