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  • New York
  • Florida 
  • U.S. Tax Court
  • U.S. District Court for the Northern District of New York

B.S., magna cum laude, University of Scranton

J.D., Albany Law School of Union University

Tom is a partner in the firm’s Albany and Saratoga Springs, New York, offices. He also practices in Florida from the firm’s Palm Beach office.

Tom’s practice is focused on advising privately held companies and individuals concerning corporate, tax, and trusts and estates matters. He has more than 20 years of experience representing privately held companies and their owners in a wide range of corporate, tax, and commercial matters, including choice of entity, mergers, acquisitions, sales, recapitalizations, and business succession planning. Given his accounting and tax background, he routinely works with clients and their accountants concerning the legal and tax accounting complexities of partnerships and other entities.

Tom also represents business owners, entrepreneurs, executives, and wealthy individuals in all aspects of income, gift, estate, and generation-skipping transfer tax planning matters, and counsels individual and corporate fiduciaries concerning trust and estate administration matters and proceedings. He has extensive experience dealing with complex tax and fiduciary accounting issues related to estates and trusts comprised of significant business and real estate holdings. His practice also includes the representation of clients in contested accounting proceedings in Surrogate’s Court and taxpayers in controversies with the Internal Revenue Service and the New York State Department of Taxation and Finance.

In addition to his law practice, Tom has been affiliated with the University at Albany as a lecturer and coordinator of the M.S. in taxation program for more than 15 years. His courses include partnership taxation, estate and gift taxation, tax planning for highly-compensated individuals, and tax research. Tom is admitted to practice in New York, Florida, U.S. Tax Court, and U.S. District Court for the Northern District of New York.  He also holds inactive certified public accountant (CPA) license.

Honors

  • Albany - Colonie Regional Chamber of Commerce Capital Leadership Class of 1999
  • Multiple Sclerosis Society of Northeastern New York Leadership Award
  • Martindale-Hubbell AV rating

Presentations

Publications

Professional Associations

  • Estate Planning Council of Eastern New York
  • New York State Bar Association Trusts & Estates and Tax Sections 
  • New York State Bar Association House of Delegates
  • Fellow, New York Bar Foundation
  • The Florida Bar
  • Albany County Bar Association

Community & Pro Bono

  • Trustee, St. Peter's Hospital Foundation, Albany, New York
  • Committee member and merit badge counselor, Boy Scouts of America Troop 75, Delmar, New York
  • Former trustee and Finance Committee and Pastoral Council member, St. Thomas the Apostle Church, Delmar, New York
  • Former board member and Finance Committee chair, St. Thomas the Apostle School, Delmar, New York
  • Former board member, Audit Committee co-chair, and Professional Advisory Committee member, the Community Foundation for the Greater Capital Region, Albany, New York