Best Lawyers in America for Litigation and Controversy - Tax

Scott Ludwig advises a broad range of clients on corporate and tax issues in corporate acquisitions and sales, including the negotiation, drafting and reviewing of acquisition and sale documents. He is experienced in advising companies in high technology, life sciences, biotechnology and traditional products and services, including start-up and established companies. Scott utilizes a team approach by working closely with each client's advisors. This team approach has, over the years, proven t...

Drew Raines is exclusively dedicated to the representation of taxpayers through the property tax appeal process. His background in the fine arts allows him to approach the law from a unique perspective and mine previously unexplored possibilities in the seemingly limited world of property tax rules. Mr. Raines received a B.F.A. from Memphis College of Art in 2007 with dual emphases in photography and printmaking, and a minor in art history. In 2008, he graduated from the University of Memphis...

Mr. Merline is a shareholder in the firm. Mr. Merline has been with the firm since 1983. He is a certified specialist in the fields of both Taxation Law, and Estate Plan­ning and Probate Law by The Supreme Court of South Caroli­na. He is listed in the book The Best Lawyers in America in the following fields: Business Organizations, Closely Held Companies and Family Businesses Law, Corporate Law, Employee Benefits Law, Litigation - ERISA, Litigation - Trusts and Estates, Litigation and...

With his deep knowledge and breadth of experience in law and taxation, Mr. William R. Culp, Jr. helps clients structure their business affairs to maximize their wealth. Mr. Culp represents a wide variety of clients, from entrepreneurs and private investors to large corporate clients. Clients look to him for guidance in structuring complex business arrangements and transactions, and for solutions to the most challenging business problems. Mr. Culp's practice includes real estate and partnershi...

Mark E Rizik is Chair of the firm’s Taxation practices. He has extensive experience in matters regarding tax penalty cases, tax refund claims and litigation, estates and trusts as S corporation shareholders, employee and independent contractor classification, employee leasing, business transactions, and tax controversies. Mr. Rizik has tried hundreds of tax cases successfully. His cases have often resulted nationally published opinions. Mr. Rizik previously was a Senior Trial Attorney i...

Casey W. Arnold is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Litigation - Insurance, Litigation - Real Estate, Litigation - Trusts and Estates and Litigation and Controversy - Tax. Casey W., who practices law in Jacksonville, Florida, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Casey W. is held by other top lawyers in the same geographic and legal practice a...

Luke T. Tashjian 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. Luke T., who practices law in Westport, Connecticut, has been recognized since 2022. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luke T. is held by other top lawyers in the same geographic and legal practice area.

Shawn O’Brien is nationally recognized by his peers and clients as a leading tax practitioner with a focus on tax disputes and controversies involving state, federal and international tax authorities. Drawing on his 25 years of experience, Shawn represents clients in tax examinations and administrative appeals and, when necessary, serves as a forceful advocate in litigation before the US Tax Court, US district courts, the US Court of Federal Claims, state courts and federal appellate co...

Abbey Garber focuses his practice on tax litigation and providing advice in connection with applying tax laws to individuals, estates, corporations, and partnerships. Serving more than 30 years in the Office of Chief Counsel at the Internal Revenue Service, he tried cases of all sizes in Tax Court, earning significant favorable opinions in fraud, tax shelter, and many other cases; received a full Tax Court opinion in an attorneys’ fees case; and prosecuted criminal tax cases in United S...

Anthony C. Willoughby is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Law, Employee Benefits (ERISA) Law, Litigation and Controversy - Tax and Tax Law. Anthony C., who practices law in Birmingham, Alabama, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Anthony C. is held by other top lawyers in the same geographic and legal practice area.

Bob Wellen, a partner of the firm, has practiced tax law for nearly 35 years. His practice involves planning, structuring and negotiating business transactions and representing taxpayers seeking private letter rulings from IRS and tax policy determinations from IRS and the Treasury Department and in controversies with IRS. He also serves as an arbitrator and as an expert witness in commercial disputes involving tax issues. Bob grew up in Jersey City, New Jersey. He graduated from Yale College...

John Nail’s practice focuses on representing clients in all levels of matters with the IRS, from examination and appeals to litigation in the United States Tax Court and Federal District Court. John has significant experience that allows him to effectively counsel clients in tax matters. He has assisted clients in matters involving disallowed deductions for charitable contributions, executive compensation, and bad business debts; employment tax compliance; state sales and use tax audits...

Gregory Rhodes is a shareholder in Dentons Sirote’s Birmingham, Alabama office, where he is a member of the Tax practice group and leads the Dentons Sirote Tax Controversy team. In his practice, Greg focuses on complex tax controversy and tax litigation work. He has successfully represented professional athletes, partnerships, corporations, and individuals as a first-chair trial attorney in high-stakes federal and local tax litigation throughout the country. Greg has also successfully h...

Eric Smith is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation and Controversy - Tax. Eric, who practices law in New York, New York, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Eric is held by other top lawyers in the same geographic and legal practice area.

Eric J. Rollinger is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation and Controversy - Tax and Tax Law. Eric J., who practices law in Rockville, Maryland, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Eric J. is held by other top lawyers in the same geographic and legal practice area.

Jon Block represents and advises clients with Maine, New Hampshire, and Massachusetts tax problems. Jon litigates tax cases at the administrative level and through all levels of the court system, advises clients on transactional and multistate tax issues, obtains advance rulings for clients, and does a substantial amount of legislative and government relations work in the tax area. Jon's substantive expertise in state and local tax encompasses corporate and individual income tax, business pro...