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  • New York
  • U.S. Tax Court

Allegheny College, B.A., magna cum laude

Cornell University, J.D., cum laude

For the past 25 years, Tom's practice has focused on international tax matters, particularly Canada-U.S. cross-border tax matters, including cross-border estates and trusts, mergers and acquisitions, and business structuring; tax planning for Canadian companies and U.S. shareholders involved in initial public offerings (IPOs) and private placement equity and debt offerings; offshore tax and trust planning; offshore voluntary disclosure compliance; tax matters for U.S. citizens residing in Canada and other foreign countries; structuring for foreign investment in U.S. real estate (commercial and personal use); and personal income and estate planning for business executives and their families.

Tom’s clients range from large publicly traded companies to smaller, multinational entrepreneurial businesses and include clients based throughout Canada as well as Switzerland, the United Kingdom, France, Australia, Austria, the Bahamas, the Cayman Islands, and elsewhere.

Tom exclusively practices U.S. law and is admitted to practice in New York. 


  • Listed, Upstate New York Super Lawyers (Tax) 2011 - 2023
  • Phi Beta Kappa


Presentations & Events

Professional Associations

  • New York State Bar Association