As a trial lawyer, Mike Educate navigates all facets of dispute resolution and strategic counseling, focusing on commercial litigation and tax controversy matters. Known for his tailored, results-driven strategies, Mike helps clients achieve their goals while remaining trial-ready and prepared to see cases through to verdict.
With a versatile practice spanning many industries, Mike advises clients ranging from small, privately held companies to multinational corporations. He has particular experience in representing financial institutions, family offices, global retail brands, and motor vehicle manufacturers and distributors. Taking a hands-on approach, Mike develops and oversees comprehensive litigation strategies, managing every stage from pleadings to discovery and trial.
Mike has significant experience with disputes involving asset and business valuations and com-plex damages claims. He regularly collaborates with leading experts in corporate finance, forensic accounting, economics, valuation, and transfer pricing to deliver winning outcomes in high-stakes commercial disputes and tax controversies.
He has also advised on a substantial number of transactions to avoid litigation altogether, including creditors in out-of-court workouts and private and publicly held clients in strategic acquisitions and out-of-court settlements. As both a lead negotiator and deal architect, Mike devises innovative solutions to resolve challenges in highly regulated industries.
Pro bono work also is a cornerstone of Mike’s practice. He has represented individuals in matters ranging from immigration and taxation to special education and family law, reflecting his commitment to using his legal experience to make a difference.
experience
- Defense counsel for regional bank in dispute with borrower over the interpretation of fee provisions in a loan agreement. Case resolved favorably for client.
- Defense counsel for national bank in lawsuit alleging violation of federal regulations concerning fund availability. Secured judgment in client’s favor at trial, and upheld on appeal.
- Appeal counsel for regional bank in lawsuit seeking recovery of amounts owed on loan agreement, as well as attorneys’ fees and costs. Secured a reversal of trial court’s ruling in client’s favor.
- Plaintiff’s counsel in private equity dispute regarding the calculation and distribution of cash flow to client. Obtained a substantial award for client.
- Defense counsel in consumer class action dispute arising from alleged violation of Fair Credit Reporting Act. Case resolved favorably for client.
- Defense counsel for distributor in valuation disputes regarding the fair market value of privately held franchises, where multiple trial courts ruled in distributor’s favor that valuations could not be based on post-valuation date information or on information related to other franchises for different line-makes.
- Defense counsel for distributor in litigation involving a large, multi-faceted dealership asset and real estate buy-sell transaction, including a dispute over the proper valuation of franchises subject to distributor’s contractual right of first refusal. Obtained a preliminary injunction preserving client’s right of first refusal and won summary judgment on the buyer’s tortious interference claims.
- Defense counsel for distributor in litigation involving allegations that distributor’s conduct had caused franchise to lose all going-concern value. Case resolved favorably for client.
- Defense counsel for distributors in wrongful termination cases regarding the discontinuation of a motor vehicle line-make, where the trial courts dismissed the lawsuits on the pleadings and on summary judgment in clients’ favor.
- Defense counsel for distributor in dispute over changes to sales territories. Obtained a finding of good cause in client’s favor after trial, and secured dismissal of entire lawsuit on appeal to the appellate court.
- Plaintiff’s counsel for landlord in lease dispute involving multi-million-dollar commercial property. Case resolved favorably for client.
- Defense counsel in patent litigation asserted against client’s products by a non-practicing entity, including a dispute over the proper estimate of a reasonable royalty rate for the at-issue patent. Case settled with a stipulation of non-infringement, requiring no payments by client, and agreeing to a full covenant not to sue.
- Defense counsel in patent litigation asserted against client’s software by a non-practicing entity that ultimately agreed to settle the case by filing a dismissal.
- Defense counsel in a high-profile competitor false advertising dispute arising out of the 2019 Super Bowl. Client obtained reversal of preliminary injunction by the Seventh Circuit.
- Plaintiff’s counsel for client asserting infringement of two related patents and trade secret misappropriation against competitor. Case resolved favorably for client.
- Plaintiff’s counsel for client asserting trade secret misappropriation against competitor. Case resolved favorably for client.
- Defense counsel for employees accused of trade secret misappropriation. Case resolved favorably for clients.
- Counsel for taxpayer and numerous affiliates in consolidated IRC § 482 transfer pricing disputes. Case resulted in a rare 100% transfer pricing taxpayer victory.
- Trial counsel in dispute regarding tax treatment of $1.3 billion of IRC § 1031 like-kind exchange of assets, including valuation of purchase option included in underlying sale-leaseback structure for the exchange.
- Advised on transfer pricing documentation and structuring, particularly relating to intellectual property as well as soft intangibles such as going concern value and good will.
- Counsel for taxpayer and numerous affiliates in consolidated disputes regarding IRC § 385 debt-equity characterizations and withholding tax. Case resolved favorably for clients.
Professional
- Chicago Bar Association, 2017-present
Community
- Daniel Murphy Scholarship Fund
- Associate Board Member, 2020-present
- University Club of Chicago, 2014-present
- Best Lawyers: Ones to Watch, 2021-2025
- Commercial Litigation
- 40 & Under List, Benchmark Litigation, 2022-2024
- Rising Stars Award, National Immigrant Justice Center, 2019
- Casper Platt Award, University of Chicago Law School, 2014
- Comments Editor, The Chicago Journal of International Law, 2014
- “Creating Lasting Client Relationships Through Habit and Heart”
Be That Lawyer podcast, November 7, 2024 - “Hot Topics in International Audits and Tax Litigation”
Chicago Tax Club Fall Seminar panel, October 2024 - “Best Practices in Navigating Audit, Controversy, and Litigation”
Chicago Tax Club Fall Seminar presentation, October 2023 - “The Virtual Trial – The Good, The Bad and the Ugly”
Chicago Bar Association webinar, October 2020 - “Quick-Peek Reviews under Federal Rule of Evidence 502: Advantages and Disadvantages in Discovery and Privilege Disputes”
Chicago Bar Association webinar, February 2018 - “Transfer Pricing Litigation Round-Up”
American Bar Association Taxation Section panel, May 2017
I love hosting Argentinian-style asados for family and friends. I also am an amateur Scotch whisky enthusiast and (terrible) golfer. But first and foremost, I am a long-suffering Bears fan.