Best Lawyers in America for Tax Law
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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...
Susan Holzman focuses primarily on estate planning and administration, estate and gift taxation, and income taxation of individuals and entities. Her experience includes tax and estate planning for business executives, professionals, and high net worth owners of closely-held businesses and their families. She provides customized advice concerning business succession planning, the implementation of lifetime gift programs, and intra-family sales, and she drafts and negotiates premarital agreeme...
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...
J. Leslie LaReau is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law and Trusts and Estates. J. Leslie, who practices law in Oklahoma City, Oklahoma, has been recognized since 2012. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which J. Leslie is held by other top lawyers in the same geographic and legal practice area.
Craig T. McClung's legal practice involves all aspects of personal wealth and business planning for domestic and international clients, including tax planning, business structuring and estate planning. A substantial portion of Craig's practice involves advanced planning techniques for the preservation of individual wealth and business capital.
Mr. O ‘Neal is a shareholder in the firm. Mr. O’Neal has been with the firm since 2008. He is a certified specialist in the fields of both Taxation Law, and Estate Planning and Probate by The Supreme Court of South Carolina. He is listed in the book The Best Lawyers in America in the fields of Closely Held Companies and Family Businesses Law and Trusts and Estates Law. He received his Bachelor of Arts Degree from the Furman University, his Juris Doctor Degree from the University o...
Mr. Katz’s diverse practice covers federal and state income tax, estate and gift tax planning, and state corporate, limited liability company and partnership law. This experience provides him with the ability to structure transactions to meet the tax and business needs of the Firm’s clients. This representation includes the typical structuring necessary for partnership, joint venture and corporate transactions, as well as, structuring litigation settlements and pleadings (with particular emph...
Ms. Yoshihara focuses on federal income and estate taxation, state taxation, estate planning and the purchase and sale of real property. She has worked on matters involving complex federal income and estate tax issues, Section 1031 forward and reverse exchanges, state income and General Excise Tax issues and the acquisition, financing and development of commercial real properties.
Richard Di Marco is a principal in Cohen and Wolf’s Tax, Trusts and Estates, and Business & Corporate Groups. He has thirty years' experience advising clients in tax matters, estate planning and administration, and business law; and representing taxpayers before the Internal Revenue Service. Mr. Di Marco practiced as a CPA prior to entering the practice of law. His clients include closely held corporations, partnerships, funds, tax-exempt organizations, and high net worth individual...
David B. Torchinsky is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law and Trusts and Estates. David B., who practices law in Rockville, Maryland, has been recognized since 2022. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which David B. is held by other top lawyers in the same geographic and legal practice area.
Bud Bourke has extensive experience in business, residential and commercial real estate and tax planning for individuals, partnerships and corporations. He works with individuals (regardless of net worth), executives, closely-held business owners and professionals within Colorado, across the nation, and internationally, to manage their legal and legacy concerns and their multi-generational family businesses. He has years of experience with the preparation of simple and complex estate plans an...
David M. Halpen is Principal-in-Charge of the Palm Beach office of Cummings & Lockwood. David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients. Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach offices.
Andrew R. Comiter is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Law, Tax Law and Trusts and Estates. Andrew R., who practices law in Palm Beach Gardens, Florida, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Andrew R. is held by other top lawyers in the same geographic and legal practice area.
Joy Miyasaki is a Partner in the firm’s Honolulu office, and a member of the Tax, Estate Plan and Trust Administration practice group, concentrating in tax and estate planning, wealth preservation and asset protection, charitable planning and tax-exempt organizations, trust and estate administration, and trust and estate disputes and litigation. Joy received an A.B. and J.D. from Georgetown University. Her prior experience includes being a trial attorney with the IRS Office of Chief Cou...
Our Methodology
Recognition by Best Lawyers is based entirely on peer review. Our methodology is designed to capture, as accurately as possible, the consensus opinion of leading lawyers about the professional abilities of their colleagues within the same geographical area and legal practice area.
The Process
Best Lawyers employs a sophisticated, conscientious, rational, and transparent survey process designed to elicit meaningful and substantive evaluations of the quality of legal services. Our belief has always been that the quality of a peer review survey is directly related to the quality of the voters.