Jacob Morse

“Charlie was the ultimate service provider. He is vastly experienced and had a great understanding of our issues. He was the best to deal with in every way.” – Client quote in Chambers USA Charlie Mercer focuses his practice on state and local tax controversies (SALT), including property tax, sales and use tax, and corporate and individual income tax. Charlie has extensive experience representing taxpayers in real property and business personal property tax appeals across No...

A Board Certified Specialist in appellate practice, Charles Coble handles complex business litigation and appeals across a range of courts and jurisdictions. He has represented businesses and individuals in a wide variety of matters at the trial and appellate levels, including bet-the-company litigation, franchise disputes, intellectual property matters, and class actions. Charles has handled numerous complex business litigation cases in federal court and the North Carolina Business Court. Hi...

University of North Carolina at Chapel Hill undergraduate (1978) and law school (1981). Early career concentration on civil litigation. Substantial experience in jury trials, as well as every aspect of litigation from depositions, mediation, arbitration, motion practice, and bench trials. Married to Marci High Armstrong, a family law board certified specialist. Practiced together in small litigation firm since 1985. Three children. Oldest and youngest are attorneys practicing law with them in...

Noah H. Huffstetler III is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Appellate Practice, Commercial Litigation, Health Care Law, Litigation - Antitrust and Litigation - Regulatory Enforcement (SEC, Telecom, Energy). Noah H., who practices law in Raleigh, North Carolina, has been recognized since 1991. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Noah H. is held by other top lawyer...

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...

Thomas I. Lyon is a top attorney recognized by Best Lawyers in the practice area(s) of Closely Held Companies and Family Businesses Law and Corporate Law. Thomas I., who practices law in Raleigh, North Carolina, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Thomas I. is held by other top lawyers in the same geographic and legal practice area.

Dieter Mauch is a top attorney recognized by Best Lawyers in the practice area(s) of Employment Law - Management and Litigation - Labor and Employment. Dieter, who practices law in Durham, North Carolina, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Dieter is held by other top lawyers in the same geographic and legal practice area.

Bettie Kelley Sousa is a top attorney recognized by Best Lawyers in the practice area(s) of Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law, Commercial Litigation and Corporate Law. Bettie Kelley, who practices law in Raleigh, North Carolina, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Bettie Kelley is held by other top lawyers in the same geographic and legal practice area.

Shirley M. Diefenbach is a partner/member of the law firm of Walker, Lambe, PLLC, where she primarily practices in the areas of Estate Planning, Elder Law and Trust & Estate Administration. Ms. Diefenbach is also the managing partner of the Trust & Estate Administration department within the law firm. For over forty years, Walker Lambe, PLLC has served its clients, in the areas of Estate planning, Trust Administration, Probate, Taxation, Estate and Trust Disputes, Planning for childre...

A member of Manning Fulton's litigation section, William C. Smith, Jr. has a diverse litigation practice. He represents small and large businesses, and individuals in a variety of litigation and administrative law matters, including contract disputes, debt collection, employment, real estate and bankruptcy matters. William represents clients in both federal and state courts. He also advises both employers and employees on labor and employment issues and related matters, and represents a numbe...