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Glenn Graff
312.491.3313
ggraff@att-law.comPRACTICE:
Glenn concentrates his practice on (1) the taxation of partnerships and LLCs, (2) the development of real estate with the low-income housing and historic rehabilitation tax credits, as well as the Illinois affordable housing tax credit, and (3) the taxation of not-for-profit organizations. He represents syndicators, developers and nonprofit organizations in structuring tax advantaged transactions. Glenn has also assisted clients with complex state tax issues involving apportionment, sales and property tax, and state tax credits. Glenn has represented clients in tax disputes before the IRS, the United States Tax Court and local tax authorities with an emphasis on valuation issues.
PROFESSIONAL EXPERIENCE:
- Applegate & Thorne-Thomsen, P.C.: Associate, 2001; Shareholder, January 2005 to present
- Air Products and Chemicals, Inc., Tax Attorney 1996-2001
- Mayer, Brown and Platt, Associate 1991-1996
CASES LITIGATED:
- Air Products and Chemicals, Inc. v. Alabama DOR, (No. S97-103) (demurrage and sales taxes)
- Norwest Corp. v. Comm'r, 108 TC 265 (1997) (purchase price allocation; Brazilian debt-equity conversion)
- Nestle Holdings, Inc. v. Comm'r, T.C. Memo, 1995-441, 70 TCM 682 (1995) (treatment of Carnation acquisition, valuation of tangible and intangible assets.)
RELEVANT ACTIVITIES:
- Chair,Tax Credits-Equity Financings Committee of the American Bar Association's Forum on Affordable Housing and Community Development Law
- Frequent speaker on tax issues relating to Federal low-income housing and historic credits, and the Illinois affordable housing tax credit.
ADMISSION TO PRACTICE:
State of Illinois
EDUCATION:
- University of Illinois, College of Law, J.D., Summa Cum Laude & Order of the Coif, 1991
- University of Illinois, B.A. Economics, 1988
Applegate & Thorne-Thomsen
322 South Green, Suite 400
Chicago, IL 60607