David is a partner in Reed Smith’s State Tax Group. His practice involves multi-state sales and use and corporate tax appeals, including representing clients in state tax litigation before administrative boards and courts in various jurisdictions.
David is a frequent speaker on state and local tax issues. He has conducted a series of lectures on New Jersey’s corporation business tax and has spoken on apportionment opportunities for the Equipment Leasing Association, alternative apportionment for Strafford Legal Teleconferences, and refund procedures for the Institute of Professionals in Taxation. David is also a regular contributor to the Journal of Multistate Taxation, CCH’s State Income Tax Alert, Tax Analysts’ State Tax Notes, and BNA’s Multistate Tax Report.
He is a member of the New Jersey Chamber of Commerce’s Taxation Committee and a member of the Pennsylvania and New Jersey Bars. David is a graduate of Franklin and Marshall College (B.A., 1995) and Temple University School of Law (J.D., cum laude, 2000).
Recognitions
- Selected through peer review for inclusion in The Best Lawyers in America© for Tax Law, 2023-2025
Credentials
Education
Education
- Temple University Beasley School of Law, 2000, J.D., cum laude
- Franklin & Marshall College, 1995, B.A.
Professional admissions & qualifications
Professional admissions & qualifications
- New Jersey
- Pennsylvania
Court admissions
Court admissions
- State Supreme Court - New Jersey
- State Supreme Court - Pennsylvania
Professional affiliations
Professional affiliations
- Member of the New Jersey Chamber of Commerce’s Taxation Committee
Practices
Media mentions
NJ Tax Agency Atty Promises Fairness In Mediation Program
Law360
NJ Floats Rules To Follow MTC Stance On Internet Activities
Law360
New Jersey Corporate Transit Fee Extension Becomes Law
Tax Notes
NJ Tax Chief Urges Cos. To Respond To Nexus Questionnaires
Law360
NJ Bill Seeks Changes To Combined Reporting Regime
Law360
NJ Senate OKs Ending Tax Assessment Deadline Suspension
Law360
New Jersey Adopts Combined Reporting Regs
Tax Notes
New Jersey Tax Division Proposes New and Updated CBT Regs
Tax Notes
New Jersey Court Upholds Refund Reg, but Finds Refund Offset Barred
Tax Notes
New Jersey Court Says Company President Responsible for Tax Blunder
Tax Notes
“Clock Ticking for New Jersey Businesses with Past Due Taxes
Bloomberg Law Daily Tax Report: State
New Jersey Tax Division Issues Combined Reporting Guidance on Mergers
Tax Notes
New Jersey Court: Drug Company’s Gain is Apportionable Income
Tax Notes
New Jersey Tax Division Issues Guidance on P.L. 86-272
Tax Notes
New Jersey Democrats Introduce Combined Reporting Cleanup Bill
Tax Notes
New Jersey Issues Market-Based Sourcing Rule
Tax Notes
New Jersey Appeals Court Allows Use of Partnership Losses
Tax Notes
NJ Justices Won’t Review Telecom Co.’s Mass Fax Dispute
Law360
New Jersey Amends Related-Party Transaction Rules, Issues GILTI Regs
Tax Notes
New Jersey Court Affirms Adjusted Allocation for Messaging Services
Tax Notes
N.J.’s Revised Foreign Income Tax Rules Still Baffle Businesses
Bloomberg Law
New Jersey Issues New Method for Apportioning GILTI, FDII
Tax Notes
New Jersey Issues Combined Reporting Guidance for Banks
Tax Notes
For Section 163(j), New Jersey Corporate Income Must Match Federal Return
Tax Notes
New Jersey Tax Court Grants Full Refund in Royalty Addback Case
Tax Notes
New Jersey Bill Would Modify GILTI, Combined Reporting Rules
Tax Notes
Combined Group Members May Have New Tax Liability in New Jersey
Tax Notes
Company Allowed to Use 3-Factor Apportionment, New Jersey Court Says
Tax Notes
New Jersey Issues Corporate Tax Guidance; GILTI Questions Remain
Tax Notes
New Jersey Tax Division’s Discretion Not ‘Boundless,’ Tax Court Rules
Tax Notes
New Jersey Court Upholds Alternative Allocation Method for Fax Services
Tax Notes
New Jersey Democrats Embrace Temporary Surtax on Corporate Taxpayers
Tax Notes
New Jersey Tax Court Affirms Partnership Not Liable for Tax
Tax Notes
Kraft Foods Subsidiary Must Add Back Interest Payments, New Jersey Court Holds
Tax Notes
New Jersey Utility Must Add Back Energy Assessment for Tax Purposes
Tax Notes
Infosys Foreign Source Income Not Taxable, Again: N.J. Court
