Stuart Levine
An Attorney in Baltimore,
Maryland
Education
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.
Practice
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
Estate
planning
General
corporate representation
Professional Activities
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 is 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.
Publications
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. and is one of the
co-reporters for Maryland in State Limited Liability Company Laws
(Prentice Hall Law & Business).