Craig B. Fields engages in a practice focused on litigation and planning relating to state and local tax matters. He has been involved in controversies regarding state and local tax issues before the administrative and judicial systems of numerous jurisdictions throughout the United States. He has also provided advice regarding the potential tax consequences of complex restructurings involving the corporation income (franchise) taxes, the sales and use taxes, and miscellaneous taxes of many jurisdictions.

Mr. Fields has written and lectured extensively in the area of state and local taxation. He is also chair of the Task Force for Administrative and Judicial Procedural Reforms of the American Bar Association's State and Local Tax Committee and is a former chair of the Subcommittee for Corporate Income and Franchise Taxes.

• Kroger Co. v. Fisher, No. 02 CV 6564 (District Court, City and County of Denver, June 10, 2004), which rejected the Department of Revenue's attempt to forcibly combine The Kroger Co. with certain affiliated companies.
  
  
• In re Brooklyn Navy Yard Cogeneration Partners, L.P., DTA No. 819110 (NYS Div. of Tax Appeals Sept. 9, 2004), where the Division of Tax Appeals ruled that a cogeneration plant qualified for a statutory exemption from New York State's gas import tax.
  
  
• Osram Sylvania, Inc. v. Pennsylvania, 55 MAP 2003, 2004 Pa. LEXIS 3154 (Pa. Dec. 22, 2004), where the Pennsylvania Supreme Court affirmed the decision of the Commonwealth Court and held that the gain from a Section 338(h)(10) election constituted nonbusiness income for Pennsylvania corporate net income tax purposes.
  
  
• Sherwin-Williams Co. v. Commissioner of Revenue, 778 N.E.2d 504 (Mass. 2002), where the highest court in Massachusetts held that companies may legally reorganize themselves and, as long as the reorganization has economic substance, it must be respected for tax purposes even if the new structure also provides tax benefits.