Mitchell A. Newmark is Of Counsel in Morrison & Foerster’s New York office focusing on state and local tax litigation and appeals at all administrative and judicial levels of controversy. Mr. Newmark represents clients with respect to state and local tax issues in merger, acquisition and restructuring transactions. He is a co-editor of the firm's publication State & Local Tax INSIGHTS.

Prior to joining Morrison & Foerster, Mr. Newmark was a Deputy Attorney General of the New Jersey Attorney General’s Office. In this capacity, he defended and counseled the Division of Taxation in Corporation Business Tax and Gross Income Tax matters. Mr. Newmark also represented many other New Jersey agencies and governmental entities, including: the Department of the Treasury and its Divisions of Investment and Pensions and Benefits as well as the State Investment Council and the Office of Management and Budget; and the Department of Banking and Insurance and its Divisions of Banking and Insurance, as well as the Banking Advisory Board. As part of his duties, he counseled and defended the Commissioner of Banking and Insurance in complex financial services company conversions.

Following graduation from law school, Mr. Newmark was the law clerk to the Honorable Irwin I. Kimmelman, Judge of the New Jersey Superior Court, Appellate Division. Mr. Newmark graduated from Widener University School of Law, cum laude, where he was a board member of the law review, the Delaware Journal of Corporate Law. He also has an LL.M. in Taxation from Georgetown University Law Center and an M.B.A. from Rutgers University Graduate School of Management. Mr. Newmark is admitted to the New Jersey, New York, and Florida state bars and is admitted to practice before the United States Supreme Court, the Third Circuit Court of Appeals, the United States District Court for the District of New Jersey, and the United States Tax Court.

Mr. Newmark is Co-Chair of the State and Local Tax Subcommittee of the New Jersey Bar Association, a member of the Executive Committee of the Tax Section of the New Jersey Bar Association and a member of the Tax Section of the New Jersey Bar Association.

Recent Publications:

• Co-Editor, Morrison & Foerster State and Local Tax INSIGHTS newsletter, 2004 to present.
• “New Jersey Governor Supports Repeal of Throwout and Regular Place of Business Requirement, Extension of Loss Carryovers to 20 Years, and a Switch to Single Sales Factor October 2008,” by Craig B. Fields and Mitchell A. Newmark, State and Local Tax Update, (October 17, 2008).
• “Your North Carolina Refunds Are Saved By the Bill: Refund Claims Should Not Expire on August 14, 2008,” by Craig B. Fields and Mitchell A. Newmark, State and Local Tax Update, (August 5, 2008).
• “Your North Carolina Refunds Could Be in Jeopardy: Refund Claims Could Disappear on August 14, 2008,” by Craig B. Fields and Mitchell A. Newmark, State and Local Tax Update, (July 28, 2008).
• “New Jersey Throwout: Legislature Mulls Throwing It Out!,” by Craig B. Fields and Mitchell A. Newmark, State and Local Tax Update, May 16, 2008.
• “Doing Business in United States: New York, State Tax Segment,” by Craig B. Fields and Mitchell A. Newmark, PLC Cross-border Doing Business In… Handbook 2008.
• “2007 Hot Topics in State Taxation: Nexus, Discrimination, Combined Reporting, Apportionment Are Dominant Issues,” by Paul H. Frankel, Craig B. Fields and Mitchell A. Newmark, BNA Tax Management Multistate Tax Report, Vol. 14, No. 8, at 387, August 24, 2007.
• “New Jersey Attempts an End Run Around Public Law 86-272 while Throwout and Lanco are Challenged,” by Craig B. Fields and Mitchell A. Newmark, Practical US/Domestic Tax Strategies, Vol. 7, No. 4 at 11, April 2007.
• “A View From the Front Line: Business Friend or Foe - New Jersey Attempts an End Run Around Public Law 86-272,” by Craig B. Fields and Mitchell A. Newmark, State Tax Notes, at 53, January 8, 2007.
• “A View From the Front Line: It Is Time for New Jersey To Do the Right Thing,” by Paul H. Frankel, Amy F. Nogid, and Mitchell A. Newmark, State Tax Notes, at 577, February 20, 2006.
• “Garden State Truck Grab,” by Paul H. Frankel, Hollis L. Hyans, and Mitchell A. Newmark, Trafficworld, May 16, 2005.
• “The Truck Stops Here,” by Paul H. Frankel, Hollis L. Hyans, and Mitchell A. Newmark, New Jersey Law Journal, at 21, May 9, 2005.
• “A View From the Front Line: The Truck Stops Here -- New Jersey Special Projects Investigators Stop Trucks on New Jersey Highways,” by Paul H. Frankel, Hollis L. Hyans, and Mitchell A. Newmark, State Tax Notes, at 834, December 20, 2004.

Recent Speaking Engagements:

• “State of the States: Developments in State and Local Taxation,” speaker, 20th Annual Tax Executive Institute Houston Chapter, Houston, TX, May 21, 2008.
• “The Uncertain World of State Tax Planning,” speaker, Tax Executive Institute’s Chief Tax Officers Forum, Cambridge, MD, May 20, 2008.
• “Coming Under the Audit Microscope: Audit Developments,” speaker, Institute for Professionals in Taxation, New Jersey Bar and New Jersey Division of Taxation One-Day New Jersey Tax Seminar, Iselin, NJ, April 22, 2008.
• “Combination: together again. . . ,” speaker, Annual State and Local Tax Program, New York, NY, March 25, 2008.
• “East Coast Developments,” speaker, Annual State and Local Tax Program, San Francisco, CA March 4, 2008.
• “Around the Judicial Horn,” Tax Executives Institute Advanced State and Local Tax Seminar, speaker, New Orleans, LA, December 7, 2007.
• “State of the States: Developments in State And Local Taxation,” speaker, 19th Annual Tax Executives Institute Houston Chapter, Houston, TX, May 2, 2007.
• Annual State and Local Tax Program, speaker of the New Jersey Throwout Segment, New York, NY, April 26, 2007.
• “Trademark Holding Companies: A Tax Perspective,” speaker, International Trademark Association In-House Trademark Counsel’s Workshop, New York, NY, February 26, 2007.
• New Jersey Tax Developments and Update Program, speaker, New Jersey Bar Association Tax Law Section, New Jersey Law Center, New Brunswick, NJ, December 14, 2006.
• State and Local Tax Breakfast Roundtable, speaker, Nexus Update: New Jersey Throwout Segment (apportionment changes), New York, NY, October 17, 2006.
• Annual State and Local Tax Program, speaker, the North Carolina Department of Revenue Settlement Initiative Segment, Morrison & Foerster, New York, NY, March 14, 2006.
• “State of the States: Developments in State And Local Taxation,” speaker, Tax Executives Institute, Inc. New Jersey Chapter, Morristown, NJ, February 24, 2006.