Daniel L. Stanley

Dan Stanley is a seasoned tax appeals attorney with significant experience representing taxpayers in various aspects of state and local taxation, including ad valorem real and personal property taxation before the courts and the Michigan Tax Tribunal.

• Provides state tax law representation to many Fortune 500 companies in Michigan and throughout the country
• Possesses extensive experience handling Michigan Corporate Income Tax (CIT), Michigan Business Tax (MBT), Single Business Tax (SBT), sales tax, use tax, insurance company and retaliatory tax, investment incentives, and tax-savings matters
• Represents taxpayers in property tax appeals of industrial and commercial properties
• Co-author of the Michigan Corporate Income Tax BBNA Portfolio

Practice Areas

Representative Matters

• Sonoco Products Co, et al. v Michigan Department of Treasury, __ Mich __ (2016), petition for certiorari filed November 21, 2016 (application of Multistate Tax Compact three-factor election to MBT)
• AK Steel Holding Corp, et al. v Michigan Department of Treasury, 314 __ Mich App 453; __ NW2d__ (2016) (application of Multistate Tax Compact 3-factor election to SBT)
• SBC Health Midwest, Inc v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 319428 (March 19, 2015, property tax exemption for educational institution)
• Ashley Capital LLC v Michigan Department of Treasury, 314 Mich App 1; __ NW2d __ (2015) (MBT ordering of credits)
• BNP Media II v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 314458 (May 20, 2014, SBT, Sale of TPP v Sale of Services)
• Anheuser-Busch v Michigan Department of Treasury, Court of Claims Docket no. 11-85 (June 6, 2013, MBT, 3-factor Multistate Tax Compact election)
• PFG Enterprises v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 305948 (December 27, 2012, SBT, Sales of TPP v Sales of Services)
• Publications International v Michigan Department of Treasury, Court of Appeals Docket Nos. 302441, 307350 (December 12, 2012, SBT, Nexus, Sales Factor)
• Random House v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 307035 (November 27, 2012, SBT, Capital Acquisition Deduction)
• E.I. du Pont v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 304758 (August 12, 2012, SBT, Non-Unitary Gain)
• Pfizer, Inc. v Department of Treasury, Michigan Court of Appeals Docket No. 301632 (February 14, 2012, SBT, Royalty Income)
• Reynolds Metals Company, LLC v Department of Treasury, Michigan Court of Appeals Docket No. 300001 (March 20, 2012, SBT, Non-Unitary Gain)
• Uniloy Milacron USA, Inc. v Department of Treasury, Michigan Court of Appeals Docket No. 300749 (January 27, 2012, SBT, Situs of Sales)
• Comcast v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 293433 (June 9, 2011, Capital Acquisition Deduction) 
• Vestax Securities Corporation v Michigan Department of Treasury, Michigan Supreme Court Docket No. 142535 (June 1, 2011, SBT, Nexus)
• American Home Products Corp. v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 292344 (September 28, 2010, SBT combined return)
• Newark Morning Ledger Co. v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 283723 (December 8, 2009, SBT royalties)
• Escanaba Paper Company v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 286144 (November 19, 2009, use tax industrial processing)
• Aramark Service, Inc. v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 284267 (August 11, 2009, SBT interest)
• Alliance OBGYN v Michigan Department of Treasury, Michigan Court of Appeals Docket No. 280125 (August 4, 2009, SBT credit)
• Central National-Gottesman, Inc. v Michigan Department of Treasury, Michigan Court of Claims Case No. 06-15-MT (October 5, 2007, SBT unitary)
• Prudential Property & Casualty Ins Co and Prudential Ins Co v Michigan Department of Treasury, Michigan Court of Appeals Docket Nos. 260203 and 260204 (September 19, 2006, retaliatory tax)
• International Home Foods, Inc. v Department of Treasury and Lenox, Inc. v Department of Treasury, 268 Mich App 356; 708 N.W.2d 711 (2005, SBT nexus)
• JW Hobbs Corp v Department of Treasury, 268 Mich App 38; 706 NW2d 460 (2005, SBT nexus)
• Dana Corp v Department of Treasury, 267 Mich App 690; 706 NW2d 204 (2005, SBT capital acquisition deduction)
• Brunswick Bowling & Billiards Corp. v Department of Treasury, 267 Mich App 682; 706 NW2d 30 (2005, use tax)
• Fluor Enterprises, Inc v Department of Treasury, 265 Mich App 711; 697 NW2d 539 (2005, SBT apportionment)
• Wolverine V, L. P., et al. v Michigan Department of Treasury, 265 Mich App 455, 695 NW2d 92 (2005, SBT casual transaction)
• Rayovac Corporation v Department of Treasury, 264 Mich App 441; 691 NW2d 57 (2004, SBT nexus)
• Catalina Marketing Sales Corporation v Michigan Department of Treasury, 470 Mich 13, 678 NW2d 619 (2004, use tax)
• TIG Insurance Co., Inc., v Michigan Department of Treasury, 464 Mich 548, 629 NW2d 402 (2001, retaliatory tax)
• Jefferson Smurfit Corporation v Michigan Department of Treasury, 248 Mich App 271; 639 NW2d 269 (2001, SBT capital acquisition deduction)
• WPGP1, Inc. v. Michigan Department of Treasury, 240 Mich App 414, 612 NW2d 432 (2000, use tax)

Prior Experience

• United States Air Force, Pilot

Education

Admissions

Court Admissions

Awards

The Best Lawyers in America, 2023-2025

• Recognized in practice area of Litigation and Controversy - Tax, 2023-2025
• Recognized in practice area of Tax Law, 2025

Law Bulletin Media

• Leading Lawyers, Tax Law: Business, 2017, 2023-2024

Professional & Community Involvement

State Bar of Michigan

Press Releases

Events

Alerts

Publications