Carl E. Hartley - Baker, Donelson, Bearman, Caldwell & Berkowitz, PC

Carl E. Hartley

Listed in Best Lawyers since 2005
Phone: 423-756-2010

Carl E. Hartley is head of Baker Donelson's Tax Department and has held that position since 2003. He concentrates his practice in federal as well as state and local taxation law, as well as representing clients in corporate law and real estate law matters. Mr. Hartley's federal tax practice includes choice and formation of business entities; capital formation; acquisitions and divestitures; mergers, reorganizations and restructuring of business entities; business tax planning; and tax considerations in regard to real estate transactions. He represents both businesses and individuals in federal tax audits.

Mr. Hartley's state and local tax practice also includes choice and formation of business entities under applicable state tax law; as well as tax planning regarding various business structures and transactions. Mr. Hartley has represented numerous business clients before the Tennessee and Georgia Departments of Revenue, including representation in audits involving a variety of state and local taxes, nexus inquiries, penalty waiver requests, applications for tax exemptions, benefits and incentives, and voluntary disclosure agreements. He also regularly assists clients in connection with state tax disputes with or nexus inquiries from revenue departments in numerous other states, as well as assist with tax planning opportunities in such other states.

University of TennesseeBS 1970University of Tennessee College of LawJ.D. 1973
Chattanooga Manufacturers AssociationTennessee Chamber of Commerce and Industry

Case History

Combustion Engineering, Inc. v Tennessee Commissioner of Revenue — Successful challenage to interest rate computation process.
High Country Adventures et al v Polk County, Tennessee — Successful constitutional challenage to local business privilege tax. 
Eastman Chemical Co. v Tennessee Commissioner of Revenue — Represented amicus in overall effort which successfully sustained the industrial machinery exemption for certain chemical reaction processes.

Client Comments

"Carl Hartley has an excellent grasp on complex issues and a talent for conveying those issues in a manner that is both persuasive and easy to understand."

-Steven Metzger
Service Corporation International

Office Location

1900 Republic Centre
633 Chestnut Street
Chattanooga, TN 37450
United States

Lawyer of the Year Awards

2016 Lawyer of the Year in Corporate Law of the Chattanooga Metro Area2015 Lawyer of the Year in Tax Law of the Chattanooga Metro Area
Carl E. Hartley has earned a Lawyer of the Year award for 2016!Carl E. Hartley has earned a Lawyer of the Year award for 2015!

Practice Areas

Corporate Law (Closely-Held Businesses, General Corporate, Limited Liability Companies, Manufacturing, Mergers & Acquisitions, Partnership and Limited Liability, Subchapter S Corporations, Tax, Transactions)
Litigation and Controversy - Tax
Non-Profit / Charities Law
Tax Law (Audits, Controversy, Corporate, Income Tax, Litigation, Sales and Use Tax, State and Local Tax, Tax Assessment, Tax Disputes, Tax Planning)

Other Information

Gender: Male