Fabio Leonardi is a member of Sutherland's Tax Practice Group, where he focuses his practice in the area of state and local taxation.
Before joining Sutherland, Fabio was a Teaching Fellow at Georgetown University Law Center, where he contributed to teaching a first year class entitled "Law in a Global Context." Fabio also served as a legal intern at the D.C. Office of Tax and Revenue, Office of Chief Counsel, where he focused on state and local tax issues and assisted the chief and general counsels in litigation before the D.C. Office of Administrative Hearings. In addition, he has worked as a legal intern at the U.S. Securities and Exchange Commission, Division of Enforcement; served as a judicial intern to the Hon. Reggie B. Walton at the U.S. District Court for the District of Columbia; and was a summer associate in the tax group of a large international law firm in New York and Milan, Italy.
Fabio earned his LL.M. in Taxation from Georgetown University Law Center, where he was the president of the LL.M. Tax Council; his J.D. from George Washington University Law School; and his B.A. in Legal Science from the University of Padua, Italy.
Fabio is admitted to the New York Bar. He has submitted his application to the District of Columbia Bar. His work is supervised by District of Columbia Bar members.
Professional Honors and Awards
· Phi Delta Phi Legal Institute Balfour Scholarship
· Columbian Lawyers Association Scholarship Award
Recent Publications
· Author, "The Sky is Not the Limit: A Review of U.S. Space Transportation Law from a WTO Perspective," Indian Journal of International Economic Law (2011)
· Author, "A Bailout for the International Trade System: Rescuing the WTO from TARP," International Trade & Business Law Review (2011)
· Author, "Italy Aims for Simpler Settlement System," International Tax Review (2009)
Legal Alerts
Legal Alert: Where's the "Beef"? Sublicensing Qualifies for Virginia Addback Exception
April 18, 2012
Legal Alert: Colorado's Use Tax Reporting Regime Declared Unconstitutional
April 3, 2012
Legal Alert: Single Sales Factor Election May Create Exposure to Large Corporate Understatement Penalty in California
March 28, 2012
Legal Alert: South Carolina Court Places Dual Burden on Department of Revenue in Alternative Apportionment Cases
March 22, 2012
Legal Alert: U.S. Court of Appeals Holds New Jersey's Retroactive Escheatment of Gift Card Abandoned Funds Unconstitutional and its Priority Rules Preempted by Federal Law
January 18, 2012
Legal Alert: Be Ready to Pounce on a Texas Margins Tax Challenge
August 26, 2011
Legal Alert: The Top 10 Ways Unclaimed Property Audits Differ From Insurance Market Conduct Exams
August 18, 2011
Legal Alert: Tax Injunction Act Does Not Bar a Levy Imposed on a Single Entity
August 9, 2011
Legal Alert: New Jersey Supreme Court Holds Throwout Rule Is Facially Constitutional, But Unconstitutionally Applied
August 8, 2011
Legal Alert: Applying Costs of Performance to Apportion Service Income: Massachusetts and Oregon Courts Reach Differing Conclusions
July 8, 2011
Publications
April 2012 SALT Shaker Newsletter
April 2012
February 2012 SALT Shaker Newsletter
February 2012
November 2011 SALT Shaker Newsletter
November 2011
September 2011 SALT Shaker Newsletter
September 2011
September 2011 Golden State Edition SALT Shaker Newsletter
September 2011
August 2011 SALT Shaker Newsletter
August 2011
June/July 2011 SALT Shaker Newsletter
June/July 2011