“ Obtaining stealth victories – those that resolve without the need for a trial – on many of my clients’ matters make me the most proud.
Craig is co-chair of MoFo’s Tax Department and chair of the firm’s State + Local Tax Group. He regularly litigates state and local tax matters and counsels clients on state and local tax planning.
In addition to representing clients in state and local tax controversies before administrative and judicial systems in jurisdictions throughout the United States, Craig has resolved hundreds of non-public record cases around the country.
One of Craig’s clients told Chambers USA 2018: “He is technically and procedurally great.”
Craig has secured successful outcomes for clients in state general jurisdiction courts and tax courts as well as appellate courts for a multitude of clients, including:
He has also advised clients on the potential tax consequences, in many jurisdictions, of complex restructurings involving:
Craig received the NYU School of Professional Studies Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation in 2017.
In 2019 he was selected as a Fellow of the American Bar Foundation.
Craig’s articles on U.S. state-and-local taxation have appeared in publications, including:
Craig also frequently delivers lectures on state-and-local tax issues and has spoken before organizations including:
Craig is a member of:
The Colorado Court of Appeals held that the Department of Revenue could not forcibly include in a combined return a corporation’s subsidiary, a holding company that derived its income solely from investments in foreign entities, inasmuch as the Department was bound by its own regulation, which provided that a corporation without any property or payroll of its own cannot be included in a Colorado combined return.
The Virginia Supreme Court, in a 4-3 decision, held that the subject-to-tax safe harbor to the royalty addback was ambiguous and applies only to the extent that the royalties are actually taxed by another state. In addition, the court agreed with the company’s alternative argument that a portion of the royalties qualify for the safe harbor when: (1) the royalties are taxed by states that require the royalty payor to add back the royalty payments; or (2) the royalties are taxed by states that require combined or consolidated reporting.
A New York State Administrative Law Judge held that the former Chief Financial Officer of a Fortune 500 Company, who was based in New York City while CFO but retired and then moved to Paris to be with his wife, a French domiciliary with whom he rekindled a relationship after more than 40 years apart, clearly established that he was no longer domiciled in New York, and therefore could no longer be taxed as a New York State and City resident.
The New Jersey Tax Court held that electric utilities taxes paid to North Carolina and South Carolina are not taxes “on or measured by profits or income, or business presence or business activity” and, therefore, are not required to be added back to the taxpayer’s federal taxable income for Corporation Business Tax purposes.
The Indiana Tax Court granted partial summary judgment against the Department of Revenue in a forced combination case.
Chambers USA 2012 – 2019
The Legal 500 US 2011 – 2019