About Marie
Marie Martin built her legal foundation at Hamline University School of Law, where she earned her J.D. in 1998. She arrived at law school mid-decade and left with a degree that set her on a path into federal and state practice. She combines courtroom experience and written advocacy, shaped in part by early years practicing in Minnesota.
Her admission credentials include the Minnesota bar, the U.S. Tax Court, and the Eighth Circuit. Those admissions reflect a career that involves both trial-level and appellate work. Over time she developed a practice that regularly engages with appellate briefs, procedural matters in federal courts, and specialized tax litigation procedures.
Martin has worked in environments that require detailed attention to statutory text and procedural deadlines. She has handled contested matters before federal tribunals and has prepared filings for appellate review. Her work requires steady command of evidentiary rules, tax code provisions, and the mechanics of federal appeals. Colleagues describe her as methodical in assembling the factual record and clear in written argument.
She maintains current professional memberships and stays active in the legal community. That involvement keeps her current on procedural developments and emerging precedent in tax and appellate practice. She also participates in continuing legal education programs and workshops that address changes in tax procedure and appellate advocacy.
Her practice is located at Martin & Hedervare PLLC. At the firm she contributes to cases that arise in federal tax controversy settings and in the appellate courts that review those decisions. She works on matters that require both litigation strategy at the trial level and attention to issues likely to be presented on appeal.
Clients and opposing counsel note that she is precise in briefing and persistent in pursuing legal avenues available under the rules. Her litigation style favors careful preparation of the administrative and trial record, then advancing the strongest legal arguments for review. She balances courtroom advocacy with document-intensive work that often decides appeals long before oral argument.
As of 2026 she continues to practice at Martin & Hedervare PLLC, handling tax litigation, tax court proceedings, and appellate matters in the Eighth Circuit and other appropriate forums. She currently focuses her practice on tax litigation and appellate work at Martin & Hedervare PLLC.
