PAUL R. COMEAU, Chairman Emeritus and current Senior Partner at Hodgson Russ LLP, has been with the 200-year-old law firm since 1973. He has practiced New York law since 1974 and Florida law since 1975. 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 focuses on high-net-worth clients, tax planning for individuals and businesses, and multistate tax issues.

Paul began working on state and local tax matters in the 1970s and founded the Hodgson Russ State & Local Tax Practice at that time. His client projects helped to shape the laws and interpretations in New York and impacted such industries as computer software, direct mailing, transportation, fuel,  publishing, catering, nonprofits, emerging technologies, tax incentives, credits,  marketing, temporary help, real estate, manufacturing, information services and numerous others through group lobbying efforts, legislation, litigation and contributions toward the publication of regulations and other guidance.

When New York State began conducting residency audits in the late 1980s, Paul handled some of the first cases and authored New York State Bar Association reports and articles that were subsequently reflected in detailed audit guidelines which continue to serve as a model for other states.

Paul's speeches to Tax Commissioners and others on residency, as well as his articles and reports, were instrumental in the historic 1996 North Eastern State Tax Official Association (NESTOA) agreement, which called for greater uniformity in residence 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 and chaired the New York State Bar Association's first annual New York State and City Tax Institute.

Paul is Editor of CCH’s New York Tax Analysis, and a co-author of the New York Residency and Allocation Audit Handbook (2018)  published by CCH. It was first published in the 1990s. He also co-authored Contesting New York State Tax Assessments and the New York chapter of the Sales and Use Tax Handbook published each year by the American Bar Association.

Paul is a Board Member and former Tax Committee Co-Chair of the New York State Business Council; Co-Chair of the New York Tax Committee of the New York State Bar Association Tax Section; and has served on numerous college, community and other boards.


University at Buffalo, B.A., cum laude 

University at Buffalo School of Law, J.D., magna cum laude


  • New York
  • Florida


  • Listed, Best Lawyers in America (Tax Law, Trusts and Estates) 1987 - 2024
  • Listed, New York Metro Super Lawyers, 2007 - 2009, 2011 - 2020 (Tax)
  • ALM South Florida Top AV Rated Lawyer, 2016
  • Buffalo Business First/Buffalo Law Journal's Legal Elite of Western New York, 2016
  • Listed, The New York Area's Best Lawyers, 2008 - 2016
  • Best Lawyers Buffalo Trusts and Estates "Lawyer of the Year” 2014
  • Best Lawyers Buffalo Tax Law "Lawyer of the Year" 2012
  • Burton Award for Excellence in Legal Writing, 2004
  • Business First/Buffalo Law Journal Who’s Who in Law

News & Insights


  • 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
  • Member, New York State Bar Association,  Trusts and Estates Section
  • Member, Board of Directors and former Tax Committee co-chair, New York State Business Council
  • Member, New York State Tax Tribunal Advisory Board
  • Former 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

Multimedia & Podcasts

  • A Brief History of State and Local Tax Part 2

    In Episode Two of “State Tax Talks with Joe Tantillo,” Joe and the "Tax Titans", Paul Comeau and Mark Klein, continue their discussion of the development of SALT legal practice.

  • A Brief History of State and Local Tax

    In Episode One of “State Tax Talks with Joe Tantillo,” Joe provides an overview of the development of SALT legal practice, as told by experts, Paul Comeau and Mark Klein (or as we call them, the “Tax Titans”).

    You won’t want to miss this!

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Paul R. Comeau / News & Insights