Michael G. Galloway

Mike Galloway practices in the area of state and local taxation, including sales tax, use tax, municipal sales tax, real and personal property tax, corporate and individual income tax (including unitary), unemployment tax and unclaimed property, as well as related administrative and judicial appeals and governmental relations.

He has had successful client representations before numerous state courts and agencies including the City of Phoenix, Municipal Tax Hearing Officer, Arizona Department of Revenue, Internal Revenue Service, U. S. Tax Court, Office of Administrative Hearings, Board of Tax Appeals, State Board of Equalization, Department of Economic Security, and the Arizona Tax Court, Court of Appeals and Supreme Court. Mr. Galloway’s experience includes:

• Representing an automobile manufacturer in four appeals of various Arizona income tax issues before the Arizona Tax Court and Arizona Court of Appeals.

• Advising a national electrical products company about the application of the Arizona and city sales and transfer liability taxes to its purchase of Phoenix commercial property.

• Representing a long distance telephone company before the Arizona Tax Court and addressing whether it was constitutionally permissible to tax intangible assets for property tax valuation of its property in Arizona.

• Representing several individuals before the Arizona Board of Tax Appeals in establishing that they were nonresidents who were not subject to Arizona income tax.

• Advising out of state banks on the Arizona income tax consequences of making loans to Arizona borrowers.

• Representing a retailer of home improvement products in the Arizona Tax Court and Arizona Court of Appeals on the issue of whether Arizona’s unitary income tax rules have been too broadly applied to the retailer’s subsidiaries.