Ben Simpson

Reed is a litigation attorney and focuses his practice primarily on state and local tax (SALT) controversies, including property tax, sales and use tax and other excise taxes, corporate and individual income tax. He represents clients in a variety of industries including retail, manufacturing, life sciences, and healthcare in matters involving tax strategy, administrative challenges and appeals, and contested cases before the North Carolina Property Tax Commission and North Carolina Office of...

Roger W. Smith, Jr., was born in Raleigh, North Carolina and attended the Raleigh public schools. He received a Bachelor of Arts degree in English from the University of North Carolina in 1991. While at UNC he was inducted into the Order of Gimghoul. After college, Mr. Smith moved to Wyoming where, during a period of about two years, he learned to hand-make rough white-pine furniture in the Western tradition. He returned to North Carolina and co-founded Appalachian Designs, a company through ...

With an extensive trial résumé, Brian centers his practice on insurance coverage analysis and litigation, insurance bad faith and extra-contractual litigation, insurance regulatory matters including representation of the North Carolina Rate Bureau and the North Carolina Reinsurance Facility, the defense of transportation liability claims involving large commercial trucks and buses, medical negligence cases and products liability litigation. Brian has litigated cases to verdict i...

Stephen T. Byrd is a lawyer recognized by Best Lawyers in the practice areas of Business Organizations (including LLCs and Partnerships), Closely Held Companies and Family Businesses Law, Corporate Law, Mergers and Acquisitions Law, Tax Law and Trusts and Estates. Stephen T. practices law in Raleigh, North Carolina Best Lawyers has recognized Stephen T. Byrd since 2018. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice ar...

Connie Elder Carrigan is a lawyer recognized by Best Lawyers in the practice areas of Labor Law - Management and Litigation - Labor and Employment. Connie Elder practices law in Raleigh, North Carolina Best Lawyers has recognized Connie Elder Carrigan since 2022. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Connie Elder Carrigan is held by other lawyers.

Andrew W. Merrills is a lawyer recognized by Best Lawyers in the practice area of Immigration Law. Andrew W. practices law in Raleigh, North Carolina Best Lawyers has recognized Andrew W. Merrills since 2025. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Andrew W. Merrills is held by other lawyers.

Brooke Dalrymple is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Brooke, who practices law in Raleigh, North Carolina, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Brooke is held by other top lawyers in the same geographic and legal practice area.

Tyler is passionate about the hemp and cannabidiol ("CBD") industries, their products, and their people. He co-chairs the firm's Hemp Law practice group, and he represents clients in all aspects of the hemp and CBD industries – both in North Carolina and beyond. His clients include farmers and growers, processors, extractors, product manufacturers, wholesalers, distributors, and retailers. He also assists clients who are involved in the industry but do not directly "touch the plant" &nd...

Drew Patty is a partner with Phelps Dunbar, LLP in the firm's Intellectual Property and Cybersecurity Groups. He also leads the firm's Artificial Intelligence Working Group. With 30 years of experience in a broad range of transactional intellectual property matters and related litigation, he also has a growing AI and data privacy practice. His chemical patent experience includes patent preparation and prosecution in the fields of oilfield proppants and other downhole chemicals, refinery catal...

3 Things to Know About Elizabeth Ligon Noriega : She is a North Carolina State Bar Board Certified Specialist in Workers’ Compensation Law. She has been recognized on the “Best Lawyers” list for Workers’ Compensation Law – Claimants (2025–2026).* She brings more than a decade of experience representing employers and insurers in workers’ compensation cases. Elizabeth Ligon Noriega is a Partner at the Law Offices of James Scott Farrin , where she focuse...