Marilyn A. Wethekam

• Professional Bio
• Practice Areas
• Industries Served
• News & Events
• Publications

Professional Bio

MARILYN A. WETHEKAM is a shareholder at Horwood Marcus & Berk Chartered and co-chairs the firm's multistate SALT practice. She devotes her practice to state and local taxes on a nationwide basis for multistate and multinational corporations. Marilyn received the Council on State Taxation's 2010 Paul Frankel Excellence in State Taxation Award.

Marilyn advises her clients on multistate tax issues that involve income, franchise, sales/use and motor fuel taxes.  Her eighteen years of corporate tax experience with Mobil Oil Corporation and Montgomery Ward & Co. provide her with an understanding of the complex issues encountered by multistate and multinational corporations.  This understanding allows her to develop innovative solutions for multistate tax issues as well as the practical resolution of disputes.  Marilyn has formulated multistate audit strategies, drafted legislation, and represented multistate corporations in income, franchise, sales/use and miscellaneous tax matters in more than thirty states.  Marilyn is an author and frequent lecturer before such groups as the Council on State Taxation, Georgetown University Institute on State and Local Taxation, The Paul J. Hartman State Tax Forum and Tax Executives Institute.   She is a member of the advisory boards of Georgetown University Institute on State and Local Taxation, Paul J. Hartman State Tax Forum, University of Wisconsin Milwaukee Multistate Tax Institute, Commerce Clearing House's State Tax Advisory Board and a past Chair of the Council on State Taxation.

Marilyn received her B.A. in Political Science from Loyola University of Chicago, her law degree from Illinois Institute of Technology Chicago-Kent College of Law and an L.L.M. in Taxation from John Marshall Law School.  She is licensed to practice in the states of Illinois and Texas.

Memberships

• The American Bar Association, Member
• The Illinois Bar Association, Member
• The Texas Bar Association, Member
• The Chicago Tax Club, Member
• Georgetown University Institute on State and Local Taxation, Advisory Board Member
• Paul J. Hartman State Tax Forum, Advisory Board Member
• University of Wisconsin-Milwaukee Multistate Tax Institute, Advisory Board Member
• Commerce Clearing House's State Tax Advisory Board, Member
• Council on State Taxation, Past Chair

Practice Areas

• State and Local Tax

Industries Served

• Automotive Manufacturing & Dealerships
• Banking
• Broadcast Media
• Construction
• Energy & Utilities
• Entrepreneur/Start-Up Companies
• Financial Services
• Food/Beverage Services & Hospitality
• Healthcare
• Information Technology
• Leasing Companies
• Manufacturing & Distribution
• Mortgage Companies
• Not-For-Profit Organizations
• Pharmaceuticals
• Retail
• Service Companies
• Shipping & Logistics
• Specialty Finance
• Telecommunications
• Trading Companies

Publications

• The Complexities in Sourcing Receipts from the Sale of Other Than Tangible Personal Property
• A Critique of Current State Tax Shelter Laws
• The Complexities in Sourcing Receipts from the Sale of Other Than Tangible Personal Property
• A Critique of Current State Tax Shelter Laws

Presentations

News & Events

• COST's 42nd Annual Meeting, October 2011
• Hartman SALT Conference, October 2011
• COST Mid-West Regional State Tax Seminar, November 2011
• 2011 IPT Income Tax Symposium, November 2011
• START-UP Presentation, November 2011
• Dallas State Tax Luncheon, November 2011
• 2012 National Multistate Tax Symposium, February 2012
• Tax Executives Institute, Houston Chapter State and Local Tax School, February 2012
• Four HMB SALT Attorneys Named as 2012 Super Lawyers, January 2012
• 2012 ABA/IPT Advanced Income Tax Seminar, March 2012
• Tax Executives Institute--Dallas Chapter Tax School, April 2012
• COST 2012 Intermediate/Advanced State Income Tax School, April 2012
• Tax Executives Institute New England Chapter Meeting, May 2012
• START-UP Meeting Presentation, May 2012
• Tax Executives Institute Chicago Chapter Presentation, May 2012

Cases