Marilyn A. Wethekam

Marilyn A. Wethekam

MARILYN A. WETHEKAM is a partner at Horwood Marcus & Berk, Chartered in Chicago. Marilyn co-chairs the firm's nationally recognized multistate State and Local Tax practice. She has a national SALT practice representing multistate and multinational corporations in all areas of state tax. In 2010 she was named as the second recipient of the Council on State Taxation's Paul Frankel Excellence in State Taxation Award. She received the 2012 Bloomberg BNA, Frank Latcham Award for Distinguished Service in State and Local Tax Law and was named one of the 2016 Outstanding Women in Tax by Tax Notes.

Marilyn advises her clients on multistate tax issues that involve income, franchise and transaction taxes. Her eighteen years of corporate tax experience with Mobil Oil Corporation and Montgomery Ward & Co. provide her with an understanding of the complex issues encountered by multistate and multinational corporations. This understanding allows her to develop innovative solutions for multistate tax issues as well as the practical resolution of multi-jurisdictional tax disputes. She has formulated multistate audit strategies, drafted legislation, and represented multistate and multinational corporations in income, franchise, transactional tax matters in more than thirty five states. In addition, she has worked with clients to develop organizational structures that incorporate both an understanding of the business needs and address tax burdens.

Marilyn is a frequent speaker before such groups as the Council on State Taxation (COST), Georgetown University Institute on State and Local Taxation; The Paul J. Hartman State Tax Forum; Tax Executives Institute; and the Institute for Professionals in Taxation (IPT). She is on the Steering Committee for IPT's State Business Income Taxation book.


  • Chicago's Notable Women Lawyers, Crain's Custom Media, 2018
  • Outstanding Women in Tax by Tax Notes, 2016
  • Bloomberg BNA, Frank Latcham Award for Distinguished Service in State and Local Tax Law, 2012
  • Paul Frankel Excellence in State Taxation Award, 2010


  • American Bar Association, Member
  • Bloomberg BNA State Tax Advisory Board, Member
  • Chicago Tax Club, Member
  • Council on State Taxation, Past Chair
  • Georgetown University Institute on State and Local Taxation, Advisory Board Member
  • Illinois State Bar Association, Member
  • Paul J. Hartman State Tax Forum, Advisory Board Member
  • Texas Bar Association, Member
  • State Tax Notes, Advisory Board Member


Practice Groups


Industries Served

  • Automotive Manufacturing & Dealerships
  • Banking
  • Broadcast Media
  • Construction
  • Energy & Utilities
  • Entrepreneur/Start-Up Companies
  • Financial Services
  • Food/Beverage Services & Hospitality
  • Healthcare
  • Information Technology
  • Leasing Companies
  • Logistics
  • Manufacturing & Distribution
  • Mortgage Companies
  • Not-For-Profit Organizations
  • Pharmaceuticals
  • Retail
  • Service Companies
  • Specialty Finance
  • Telecommunications
  • Trading Companies

News & Events



    • Contact Information
    • Bar Admissions
      • Illinois  (1977)
      • Texas  (1989)
    • Education
      • John Marshall Law School, LL.M., 1983
      • Chicago-Kent College of Law, Illinois Institute of Technology, J.D., 1977
      • Loyola University, B.A. in Political Science, 1973

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