Theresa M. Sprain

Charlie Mercer is an attorney at Young Moore and Henderson, P.A. and represents clients before state and federal courts and administrative boards and commissions. He serves as a lawyer and advisor to corporations, partnerships, and individuals on a variety of issues, including state and local tax issues and economic development matters. A Fellow of the American College of Tax Counsel, Charlie is recognized by Best Lawyers in America in Tax Law and Commercial Litigation and by Chambers USA: Am...

Tom Wilmoth is a top attorney recognized by Best Lawyers in the practice area(s) of Consumer Protection Law. Tom, who practices law in Durham, North Carolina, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Tom is held by other top lawyers in the same geographic and legal practice area.

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...

Charles Montgomery is a N.C. Board Certified Specialist in Family Law*, as certified by the North Carolina State Bar. Charles has been a certified Family Law Specialist for over nineteen years. He is one of only 243 lawyers statewide to achieve this distinction in Family Law of the more than 20,000 licensed North Carolina lawyers. His practice emphasizes equitable distribution of property, child custody, child support, alimony and divorce. In addition to more than thirty-nine years' experienc...

Steven maintains a varied practice focusing on representing workers who have been injured on the job and people who have been injured due to the negligence of others. His practice also includes representing consumers who have been harmed by unfair or deceptive business practices. Steven started his legal career with the office of the North Carolina Attorney General, where he worked primarily defending the state of North Carolina in workers’ compensation cases, before deciding to join Ma...

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

Charles L. Steel IV is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Law, Litigation and Controversy - Tax, Tax Law and Trusts and Estates. Charles L., who practices law in Durham, North Carolina, has been recognized since 2010. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Charles L. is held by other top lawyers in the same geographic and legal practice area.

Michael J. Denning is a top attorney recognized by Best Lawyers in the practice area(s) of Family Law, Family Law Arbitration and Family Law Mediation. Michael J., who practices law in Raleigh, North Carolina, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Michael J. is held by other top lawyers in the same geographic and legal practice area.

Elizabeth Spainhour represents media, communications, and technology companies in a variety of regulatory and business matters. She also provides counsel to businesses on key issues involving privacy, digital marketing, and the rapidly changing digital environment. With a focus on companies in the media and technology industries, Elizabeth provides comprehensive advice and strategic counsel related to mergers and acquisitions and regulatory matters involving these businesses. She has signific...

Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hanson), The Supreme Court’s Federal Tax Jurisprudence published by the American Bar Association in 2010 and The Supreme Court, Federal Taxation and the Constitution , published by the America...