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Glenn Graff
312.491.3313
ggraff@att-law.comPRACTICE:
Glenn concentrates his practice on the following areas: (1) the development of real estate with the low-income housing tax credit, the historic rehabilitation tax credit, the new markets tax credit, the tax credit for investment in alternative energy property, as well as the Illinois affordable housing tax credit, (2) the taxation of partnerships and LLCs, and (3) the taxation of not-for-profit organizations. He represents syndicators, developers, investors and nonprofit organizations in structuring tax advantaged transactions. 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, Jan. 2005 to present
- Air Products and Chemicals, Inc., Tax Attorney 1996-2001
- Mayer, Brown and Platt, Tax Associate 1991-1996
ACTIVITIES AND PUBLICATIONS:
- Co-Chair, Low Income Housing Tax Credits Practice Group of the American Bar Association Forum on Affordable Housing and Community Development Law, 2006-present
- Contributing Author to two 2008 books published by Commerce Clearing House: Housing Assistance Act of 2008 - Law, Explanation and Analysis and Emergency Economic Stabilization Act of 2008 - Law, Explanation and Analysis
- Co-Author with Michael Novogradac of Impact of Housing and Economic Recovery Tax Act of 2008 on Current and Future Low-Income Housing Tax Credit Properties, 18 American Bar Association Journal of Affordable Housing and Community Development Law 47 (2008)
- Moderator and panelist on September 23, 2008 American Bar Association Teleconference, The Housing Economic Recovery Act of 2008: Changes and Opportunities for Low-Income Housing Tax Credits Under Section 42
- Frequently quoted in Housing and Development Reporter and other tax credit publications
- Regularly speaks on tax issues relating to Federal low-income housing and historic credits, and the Illinois affordable housing tax credit
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.)
EDUCATION:
- University of Illinois, College of Law, J.D., Summa Cum Laude & Order of the Coif, 1991
- University of Illinois, B.A. Economics, 1988
ADMISSION TO PRACTICE:
State of Illinois; United States Tax Court
Copyright © 2009 Applegate & Thorne-Thomsen