Daniel W. Matthews
Professor
Michigan State University, B.A., 1993
Michigan State University College of Law, J.D., summa cum laude, 1997
New York University, LL.M. in Taxation, 1998
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Professor Matthews joined the Cooley faculty in 2003 and served as Associate Dean of the Tampa Campus from 2019 to 2020. Before entering academia, he practiced law with two prominent Michigan-based firms and worked as a tax consultant at Deloitte. He also clerked for the Hon. Richard F. Suhrheinrich of the U.S. Court of Appeals for the Sixth Circuit. From 2023 to 2025, he served as a senior attorney with the Internal Revenue Service, Office of Chief Counsel, before returning to Cooley as a full-time faculty member.
Professor Matthews’s areas of expertise include constitutional law, taxation, tax policy, corporate law, and estate planning. He teaches Constitutional Law, Taxation, Business Organizations, and Wills, Estates, and Trusts.
He is deeply committed to helping students prepare for the bar exam and has coached numerous bar takers over the past decade. He has served as a lecturer for Kaplan Bar Review and has assisted Quimbee in developing its preparatory course for the Florida Bar Examination.
Professor Matthews graduated summa cum laude from the Michigan State University College of Law, where he served on the law review editorial board and published three law review articles. He later earned an LL.M. in Taxation from New York University.
His scholarship has appeared in The Tax Lawyer, Tax Notes, Whittier Law Review, University of Miami Law Review, Detroit College of Law Review, Michigan Tax Lawyer, Laches, and Mertens, Law of Federal Income Taxation.
He is licensed to practice law in Florida and Michigan. -
Articles (Law Reviews and Law Journals)
- Daniel W. Matthews, Tax Loss Harvesting: Can Robo-Advisers Navigate Wash Sale Rule?, 153 Tax Notes, Dec. 12, 2016 at 1345.
- Daniel W. Matthews, Trusts and Estates, 55 Wayne L. Rev. 645 (2009).
- Emily S. Horvath & Daniel W. Matthews, Trusts and Estates, 54 Wayne L. Rev. 467 (2008).
- Daniel W. Matthews & Karen L. Chadwick, Trusts and Estates, 53 Wayne L. Rev. 627 (2007).
- Daniel W. Matthews, A Fight to the Death: Slaying the Estate Tax Repeal Hydra, 28 Whittier L. Rev. 663 (2006).
- Daniel W. Matthews, By George! Costanza Provides Additional Certainty to SCIN Transactions, 57 Tax Law. 163 (2003).
- Daniel W. Matthews, Capping Market Damages at Lost Profit: An Unwarranted Limitation on a Middleman's Expectancy Interest, 1997 Det. C.L. Mich. St. U. L. Rev. 993 (1997).
- Daniel W. Matthews, Should the Doctrine of Lost Volume Seller Be Retained? A Response to Professor Breen, 51 U. Miami L. Rev. 1195 (1997).
- Daniel W. Matthews, Gregory v. Cincinnati Incorporated: Searching for a Continuing Duty to Recall or Retrofit Products under Michigan Law, 1996 Det. C.L. Mich. St. U. L. Rev. 721 (1996).
Books and Chapters in Books
- Daniel W. Matthews, Taxation of Intellectual Property (Vandeplas 2011).
- Daniel W. Matthews, "Litigation," in Mertens The Law of Federal Income Taxation, 24A-1—24A-98 (Thomson Reuters/West 2008).
- Daniel W. Matthews, "Personal Exemptions and Personal Credits," in Mertens The Law of Federal Income Taxation, 32-1—32-189 (Thomson Reuters/West 2008).
Short Works
- Daniel W. Matthews, "Joe The Plumber" Redux and a Discussion of the Obama Tax Plan, 2009 Developments & Highlights (Mertens Law of Federal Income Taxation: Developments & Highlights: Tax Spotlight 15-28 (Thomson Reuters/West Feb. 2009).
- Daniel W. Matthews & Lorraine New, An Academic and a Former IRS Agent Discuss the IRS Perspective on Family Limited Partnerships, 34 Mich. Tax Law. Newsl. (State Bar of Michigan, Lansing, Mich.) Winter 2008 at 15.
- Daniel W. Matthews & Mark L. Cooke, The Subprime Mortgage Crisis and Tax Law: Uncle Sam Cuts Distressed Homeowners a Break, 507 LACHES (Oakland Cty. B. Ass'n), Apr. 2008, at 13.
- Daniel W. Matthews, Family Limited Partnerships, Marketable Securities, and Business Purpose: Where Have All the Good Times Gone? 32 Mich. Tax Law. Newsl. (State Bar of Michigan, Lansing, Mich.) Winter 2006 at 23.
- Daniel W. Matthews, To Reform the Tax Code or Not to Reform It? That is the Question for Congress to Answer, 483 LACHES (Oakland Cty. B. Ass'n), Apr. 2006, at 9.