Tax Law
C. Wells "Wells" Hall III
Recognized in Best Lawyers since 2007 Awarded Practice Areas
Biography
C. Wells Hall III is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law.
C. Wells, who practices law in Charlotte, North Carolina, has been recognized since 2007. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which C. Wells is held by other top lawyers in the same geographic and legal practice area.
Overview
Charlotte, North Carolina
- Duke University, J.D., graduated 1973
- North Carolina State University, BS, graduated 1970
- North Carolina, North Carolina Bar Admission
- South Carolina, South Carolina Bar Admission
- Journal of Multi-State Taxation and Incentives, Thomson Reuters - Editorial Board (2000-2012)
- American Bar Association - Section of Taxation, Vice Chair, Pro Bono and Outreach (2013-2016), Member of Council (2007-2010); Chair, Special Projects Committee (2006-2008); Chair, S Corporation Committee (1996-1998)
- American College of Tax Counsel - Secretary/Treasurer (2017-present), Regent (2013-2016); American College of Trust and Estate Counsel, North Carolina State Chair (1997-2002), Regent (2002-2005)
- J. Nelson Young Tax Institute - Board of Advisors, Planning Committee (1981-present)
- Journal of Business Entities, Thomas Reuters - Editorial Board (2000-2016)
- Journal of Pasthrough Entities, Walters Kluwer CCH - Columnist
- National Association of State Bar Tax Sections - Chair (1990-1991)
- North Carolina Bar Association - Chair, Young Lawyers Division (1984-1985); Chair, Tax Section (1986-1988); Board of Governors (1989-1992); Chair, Joint Subcommittee of the Taxation and Business Law Sections to draft the 1999 Revised North Carolina Limited Liability Company Act
- North Carolina Limited Liability Company Act - Member of drafting committee for the original enactment and subsequent revision (1993, 1999, 2013)
- Southeast Region IRS/Bar Liaison Committee - Chair (1989-1990)
- Young Lawyers Division, Mecklenburg County Bar - Chair (1982-1983)
- U.S. District Court for the Middle District of North Carolina
- U.S. District Court for the Western District of North Carolina
- U.S. Tax Court
- Supreme Court of the United States
- U.S. Court of Appeals for the District of Columbia Circuit
- U.S. Court of Appeals for the Fourth Circuit
- U.S. Court of Federal Claims
Charlotte, North Carolina
- North Carolina, North Carolina Bar Admission
- South Carolina, South Carolina Bar Admission
- Journal of Multi-State Taxation and Incentives, Thomson Reuters - Editorial Board (2000-2012)
- American Bar Association - Section of Taxation, Vice Chair, Pro Bono and Outreach (2013-2016), Member of Council (2007-2010); Chair, Special Projects Committee (2006-2008); Chair, S Corporation Committee (1996-1998)
- American College of Tax Counsel - Secretary/Treasurer (2017-present), Regent (2013-2016); American College of Trust and Estate Counsel, North Carolina State Chair (1997-2002), Regent (2002-2005)
- J. Nelson Young Tax Institute - Board of Advisors, Planning Committee (1981-present)
- Journal of Business Entities, Thomas Reuters - Editorial Board (2000-2016)
- Journal of Pasthrough Entities, Walters Kluwer CCH - Columnist
- National Association of State Bar Tax Sections - Chair (1990-1991)
- North Carolina Bar Association - Chair, Young Lawyers Division (1984-1985); Chair, Tax Section (1986-1988); Board of Governors (1989-1992); Chair, Joint Subcommittee of the Taxation and Business Law Sections to draft the 1999 Revised North Carolina Limited Liability Company Act
- North Carolina Limited Liability Company Act - Member of drafting committee for the original enactment and subsequent revision (1993, 1999, 2013)
- Southeast Region IRS/Bar Liaison Committee - Chair (1989-1990)
- Young Lawyers Division, Mecklenburg County Bar - Chair (1982-1983)
- Duke University, J.D., graduated 1973
- North Carolina State University, BS, graduated 1970
- U.S. District Court for the Middle District of North Carolina
- U.S. District Court for the Western District of North Carolina
- U.S. Tax Court
- Supreme Court of the United States
- U.S. Court of Appeals for the District of Columbia Circuit
- U.S. Court of Appeals for the Fourth Circuit
- U.S. Court of Federal Claims
Client Testimonials
Awards & Focus
Recognized in The Best Lawyers in America® 2026 for work in:
- Tax Law
Additional Areas of Practice:
- Trusts and Estates
Awards:
- North Carolina Business Journal Legal Elite
- The Best Lawyers in America®: Tax Law, Trusts and Estates (2017-2018)
- North Carolina Super Lawyers: Tax (2006-2017)
News & Media
Case History
Cases
- Represents taxpayers before the Internal Revenue Service
Represents taxpayers before the Internal Revenue Service, the North Carolina Department of Revenue, the North Carolina Employment Security Commission, and Tax Commissions of multiple states in individual and corporate tax audits and appeals
- Regularly handles transactions and tax planning
Regularly handles transactions and tax planning involving pass-through entities, including merger and acquisition transactions when an S corporation or LLC is the target. Much of his legal experience has been involved in the finance, healthcare, and real estate sectors
- Represents sponsors of real estate investment funds
Represents sponsors of real estate investment funds, including limited partnerships, limited liability companies, real estate investment trusts, UPREITs, and combined fund structures
- Treasury Regulations under Section 1411
Recently participated in preparation of comments by the ABA Section of Taxation on the proposed Treasury Regulations under Section 1411 of the Internal Revenue Code (net investment income tax)
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