Paul H. Frankel

Senior Counsel

New York, (212) 468-8034

Download vCard

Education

Dartmouth College (B.A., 1958)
;
University of Virginia School of Law (J.D., 1961)
;
New York University School of Law (LL.M., 1965)

Practices

State + Local Tax

Federal Tax Controversy

Appellate + Supreme Court

Bar Admissions

Virginia
New Jersey
New York

Sources laud him as "a nationally renowned state tax attorney and litigator."
- Chambers USA 2013

"A very good attorney and one of the top people in the state and local tax field in the USA."
- Chambers USA 2012

ABB C-E Nuclear Power, Inc.

The Missouri Supreme Court ruled that the gain recognized by a corporation from the sale of a subsidiary in an IRC Section 338(h)(10) transaction constituted non-business income for Missouri tax purposes.

Sherwin-Williams Co.

The Supreme Judicial Court of 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.

State Tax Settlement for Major Chemical Company.

Favorably settled a major state tax case in a Midwestern state for a national chemical company, resulting in complete elimination of the asserted deficiency.