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Paul R. Comeau

Partner, Former Chair and Board Member
  • New York
  • Florida

B.A., cum laude, University at Buffalo, State University of New York 

J.D., magna cum laude, SUNY Buffalo Law School

Paul has practiced New York law since 1974 and Florida law since 1975. He focuses on high-net-worth clients, tax planning for individuals and businesses, and multistate tax issues. Early in his career, he gained valuable experience in federal and international taxation as well as merger and acquisition projects for private and publicly traded companies. He began to focus on state and local tax matters in the 1970s and founded the Hodgson Russ State & Local Tax Practice at that time. Industry projects helped to shape the laws and interpretations in New York and impacted such industries as computer software, direct mailing, transportation, fuel, publishing, catering, nonprofit, emerging technologies, tax incentives, credits, marketing, temporary help, real estate, manufacturing, information services, and numerous others through group lobbying efforts, legislation, litigation, and the publication of regulations and other guidance.

When New York State began conducting residency audits in the late 1980s, Paul authored reports that were subsequently reflected in detailed audit guidelines that continue to serve as a model for other states. Paul's speeches on residency as well as his reports were instrumental to the historic 1996 North Eastern State Tax Officials Association (NESTOA) agreement, which called for greater uniformity in residency audits in the northeastern states.

In recent years, Paul has split his time between his tax practice and high-end estate planning, working with sophisticated clients and their advisors on cutting-edge solutions, often with state, federal, or international tax benefits.

In 1996, Paul founded the New York State Bar Association's annual State and City Tax Institute.

Paul is a co-author of New York Residency and Audit Allocation Handbook (2014), published by CCH. He also co-authored Contesting New York State Tax Assessments and the New York chapter of the Sales and Use Tax Handbook published by the American Bar Association.


  • Listed, Best Lawyers in America,1988 - 2017
  • ALM South Florida Top AV Rated Lawyer, 2015
  • Listed, New York Metro Super Lawyers, 2013-2016
  • Best Lawyers' 2014 Buffalo Trusts and Estates "Lawyer of the Year"
  • Buffalo Business First/Buffalo Law Journal's Legal Elite of Western New York, 2015
  • Best Lawyers' Buffalo Tax Law Lawyer of the Year, 2012
  • Listed, The New York Area's Best Lawyers, 2008-2015
  • Business First/Buffalo Law Journal Who’s Who in Law
  • Burton Award for excellence in legal achievement, 2004




Professional Associations

  • Co-chair, New York State Bar Association Tax Section New York Tax Committee
  • Member, New York State Bar Association Tax Section Executive Committee
  • Former member, New York State Bar Association Continuing Legal Education Committee and Trusts and Estates Section
  • Member, Board of Directors and Tax Committee co-chair, New York State Business Council
  • Member, New York State Tax Commissioner's Advisory Council
  • Former member, Tax Commissioner's Real Estate Gains Tax Advisory Group
  • Former chair, Bar Association of Erie County Tax Committee
  • Former member, New York State Tax Tribunal Advisory Committee
  • The Florida Bar and the New York Bar