MSU College of Law

Lee A. Sartori

Adjunct Professor of Law
Law College Building
648 N. Shaw Lane Rm 368
East Lansing, MI 48824-1300

Mr. Sartori is a partner and practicing attorney with the law firm of Howard & Howard in its metro Detroit, Michigan office.  The majority of Mr. Sartori’s practice is devoted to the areas of general corporate, commercial transactions, real estate, and tax law.  He represents and counsels a number of individuals, and closely-held and publicly-traded businesses, engaged in a diverse array of industries on a wide variety of legal and business matters including mergers and acquisitions, transaction structuring, contract negotiations and drafting, licensing, financing, entity structuring, succession planning, estate and tax planning, and general corporate matters.  Mr. Sartori has made appearances on his clients’ behalf in various federal and state courts and has acted as an arbitrator in complex business dispute matters.

Mr. Sartori received a B.S. degree in accounting from Oakland University in 1983, an M.B.A. degree from Oakland University in 1986, and an M.S. degree in taxation from Walsh College in 1993.  In January 1998, he received a J.D. degree, summa cum laude, from Michigan State University College of Law where he was the recipient of Jurisprudence Awards in Arbitration, Commercial Transactions, Constitutional Law, and Estate Planning and Drafting and other honors.  Mr. Sartori has been qualified as a Certified Public Accountant in the State of Michigan since 1989 and practices from the unique perspective of having owned and operated his own business prior to becoming an attorney or CPA.

Mr. Sartori is a member of the American Bar Association and its sections on Business Law and Taxation, and the State Bar of Michigan and its sections on Business Law, International Law, Real Property, and Taxation. Mr. Sartori is also a member of the American Institute of Certified Public Accountants and its Division of Taxation, and the American Association of Attorney-Certified Public Accountants.

Mr. Sartori is an Adjunct Professor of Law at Michigan State University College of Law and an Adjunct Professor of Business Law and Taxation for Walsh College’s (Troy, Michigan) graduate school of business.  Mr. Sartori has taught in excess of forty semesters of graduate school education in corporate law and taxation.  His publications include: Communications Made to Tax Advisors for Tax Planning or Defending Tax Controversy Purposes:  “When What You Say May Be Used Against You," CCH State Tax Review, Vol. 60, Issue No. 31 (1999).  Mr. Sartori is also acknowledged by the authors of Federal Tax Research 7th and 8th Editions (Raabe, Whittenburg, and Sanders, Thomson South-Western Publishing, 2005, 2008) for his contributions to their text.

Mr. Sartori is admitted to practice in the state courts of Michigan, the U.S. District Court for the Eastern District of Michigan, and the U.S. Tax Court. 

  • Partnership Taxation
    (Formerly DCL 316) Through the use of the problem-solving method, this course will focus on the tax issues associated with the formation, operation, termination and liquidation of partnerships, as well as the sale of partnership interests, related party transactions and classification problems. EITHER Basic Income Tax A OR Basic Income Tax B, along with EITHER Business Enterprises OR Agency and Partnership, fulfills the prerequesite. Recommended but not required: Business Income Taxation or Corporate Income Taxation