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

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

Cooley Law School Academics

Graduate Tax Program Faculty

Gina M. Torielli
Associate Professor
Academic Director of Graduate Tax 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.

Joni Larson
Associate Professor
Assistant Academic Director of Graduate Tax Program

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.

Professor Larson teaches Partnership Taxation and Tax Research and Argument Techniques in Cooley's Graduate Tax Program, and Taxation and Business Organizations in the J.D. program.

Dan Matthews
Associate Professor

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

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

Professor Matthews's articles have been published in The Tax Lawyer, Whittier 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. He teached Income Taxation and is available to supervise directed studies in corporate or estate taxation.

Dan Sheaffer
Associate Professor

B.A. Western Michigan University 1992
J.D., magna cum laude, Cooley Law School 1996
LL.M. University of Florida 1997

Professor Sheaffer served as corporate tax counsel for Alticor Corp., in Ada, Michigan, 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, Michigan, 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.

Professor Sheaffer teaches Sales and Taxation in the J.D. program. He teaches Corporate Taxation, and the International Tax - Outbound courses in the graduate Tax Program.

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 Varnum Riddering 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.

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 General Motors. 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.

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. She is the 2007-2008 Chairperson of the Probate Section of the State Bar or Michigan.

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