Photo of Anthony  Ilardi, Jr.

Anthony Ilardi, Jr. Senior Counsel

Areas of Practice

Industries

Bar Admissions

  • Michigan, 1982
  • New York, 1975

Education

Georgetown University Law Center, LL.M.

State University of New York at Buffalo, J.D.

  • Law Review

Johns Hopkins University, B.A.

Anthony Ilardi, Jr. is a member in Dykema's Taxation Practice Group, concentrating in federal and state tax credits and other economic development incentives; tax planning for businesses and individuals, particularly partnerships and limited liability company formation and operation; and tax aspects of municipal finance. He is also a member of the Firm's Economic Development Team.

Mr. Ilardi is a member of the committee that drafted the Michigan Limited Liability Company Act and subsequent amendments.

He is a past Chairman of the Partnership Committee of the Michigan State Bar Association Taxation Section and was a member of the Council of the Taxation Section.

He is the author of numerous articles and a frequent lecturer on partnership and LLC planning issues.

Before entering private practice, Mr. Ilardi was an Appellate Trial Attorney in the Tax Division, United States Department of Justice.

Experience

  • Counseling developers, lenders, investors and community development entities with respect to tax incentives for economic development, including New Markets Tax Credit, Federal and State Historic Rehabilitation Credit, Low Income Housing Tax Credit, and State Brownfield Redevelopment Credit
  • Advising clients with respect to tax aspects of real estate development and investment, including structuring real estate transactions and structuring like-kind exchange under Section 1031 of the Internal Revenue Code
  • Providing tax counsel in connection with formation and taxation of limited liability companies and partnerships; mergers, acquisitions and business restructurings
  • Tax counsel in connection with tax-exempt bond issues
  • Majestic Star Casino v. Barden Development, Inc., 716 F.3d 736 (3rd Cir. 2013) In a case of first impression, the Court of Appeals reversed the Bankruptcy Court and held that a shareholder of a non-debtor S Corporation had the right to revoke the election, notwithstanding any adverse tax consequences to the debtor subsidiaries.
  • Mobil Oil Corp. v. Department of Treasury, 422 Mich. 473; 373 N.W.2d 730. Treatment of royalties under the Michigan Single Business Tax Act.
  • Armco Steel Corp. v. Department of Treasury, Corp. Franchise Fee Div., 419 Mich. 582; 358 N.W.2d 839. Equal protection in application of state taxes.
  • Louisiana Credit Union League v. United States, 693 F.2d 525. Taxation of exempt business league for unrelated business activities.
  • Rockefeller v. Commissioner, 676 F.2d 35. Deduction of unreimbursed expenses incurred in rendering services to charitable organizations.
  • Corn Belt Tel. Co. v. United States, 633 F.2d 114. Investment tax credit.
  • Koehring Co. v. United States, 583 F.2d 313. Classification as a "controlled foreign corporation" under Subpart F of Code.

Memberships & Involvement

  • Member of the State Bar Committee that drafted the Michigan Limited Liability Company Act and recent amendments
  • Wayne State University Law School, Partnership Taxation, Adjunct Faculty, 1998-1999
  • Lawrence Technological University, College of Management, Partnership Taxation, Adjunct Faculty, 1994-1995

Named a Michigan Leading Lawyer in the areas of Real Estate: Tax and Tax: Business Law by the Leading Lawyers Network, 2014-2017. Law Bulletin Publishing Company

Recipient of an AV® Preeminent™ Rating by Martindale-Hubbell