Thomas H. Cook, Jr.

Tom’s practice focuses on income taxation (including corporate and LLC mergers, acquisitions and reorganizations, and low-income housing and historic rehabilitation tax credits), state and local taxation, and partnership and limited liability company law. Before joining the firm in 1998, Tom had been a partner with another law firm in Raleigh, an attorney-advisor at the United States Tax Court in Washington, D.C., and a CPA with a Big Eight accounting firm in Virginia.

Tom is actively involved with the N.C. Bar Association, through which he has been Chair of the Tax Section, a principal drafter of the latest revisions to North Carolina’s partnership and LLC acts, and a member of the LLC Act Revision Task Force.

Tom received a B.S. in Commerce (accounting concentration) from the University of Virginia, a J.D. from the College of William & Mary, and an LL.M. in Taxation from Georgetown University. He also attended the University of Exeter in England and the University of Grenoble in France.

• Listed among The Best Lawyers in America: Tax (2008, 2009, 2010, 2011, 2012, 2013)
• Listed among Business North Carolina Magazine Legal Elite: Tax/Estate Planning (2003, 2005, 2006, 2008, 2009, 2012, 2013)
• Listed among North Carolina Super Lawyers for Tax (2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013)

• American Bar Association: Taxation Section; Forum on Affordable Housing and Community Development Law; Business Law Section
• North Carolina Bar Association: Tax Section (Chair 2003-2004); Business Law Section, Business Organizations Committee, LLC Act Revision Task Force
• District of Columbia Bar (inactive)
• Virginia State Bar (inactive)
• Member, Appalachian State University Board of Trustees
• Trinity Baptist Church of Raleigh, Bylaws and Policy Review Committee, Endowment Committee

• NC Bar Foundation: "North Carolina General Practitioner's Guide to Business Law," chapter on Entity Formation (2010)
• North Carolina Judicial College, ALJ Conference on Handling Tax Appeals: "North Carolina Taxation for Pass Through Entities" (2008)
• NC Bar Foundation: "North Carolina General Practice Deskbook, Third Edition," chapter on Business Law (2004)
• NC Bar Foundation: "Mergers, Conversions, and Mutations of Partnerships and LLCs" (2001)
• UNC Tax Institute: "Cross-Entity Mergers and Conversions in North Carolina" (2001)
• NC Bar Foundation: "1999 North Carolina Pass-Through Entity Legislation" (1999)
• "The North Carolina Administrative Law Guide," chapter on N.C. Department of Revenue (1996)
• NC Bar Foundation: "An Overview of the Low-Income Housing Tax Credit" (1996)
• North Carolina Housing Finance Agency: "Low Income Housing Tax Credits-Syndication and Real Estate Issues" (1994)
• National Business Institute: "Sales and Use Tax Administrative and Judicial Procedure" (1994)
• National Association of Tax Professionals: "The North Carolina Limited Liability Company Act: State Law and Income Tax Implications for Business" (1993)