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professional experience
Hoffert &
Associates, P.C., 1999 to Present
Property taxation, Business Planning,
Estate Planning, Business litigation, Probate, Real Estate, State
and Federal Income Taxation, Property Taxation, and Collections.
Major cases include Danse v. City of
Madison Heights, 466 Mich 175; 644 NW2d 721 (2002), regarding
special tools exemption; Branford Towne Houses Coops. v. City of
Taylor, MTT # 90502, appeal pending COA # 265398
regarding taxation of non-profit cooperatives, Detroit Lions,
Inc. v. City of Dearborn, MTT # 293748, appeal pending,
COA# 266260 regarding taxation of special purpose property in
Michigan, Toll v. Northville Twp., ___ Mich App ___ (COA #
259021, Oct. 3. 2006), S. Ct application pending, where the Court of
Appeals held that taxation of infrastructure improvements to the
developer to be unconstitutional.
Colliers
International, 2000 to 2003
Litigated property
taxation matters before the Michigan Tax Tribunal, Michigan Court of
Appeals and the Michigan Supreme Court. Mr. Marmon is in charge of
collections litigation for the office.
Private
Practice, 1992-1999
Litigation, business law, collections,
bankruptcy and family law.
Adjunct
Professor, 1994
School of Business Administration, Wayne
State University, teaching Individual Taxation and Business Law.
Klein, Stoorman
& Blau, 1990-1992
Attorney in general practice firm, with
emphasis on bankruptcy and family law, as well as some experience in
business law.
UAW-GM Legal
Services, 1987-1990
Staff Attorney in areas of real estate,
bankruptcy, landlord-tenant, debt collection defense and Consumers
Right.
Private Practice,
1986-1987
General civil practice, with emphasis on
Employment law.
City of Warren,
Michigan, 1982-1986
City’s Deputy Treasurer.
Admitted to
Practice Law
All Michigan Courts
U.S. District Court, Eastern District of
Michigan
U.S. Tax Court
Education
Wayne State University Law School,
Detroit, Michigan (L.LM Taxation), 1993
Wayne State University Law School,
Detroit, Michigan, (JD), 1981
University of Michigan, School of
Business Administration, Ann Arbor, Michigan, (BBA, 1978)
Also attended Michigan State University,
East Lansing, Michigan 1974 to 1976
Legal
Memberships/Awards/Articles
Oakland County Bar
Association, Detroit Bar Association, American Bar Association.
Co-wrote
Special Tools Exemption Revisited; The Michigan Assessor, 2002.
Deloitte & Touche Award October 1992 for best paper in area of
Taxation.
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