Background
Hirschfeld, Michael was born on July 4, 1950 in Bronx, New York, United States. Son of Lawrence John and Ida (Miller) Hirschfeld.
Hirschfeld, Michael was born on July 4, 1950 in Bronx, New York, United States. Son of Lawrence John and Ida (Miller) Hirschfeld.
City College of the City University of New York (Bachelor of Science in Electrical Engineering, summa cum laude, 1972). University of Pennsylvania (Juris Doctor, cum laude. New York University (Master of Laws in Tax, 1980).
Tau Beta Pi.
Eta Kappa Nu. Editor, University of Pennsylvania Law Review, 1973-1975.
Worked at Winston & Strawn (Chicago, Illinois) specializing in Alternative Dispute Resolution, Asset Securitization, Corporate and Securities, Financial Transactions, Litigation, Antitrust, Banking, Bankruptcy, Workouts and Financial Restructuring, Commercial Lending, Real Estate, Tax, Energy, Employment and Labor Relations, Employee Benefits, Intellectual Property, Environmental Law, Financial Institutions Regulatory, Health Law, Government Contracts, Immigration, International Trade, Lease Financing, Mergers and Acquisitions, Product Liability, Project Finance, Public Finance, Federal Governmental Relations and Regulatory Affairs, Transportation, Telecommunications and Media, Maritime Law, Trusts and Estates and White Collar Criminal Defense. Admitted to the bar, 1976, New York and United States. District Court, Southern and Eastern Districts of New New York
1978, United States.
Tax Court. Tau Beta Pi. Eta Kappa Nu. Editor, University of Pennsylvania Law Review, 1973-1975.
Author: "Final Regs. Refine Rules on Abusive Conduit Financing," Journal of International Taxation, Nove.
1995; "Propagation Regs. Aim to Thwart Tax Motivated Conduits Without Frustrating Business," Journal of International Taxation, December, 1994. "Antacid for The Real Estate Industry: Newly Enacted Debt Discharge Relief," Journal of Taxation, November 1993.
"Pension Fund Investors in Real Estate Partnerships: Recent Internal Revenue Service Relief from Possible Taxation," The Real Estate Tax Digest, March 1993. "Planning for Foreign Investment in United States Real Estate by Foreign Individual Investors," The Real Estate Tax Digest, May, 1990.
"TAMRA continue the assault on Installment Reporting, but leaves choices," Tax for Accountants, January 1989.
"Withholding Tax on Dispositions of United States. Realty by Foreigners," Taxes, October, 1984. "When is an Acquisition of a Partnership Interest a Disguised Sale by the Partners?," Journal of Taxation, June, 1983.
"The Source of a Guarantor"s Income: An Update," Canadian Tax Journal, September-October, 1982.
"Imputed Interest on Sales of Property," Canadian Tax Journal, January-February, 1982. Company-Author: with Theodore South. Lynn, "Real Estate Limited Partnerships," a John Wiley Publication, 1991.
With Jo-Renee Hunter, "Check the Box Regs. Require Planning to Avoid Default Status," Journal of International Taxation, July, 1996.
With Thomas A. Humphreys, "Tax Reform Brings New Certainty to Mortgage Backed Securities," Journal of Taxation, May, 1987.
"Analyzing the New Rules on Reporting Foreign Investments In United States. Real Estate," with Sanford H. Goldberg, Journal of Taxation, May, 1983. Adjunct Associate Professor of Real Estate, New York University School of Continuing Education, The Real Estate Institute, 1986.
Company-Chair: New York University 54th, 53d and 52d Annual Institute on Federal Taxation, 1995, 1994 and 1993.
Chair: "Foreign Investment in United States. Real Estate," New York University Real Estate Institute, April, 1988, May, 1990 and March, 1993.
Chair of "Eleventh, through Eighteenth Annual New York University Real Estate Tax Institute," 1989 through 1996. Lecturer: New York University.
University of Texas; Syracuse University.
Georgetown University. Tulane University. Member: New York State (Member: Executive Committee, Section of Taxation, 1987. Company-Chair: Committee on United States.
Activities of Foreign Taxpayers, 1993-1996.
Committee on Real Estate, 1996) and American (Chair, Committee on Government Submissions, 1995. Chairman, Real Estate Tax Problems Committee, 1989-1991) Bar Associations.
American College of Tax Counsel. (New York, New York Office).
Winston & Strawn, founded in 1853, is one of the nation"s oldest and largest law firms.
With nearly 525 attorneys in offices in Chicago, New York, Washington, District of Columbia, Geneva, Switzerland and Paris, France, the firm provides a full range of legal services to clients throughout the United States and abroad, including Fortune 500 companies, major commercial and financial institutions, governments and governmental entities, as well as small and midsize companies, individuals and entrepreneurs from virtually every industry.
Member American Bar Association (lecturer taxation section, member county since 1997, co-chairman government subcommittee 1992-1994, chairman government subcommittee 1994-1997, chairman real estate tax problems committee 1989-1991, chairman syndications subcommittee 1985-1987, vice chairman ACRS depreciation recapture subcommittee 1983-1985, task force president's tax reform proposals minimum tax subcommittee 1985-1986, vice chairman governor submission committee 1992-1995), American Law Institute (lecturer), New York State Bar Association (lecturer, co-chairman committees on income from real property tax section 1988-1991, co-Chairman of Commission on preferences and minimum tax 1991-1992, co-Chairman of Commission in individuals 1992-1993, co-Chairman of Commission United States activities of foreign taxpayers 1993-1996, co-Chairman of Commission on real property, 1996-1998, co-chairman tax accountants since 1998, Executive Committee since 1987, commission on international members), Association of Bar of City of New York (member commission on international transactions), International Tax Association, American College Tax Counsel.
Married Heidi P. Greenspan, June 17,1973. Children: Adam Lawrence, Philip Richard.