Eric J. Gould
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Attorney Eric J. Gould joined Cohen, Lerner & Rabinovitz, P.C., as an Associate in 2017 after serving of Counsel for four years. He practices in the areas of commercial transactions, employment law, estate planning, real estate transactions, and tax. 

With over 25 years of professional experience, Eric Gould prides himself on his ability to articulate complex legal matters in a way his clients can understand providing them clarity and comfort as they decide their next course of action. He practices before the United States Tax Court, United States District Court for the Eastern District of Michigan, and the United States Court of Appeals, Sixth Circuit.

In addition to his work for Cohen Lerner, Eric J. Gould holds positions as a Clinical Professor at Walsh College and an Adjunct Professor in Wayne State University’s College of Business Administration. His genuine interest in some less popular aspects of the law, together with his experience as an educator, provides his clients with insight they may not find elsewhere.

Areas of Practice

Commercial Litigation & Franchise Litigation

Labor & Employment Litigation

Estate Planning

Real Estate Law

Tax Law

Representative Cases

Krueger v. Department of Treasury

  • 296 Mich. App. 656, 822 N.W.2d 267, leave denied 493 Mich. 917, 826 N.W. 2d 6028 (2012), affirming MTT Docket No. 342850 (2011).
  • Represented taxpayers in a claim for a tax refund before the Michigan Tax Tribunal.

Martha Stewart Living Omnimedia, Inc. v. Department of Treasury

  • MTT Docket No. 409820 (2011). 
  • Represented a corporation assessed Single Business Tax liability based on royalty income.

Advance Staffing Corporation v. Department of Treasury

  • MTT Docket No. 362124 (2010).
  • Represented a corporation wrongly assessed Single Business Tax liability based on staffing company employees’ payroll.

Fegert v. Department of Treasury

  • Unpublished opinion per curium of the Michigan Court of Appeals, decided December 19, 2006 (Docket No. 270236), reversing MTT Docket No. 313942 (2006).
  • Represented taxpayers in a claim for a tax refund before the Michigan Tax Tribunal. Bar Admissions State Bar of Michigan, 1989

Bar Admissions

State Bar of Michigan, 1989

United States Tax Court, [YEAR]

United States District Court, Eastern District of Michigan, [YEAR]

United States Court of Appeals, Sixth Circuit, [YEAR]

Education

University of Florida College of Law, 1990

  • LL.M. in Taxation

Wayne State University Law School, 1989

  • Juris Doctorate (J.D.)
  • American Bar Association Law Student Division Representative
  • Moot Court Finalist

University of Michigan, 1986 

  • Bachelor of Business Administration, With Distinction
  • Beta Alpha Psi
  • 1985 Eita Krom Sociology Writing Competition, 2nd Place

Professional Experience

Cohen, Lerner & Rabinovitz, P.C., Associate 2017

Walsh College, Clinical Professor, 2013

Wayne State University, College of Business Administration, Adjunct Professor, 2014

Eric J. Gould, PLC, 2014-2017

Couzens, Lansky, Fealk, Ellis, Roeder & Lazar, P.C., 2005-2014

Timmis & Inman, PLLC, 2000-2004

Cross Wrock, P.C., 1996-2000

Rubenstein Plotkin, P.C., 1990-1995

Internal Revenue Service, Chief Counsel Summer Law Clerk, 1988

U.S. District Court for the Eastern District of Michigan, Law Clerk for the Honorable Avern Cohn, 1988

Sen. Donald Riegle, United States Senate, Legislative Intern, 1984

Honors & Awards

Preeminent AV Rating, Martindale-Hubbell

Advanced Fiduciary Designation (MAP III), 2016; Intermediate Fiduciary Designation (MAP II), 2015; Basic Fiduciary Designation (MAP I), 2012; Michigan Association of Public Employee Retirement Systems Achievement Program/Grand Valley State University

Published Works

“Maximize the Benefits of Your Business and Minimize Your Exposure.” In M. Baxi (Ed.), 30 Day Total Business Makeover. Troy, MI: Minesh Baxi and Associates, 2008.

“Small Businesses Helping Employees Pay the Costs of Healthcare: A Case Study.” ABA Health eSource, Vol. 12, No. 12, Aug. 2016.

“An Overview of Internal Revenue Code Section 1411 – Funding Health Care Through Tax on Certain Unearned Income.” ABA Health eSource, Vol. 3, No. 10, Jun. 2007.

“The 2010 Tax Relief Act – Taking Note of Beneficial (But Temporary) Provisions.” ABA Health eSource, Vol. 7, No. 6, Feb. 2011.

“Deferred Compensation – Greater Clarity and A Call to Action With Issuance of Final Regulations.” ABA Health eSource, Vol. 3, No. 10, Jun. 2007.

“Preserving a Non-Liable Spouse’s Equity in Entireties Property.” Laches, Apr. 1997.

“Barristers Beware: IRS Increases Attention to Legal Profession.” Laches, Apr. 1994.

“Operation Fresh Start: How to Nibble the Carrot and Avoid the Stick.” Laches, Apr. 1993.

“The Problematic Capital Acquisition Deduction.” Laches, Dec. 1991.