Mr. Sartori concentrates his practice in 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 closely-held 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, International Law, and Taxation, and the State Bar of Michigan and its sections on Business Law, International Law, Real Property, and Taxation. He 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 graduate school of business.  He has taught almost fifty semesters of graduate school education in corporate law and taxation.  Mr. Sartori periodically teaches a course he designed in “business divorce” at Michigan State University College of Law entitled, "Closely-Held Business: Shareholder and Member Disputes.” Mr. Sartori has acted as legal counsel in numerous shareholder and member disputes matters having an aggregate business value in excess of one-hundred million dollars.  
 
Mr. Sartori’s 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.

Lee A. Sartori

450 West Fourth Street
Royal Oak, MI 48067-2557
Office: (248) 723-0338
Fax: (248) 645-1568