ÃÛÌÒTV

In Memoriam

With great sadness, we share that Professor Michael Semes passed away on March 10, 2025. An alumnus from the class of 1990, Professor Semes re-joined our community as Professor of Practice in the Graduate Tax Program in 2020. He enjoyed a very successful career in music before turning to the law and enrolling as a student at Villanova Law. An integral part of the Graduate Tax Program, he brought a kind spirit to our community and embodied a total dedication to his students.ÌýHe will be profoundly missed.ÌýPlease read for more information about Professor Semes' life.Ìý

Biography

Professor Semes joined the ÃÛÌÒTV Charles Widger School of Law faculty as Professor of Practice in the Graduate Tax Program in 2020.

Professor Semes received his Bachelor of Music, summa cum laude, from Duquesne University, his Master of Fine Arts in Music from Carnegie-Mellon University and Juris Doctor from ÃÛÌÒTV Charles Widger School of Law. He served as an associate at Duane Morris and a partner at Blank Rome as well as a founding partner of Tucci & Semes. He was also a principal at PriceWaterhouseCoopers and Ernst & Young. At the time of his death, he was of counsel at BakerHostetler. In addition, he served as Chief Counsel to the Pennsylvania Department of Revenue in the Tom Ridge administration. There, he drafted numerous regulations, litigated cases and was involved in drafting several significant pieces of legislation, including the Electric Deregulation Act and Taxpayers’ Bill of Rights. He has represented taxpayers in hundreds of state tax cases across the country and has reported victories in New Jersey, Pennsylvania and Michigan.

Practice Experience:

• Associate, Duane Morris (Wilmington)
• Founding partner, Tucci & Semes (Wilmington and Philadelphia)
• Chief Counsel, Pennsylvania Department of Revenue (Harrisburg)
• Principal, PriceWaterhouseCoopers (Philadelphia)
• Principal, Ernst & Young (Philadelphia)
• Of counsel, BakerHostetler (Philadelphia)