Bio

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 has been actively involved with the N.C. Bar Association, as Chair of the Tax Section, a principal drafter of the latest revisions to North Carolina’s partnership and LLC acts, a member of the LLC Act Revision Task Force, and a drafter and reviser of form documents for members of the Business Law Section (for LLCs).

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.

  • Fellow of the American College of Tax Counsel
  • Listed among The Best Lawyers in America: Tax (2008-2021)
  • Listed among Business North Carolina Magazine Legal Elite: Tax/Estate Planning (2003, 2005, 2006, 2008, 2009, 2012, 2013, 2017)
  • Listed among North Carolina Super Lawyers for Tax (2006-2020)
  • American Bar Association: Taxation Section, Business Law Section
  • North Carolina Bar Association: Tax Section (Chair 2003-2004); Business Law Section – Business Organizations Committee, LLC Act Revision Task Force, and Forms Initiative Committee
  • District of Columbia Bar (inactive)
  • Virginia State Bar (inactive)
  • Appalachian State University Board of Trustees: Member
  • Trinity Baptist Church of Raleigh: member of several committees over the years
  • Wake County Bar Association: Softball League championship game winning pitcher (2016, 2017, 2018, 2019)
  • National Association of Tax Professionals: "The North Carolina Limited Liability Company Act: State Law and Income Tax Implications for Business" (1993)
  • National Business Institute: "Sales and Use Tax Administrative and Judicial Procedure" (1994)
  • North Carolina Housing Finance Agency: "Low Income Housing Tax Credits-Syndication and Real Estate Issues" (1994)
  • NC Bar Foundation: "An Overview of the Low-Income Housing Tax Credit" (1996)
  • "The North Carolina Administrative Law Guide," chapter on N.C. Department of Revenue (1996)
  • NC Bar Foundation: "1999 North Carolina Pass-Through Entity Legislation" (1999)
  • UNC Tax Institute: "Cross-Entity Mergers and Conversions in North Carolina" (2001)
  • NC Bar Foundation: "Mergers, Conversions, and Mutations of Partnerships and LLCs" (2001)
  • NC Bar Foundation: "North Carolina General Practice Deskbook, Third Edition," chapter on Business Law (2004)
  • North Carolina Judicial College, ALJ Conference on Handling Tax Appeals: "North Carolina Taxation for Pass Through Entities" (2008)
  • NC Bar Foundation: "North Carolina General Practitioner's Guide to Business Law," chapter on Entity Formation (2010)
  • CFA Society North Carolina: "Other People’s Money – A Look at Private Investment Funds" (2016)
  • Elliott Davis, Year-End Update 2017: "Current Proposals on Tax Reform" (2017)