Craig B. Fields

Craig B. Fields

Education

Queens College (B.A., 1986)
Duke University School of Law (J.D., 1989)
New York University School of Law (LL.M., 1991)

Bar Admissions

Connecticut
New York
District of Columbia
Massachusetts

Craig B. Fields is co-chair of the firm’s Tax Department and is also chair of the firm’s State + Local Tax Group. His practice focuses 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 jurisdictions throughout the United States as well as having resolved hundreds of non-public record cases around the country. Mr. Fields 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.

Chambers USA has ranked Mr. Fields as a leading state tax lawyer since 2012. In addition, Legal 500 US has recommended him since 2011 and he has been ranked consistently in Super Lawyers since 2006.

Mr. Fields has written extensively in the area of state and local taxation. His articles have appeared in numerous publications, including Tax Management’s Multistate Tax Report, State Tax Notes, Research Institute of America’s State and Local Taxes Weekly, the COST State Tax Report, the Journal of State Taxation, the Journal of Multistate Taxation and Incentives, the Journal of New York Taxation, Interstate Tax Report, and the American Bar Association’s The State & Local Tax Lawyer.

Mr. Fields is also a frequent lecturer concerning state and local taxes and has spoken before such organizations as New York University’s Institute on State and Local Taxation, Georgetown University Law Center’s Advanced State and Local Tax Institute, Vanderbilt University Law School’s Paul J. Hartman State and Local Tax Forum, the Council On State Taxation, The National Multistate Tax Symposium, the Energy Tax Association, STARTUP, the Tax Executives Institute, the Tulane Tax Institute, the Practicing Law Institute, and the Tax Section of the American Bar Association. Mr. Fields is a member of the Georgetown Law Center Advisory Board, the Advisory Board for The Journal of State Taxation, the Bloomberg BNA State Tax Advisory Board, and the State Tax Notes Advisory Board.

Agilent Technologies, Inc.
The Denver District Court judge ruled that the Colorado 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.
frog design, inc.
The New York State Tax Appeals Tribunal analyzed the New York license fee and held that a California corporation’s issued capital stock had a par value of $1 per share despite the Division of Taxation’s assertions that the corporation’s stock had no par value.
Duke Energy Corporation
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.
Lorillard Tobacco Company
The Michigan Court of Appeals reversed the Court of Claims and ruled that the corporation was permitted to elect to use the three-factor apportionment formula under the Multistate Tax Compact.
AE Outfitters Retail Co.
The Indiana Tax Court granted partial summary judgment against the Department of Revenue in a forced combination case.
Agilent Technologies, Inc.
The Denver District Court judge ruled that the Colorado 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.
frog design, inc.
The New York State Tax Appeals Tribunal analyzed the New York license fee and held that a California corporation’s issued capital stock had a par value of $1 per share despite the Division of Taxation’s assertions that the corporation’s stock had no par value.
Duke Energy Corporation
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.
Lorillard Tobacco Company
The Michigan Court of Appeals reversed the Court of Claims and ruled that the corporation was permitted to elect to use the three-factor apportionment formula under the Multistate Tax Compact.
AE Outfitters Retail Co.
The Indiana Tax Court granted partial summary judgment against the Department of Revenue in a forced combination case.

Chambers USA has ranked Mr. Fields as a leading state tax lawyer since 2012. In addition, Legal 500 US has recommended him since 2011 and he has been ranked consistently in Super Lawyers since 2006. He was also named to State Tax Notes’ “Top 10 Tax Lawyers” list in 2011.

What Clients Are Saying

  • Clients attest: “He is excellent with legal analysis, strategy development and follow-through.” – Chambers USA 2017
  • Clients say: “He knows to be aggressive or assertive as we want, and has a great level of experience. He gets a successful outcome very consistently. His interpersonal skills are excellent, engaging but not overwhelming; he comes at it with a nice balance.” – Chambers USA 2016
  • Interviewees say: “He is adept at negotiating settlements and formulating strategies to resolve issues favourably and expediently.” – Chambers USA 2015
  • State tax sources have said that “he is a very effective manager of litigation matters and attracts some important SALT cases.” – Chambers USA 2014
  • Clients praise his ability to “balance what the state is trying to do and what the taxpayer is trying to accomplish,” and regard him as a “very effective litigator: highly competent, and very good at articulating his points.” – Chambers USA 2013
  • Praised by clients for his “strong business acumen and great personality that conveys a professional and proactive approach to dealing with tax.” – Chambers USA 2012

Clients attest: “He is excellent with legal analysis, strategy development and follow-through.”
Chambers USA 2017


Clients say: “He knows to be aggressive or assertive as we want, and has a great level of experience. He gets a successful outcome very consistently. His interpersonal skills are excellent, engaging but not overwhelming; he comes at it with a nice balance.”  
– Chambers USA 2016


Interviewees say: “He is adept at negotiating settlements and formulating strategies to resolve issues favourably and expediently.”
– Chambers USA 2015


State tax sources have said that "he is a very effective manager of litigation matters and attracts some important SALT cases."
– Chambers USA 2014


Clients praise his ability to "balance what the state is trying to do and what the taxpayer is trying to accomplish," and regard him as a "very effective litigator: highly competent, and very good at articulating his points."
– Chambers USA 2013

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