Charlie Trost is senior counsel with Waller Lansden. Mr. Trost's practice focuses on state tax law and tax litigation. In 2010, Mr. Trost served as Commissioner of the Tennessee Department of Revenue which collects approximately 92 percent of the state's tax revenue, enforces state tax laws, and apportions revenue collections for distribution to state funds and agencies as well as local governments. During his tenure as Revenue Commissioner, Mr. Trost restructured the department to ensure that tax enforcement policies were uniformly and consistently implemented.
Mr. Trost has been recognized for more than 20 years for his work in the area of state tax law in The Best Lawyers in America® (Woodward White, Inc.), as well as Business Tennessee's list of the "Top 101 Lawyers in Tennessee." In 2011, State Tax Notes named Mr. Trost as one of the top 10 tax lawyers in the country.
During his career, Mr. Trost has served as lead counsel on many significant reported tax cases, including:
· General Care Corporation v. Olsen, 705 S.W.2d 642 (Tenn. 1986)
· Newsweek, Inc. v. Celauro, 789 S.W.2d 247 (Tenn. 1990)
· Southern Living, Inc. v. Celauro, 789 S.W.2d 251 (Tenn. 1990)
· Penske Truck Leasing Co., L.P. v. Huddleston, 795 S.W.2d 669 (Tenn. 1990)
· Union Carbide Corp. v. Huddleston, 854 S.W.2d 87 (Tenn. 1993);
· Louis Dreyfus Corp. v. Huddleston, 868 S.W.2d 649 (Tenn.App.1993)
· Eastman Chemical Corp. v. Chumley, 151 S.W.3d 503 (Tenn. 2004)
He also has been involved in numerous tax disputes that have been favorably resolved at the administrative level or in the Chancery Court. He has written extensively on tax matters, most notably Hartman & Trost, Federal Limitations on State and Local Taxation 2d., which he edited and revised.
Mr. Trost has extensive experience negotiating tax incentives and legislation for various industries and companies moving to or relocating in Tennessee. This experience includes industrial siting and government relations in tax and economic development issues. Mr. Trost is also a Rule 31 Listed Mediator in the field of General Civil Mediation.
Clerkships and Previous Affiliations
· Law Clerk to the Honorable William E. Miller, Chief Judge, United States District Court for the Middle District of Tennessee, 1963-1964
· Partner, Courtney, Trost, Leech & Hardin, Columbia, TN, 1964-1974
· Professor of Law, University of Alabama, Tuscaloosa, AL,1974-1981
Professional Activities
· Associate Dean for External Affairs, Belmont University College of Law, 2011- Present
· Commissioner, Tennessee Department of Revenue, 2010-2011
· Fellow, American College of Tax Counsel
· Fellow, American College of Trust and Estate Counsel
· Tennessee Uniform Law Commissioner, 1997-Present
· Treasurer and Member of Executive Committee, National Conference of Commissioners on Uniform State Laws, 2005-Present
· Chair, ULC Committee to Redraft the Uniform Division of Income for Tax Purposes Act, 2007-2008
· Member, State and Local Tax Committee of the Tax Section of the American Bar Association
· Member, American Law Institute, 1997-2009
· Adjunct Faculty Member, University of Tennessee College of Law (1974) and Vanderbilt Law School (1996-1997)
· Member, Alabama State Bar, 1963-Present
· Fellow, Tennessee Bar Foundation, Nashville Bar Foundation and the Uniform Law Foundation
· Member, Board of Directors of the Paul Hartman State and Local Tax Forum, 1998-Present
· Former Chairman and Vice-Chairman, Tax Section of the Tennessee Bar Association
· Former Chairman and Vice-Chairman, Tax Committee of the Nashville Bar Association
· Former Chairman, Probate Committee and Probate Rules Subcommittee of the Nashville Bar Association
· Former President, Maury County Bar Association, 1970
Civic and Other Activities
· Trustee, Community Foundation of Middle Tennessee, 1992-Present
· Member, Board of Directors of The Land Trust for Tennessee, 2000-Present
· Member, Metropolitan Employee Benefit Board, Nashville-Davidson County, 2005-2006
Articles
1/4/2012, "Waller Lansden's Trost named top tax lawyer," The Nashville Ledger
12/12/2011, Charles A. Trost Named Top Ten Tax Lawyer in the U.S. by State Tax Notes
12/5/2011, Tax Analysts announces its National Best of 2011-Congrats to Charlie Trost for being named Top 10 Tax Attorney!
11/17/2011, Signal Mountain: Judge Rejects Use of "Value in Use" Standard
5/2/2011, Relief for Alabama Storm/Tornado Victims
6/14/2010, Tennessee Legislature Passes "Technical Corrections" Bill
3/24/2010, Now is The Time for Property Owners to Take a Second Look at Real Property Tax Valuations
9/9/2009, Bellsouth Advertising v. Chumley: Tennessee Court of Appeals Upholds Commissioner of Revenue's Variance
6/17/2009, Tennessee General Assembly Amends Tennessee Tax Statutes
6/16/2009, Possible Refund Opportunity for Tennessee Taxpayers: Tennessee Court of Appeals Holds That In-House Software Exemption Applies to Software Created by Contract Workers from Staff Augmentation Service
5/20/2009, 2008-2009 Tennessee Tax Survey
4/24/2009, Now is The Time Property Owners to Take a Second Look at Real Property Tax Valuations
2/14/2009, Tennessee: State Tax Implications of the American Recovery and Reinvestment Act of 2009
9/18/2008, Firm Ranked Number One for Health Care, Government Relations, Mass Tort Litigation, Bankruptcy, Antitrust and Tax Law in Nashville and Tennessee
3/6/2008, Class Action Tax Litigation in Tennessee May No Longer Be A Risk for Retailers
9/11/2007, Waller Lansden News: Best Lawyers in America Honors 45 Waller Lansden Attorneys
5/18/2006, DaimlerChrysler Corp. v. Cuno
3/30/2006, Claim for Refund Recommended for Telephone Excise Tax Paid
3/24/2006, Management Fees Paid to Affiliated Companies May Trigger Business Tax Liability
3/24/2006, California Court Says LLC Fee is Unconstitutional
12/1/2005, Business Software in Jeopardy of Becoming Taxable Personal Property Under Proposed Rule
3/4/2005, Will Construction: Does a Will Really Mean What it Says?
1/13/2005, Waller Lansden Attorneys Named in Business Tennessee Magazine's List of Top 101 Lawyers in Tennessee
10/14/2004,, Sixteen Waller Lansden Attorneys Named in the 2005-2006 Edition of The Best Lawyers in America Published by Woodward White, Inc.
2/9/2004, Streamlined Sales Tax Update
1/16/2004, Waller Lansden Dortch & Davis Attorney Selected to Author Second Edition of Renowned Tax Publication