An Attorney in Baltimore, Maryland
I have been actively practicing law since June of 1976. Over the years, I have been exposed to a broad variety of problems and issues that businesses are faced with: contract issues, issues pertaining to injunctions, and, of course, tax issues, including sales tax, property tax, income tax, and estate and gift taxes.
An important aspect of my practice is applying technology to efficiently address client needs. But I also believe that, to the extent possible, matters should be simple and direct. Thus, this webpage is plain, but has information that I believe is most relevant to potential clients. As part of that effort, I regularly note interesting developments in the law on my Law Updates page. Go there and you will see the sorts of cases that interest me.
I received a B.A. from the University of Maryland (College Park) in 1972; a J.D. from the University of Baltimore in 1975; and an LL.M. (Taxation) from the Georgetown University Law Center in 1979.
Today, I practice practices primarily in the area of tax and business planning. In the course of this work, I deal with a broad variety of business matters, including:
- Business acquisitions and dispositions
- Maryland sales, amusement, and recordation and transfer taxes
- Federal and state tax litigation
- Designing and operating corporations and limited liability companies
- Business litigation, with emphasis on cases involving injunctions
- Estate planning
- General corporate representation
I was the Chairman of the Special Committee on Limited Liability Companies established by the Sections of Taxation and Business Law of the Maryland State Bar Association, which drafted the Maryland Limited Liability Company Act and subsequent amendments thereto, and was the co-chair of the Prototype Drafting Project of the Limited Liability Subcommittee of the Committee on Partnerships and Unincorporated Businesses of the A.B.A. Section of Business Law which drafted the Prototype Limited Liability Company Act. I was a member of the Task Force on Limited Liability Companies established by the A.B.A. Section of Taxation and is the past chair of the Subcommittee on Limited Liability Companies and Entity Classification of the Committee on Partnership Taxation of the ABA Section of Taxation. I had principal drafting responsibility for the comments submitted by the ABA Section of Taxation to the Internal Revenue Service on the entity classification (the “Check-the-Box”) regulations.
I continue those professional activities today. I am a member of the Maryland State Bar Association committee that is revising the Maryland Limited Liability Act. I am also a Founding Fellow of the American College of LLC and Partnership Attorneys, a national organization that was formed to honor attorneys, judges, or professors who have distinguished themselves by devoting and demonstrating a willingness to organize bar projects, write articles, teach law courses, draft legislation, practice, and focus a significant amount of their time to matters involving limited liability company (LLC), partnership, and other unincorporated entity law for ten or more years. The objectives for Fellows are to provide forums for attorneys to meet and exchange ideas and professional experience; speak on matters of interest and importance; make educational materials available to the bar, the public, and legislative, judicial, and executive bodies authoritative; promote high standards of professional and ethical responsibility and continuing education of attorneys, judges, and professors; and seek to improve the practice of LLC, partnership, and other unincorporated law.
Teaching and Lecturing
I have been an adjunct professor at the University of Baltimore School of Law and am a past chair of the Section of Taxation of the Maryland State Bar Association. I am a frequent speaker, having given presentations for the New York University Institute on Federal Taxation, MICPEL, the Maryland Association of CPAs, the Tennessee Federal Tax Institute, the National Institute on Real Estate Taxation, and other groups.
I have authored or co-authored numerous professional articles on tax and business topics. I am also one of the co-authors of the Maryland Limited Liability Company Forms and Practice Manual, published by Data Trace Legal Publishers, Inc.
How to Contact Me
Law Offices of Stuart Levine, LLC
10807 Falls Road, # 413
Brooklandville, Maryland 21022-7516
© Copyright 2021 by Stuart Levine