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| University | University of Pennsylvania, B.A., summa cum laude, 1986 |
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| Law School | Columbia University, J.D., 1989; New York University, LL.M., 1994 |
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| Admitted | 1991, New York |
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| Memberships | New York State Bar Association (Secretary). |
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| Born | Bethesda, Maryland, April 16, 1965 |
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| Biography | Phi Beta Kappa. Harlan Fiske Stone Scholar. Notes and Comments Editor, Columbia Law Review, 1988-1989. Author: "Distinguishing Risk: The Disparate Tax Treatment of Insurance and Financial Contracts in a Converging Marketplace," 55 Tax Lawyer 481 (Winter 2002); "An Overview of the U.S. Federal Income Tax Treatment of Collateral Debt Obligation Transactions," 17 Journal of Taxation of Financial Institutions 27 (July/August 2001); "Snake in the Box: The Hazards of Policymaking With `Anti-Abuse' Rules," 88 Tax Notes 107 (October 2, 2000); "Reconciling Policies and Practice in the Taxation of Financial Instruments," 77 Taxes 236 (March, 1999); "An Overview of the Taxation of Credit Derivatives" (Chapter) in The Use of Derivatives in Tax Planning (Frank J. Fabozzi & Robert P. Molay, editors) (1998); "Taxpayers' Ability to Avoid Tax Ownership: Current Law and Future Prospects," 51 The Tax Lawyer 279 (1998); and "The Tax Nothing," 74 Tax Notes 619 (February 3, 1997). Winner: The Burton Award for Legal Achievement (recognizing exceptional legal writing). Listed in Chambers Global's The World's Leading Lawyers and Chambers USA: America's Leading Lawyers.
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| ISLN | 901677776 |
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Documents by this lawyer on Martindale.com | |
Senator Stabenow’s Alternative Energy Tax Incentive Measure Fails to Pass SenateGregory K. Lawrence,David S. Miller,Daniel J. Mulcahy,Harley Raff, March 22, 2012 On March 13, an amendment to the “Moving Ahead for Progress in the 21st Century Act” (which is also known as the “Surface Transportation Act”) that would have reestablished and extended several tax incentives for alternative energy, failed to garner the required 60 votes for...
Application of Proposed FATCA Regulations to Foreign Investment VehiclesShlomo M. Boehm,David S. Miller,Jason D. Schwartz, March 1, 2012 On February 8, the Internal Revenue Service issued proposed regulations that provide guidance on the “FATCA provisions” contained in sections 1471-1474 of the Internal Revenue Code.1 The purpose of FATCA is to reduce U.S. tax evasion by requiring “foreign financial...
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