An Attorney in Baltimore, Maryland
Mr. Levine 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.
Mr. Levine practices primarily in the area of tax and business planning. In the course of his work, he has dealt 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
General corporate representation
Mr. Levine 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. He 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. He 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.
Teaching and Lecturing
Mr. Levine has been an adjunct professor at the University of Baltimore School of Law and is a past chair of the Section of Taxation of the Maryland State Bar Association. He is 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.
Mr. Levine has authored or co-authored numerous professional articles, on tax and business topics. Mr. Levine is also one of the co-authors of the Maryland Limited Liability Company Forms and Practice Manual, published by Data Trace Legal Publishers, Inc.