Bloomberg BNA
New Jersey Partnership Relieved of Partner's $12M Tax Obligation
Bloomberg BNA
New Jersey Tax Court Says Partnership Not Liable for Withholding
Tax Notes
More Evidence Needed in Sales Tax Refund Dispute, New Jersey Tax Court Says
Tax Notes
New Jersey Tax Court Rules Against Taxpayer in Limited Partnership Nexus Case
Tax Notes
Payment of Assessment Does Not Prohibit Filing a Protest, Tax Court Says
Tax Analysts
New Jersey Tax Breaks Triggered Tepid Economic Growth: Report
Bloomberg BNA
New Jersey Tax Court Holds Royalty Payments May Be Deducted in Addback Case
Tax Notes
Deemed Asset Sale Gain Should Be Sourced to New Jersey, State Tax Court Rules
Tax Notes
New Jersey Tax Court Rules Against S Corp. Shareholder
Bloomberg BNA
New Jersey Addback Policy Reveals Refund Potential
Bloomberg BNA
New Jersey Tax Division Releases Guidance on Other States’ Taxes Subject to Addback Provisions
Tax Notes
Practitioners React to New Jersey Audit Manual Release
State Tax Notes
N.J. Tax Division Wrongly Defined ‘Investment Company
Bloomberg BNA
Altria Group-New Jersey Transit Deal Doesn’t Get Tax Break
Bloomberg BNA
New Jersey Tax Court Strikes Down Investment Company Regulation
Tax Notes
New Jersey Tax Court Adjusts Company’s Apportionment Factors From Sale-Leaseback Transaction
Tax Notes
New Jersey Tax Court Sends Apportionment Dispute Back to Tax Division
Tax Notes
New Jersey Tax Court Issues ‘Troubling’ Ruling on Sourcing Credit Card Fees
Tax Analysts
New Jersey’s Application of Throwout Rule Is Unconstitutional, Appellate Court Rules
Tax Analysts
N.J. Court Throws Out ‘Throwout Rule’ For Company Licensing Intangible Property
Bloomberg BNA
New Jersey Revises Nexus Guidance On Sales Tax, Corporate Business Tax
Bloomberg BNA
Settlement in New Jersey Nexus Case Leaves Unanswered Questions
Tax Analysts
- NJ Tax Agency Atty Promises Fairness In Mediation Program (2025)
- NJ Floats Rules To Follow MTC Stance On Internet Activities (2025)
- New Jersey Corporate Transit Fee Extension Becomes Law (2024)
- NJ Tax Chief Urges Cos. To Respond To Nexus Questionnaires (2024)
- NJ Bill Seeks Changes To Combined Reporting Regime (2023)
- NJ Senate OKs Ending Tax Assessment Deadline Suspension (2022)
- New Jersey Adopts Combined Reporting Regs (2022)
- New Jersey Tax Division Proposes New and Updated CBT Regs (2022)
- New Jersey Court Upholds Refund Reg, but Finds Refund Offset Barred (2022)
- New Jersey Court Says Company President Responsible for Tax Blunder (2021)
- “Clock Ticking for New Jersey Businesses with Past Due Taxes (2021)
- New Jersey Tax Division Issues Combined Reporting Guidance on Mergers (2021)
- New Jersey Court: Drug Company’s Gain is Apportionable Income (2021)
- New Jersey Tax Division Issues Guidance on P.L. 86-272 (2021)
- New Jersey Democrats Introduce Combined Reporting Cleanup Bill (2020)
- New Jersey Issues Market-Based Sourcing Rule (2020)
- New Jersey Appeals Court Allows Use of Partnership Losses (2020)
- NJ Justices Won’t Review Telecom Co.’s Mass Fax Dispute (2020)
- New Jersey Amends Related-Party Transaction Rules, Issues GILTI Regs (2020)
- New Jersey Court Affirms Adjusted Allocation for Messaging Services (2020)
- N.J.’s Revised Foreign Income Tax Rules Still Baffle Businesses (2019)
- New Jersey Issues New Method for Apportioning GILTI, FDII (2019)
- New Jersey Issues Combined Reporting Guidance for Banks (2019)
- For Section 163(j), New Jersey Corporate Income Must Match Federal Return (2019)
- New Jersey Tax Court Grants Full Refund in Royalty Addback Case (2019)
- New Jersey Bill Would Modify GILTI, Combined Reporting Rules (2019)
- Combined Group Members May Have New Tax Liability in New Jersey (2019)
- Company Allowed to Use 3-Factor Apportionment, New Jersey Court Says (2018)
- New Jersey Issues Corporate Tax Guidance; GILTI Questions Remain (2018)
- New Jersey Tax Division’s Discretion Not ‘Boundless,’ Tax Court Rules (2018)
- New Jersey Court Upholds Alternative Allocation Method for Fax Services (2018)
- New Jersey Democrats Embrace Temporary Surtax on Corporate Taxpayers (2018)
- New Jersey Tax Court Affirms Partnership Not Liable for Tax (2018)
- Kraft Foods Subsidiary Must Add Back Interest Payments, New Jersey Court Holds (2018)
- New Jersey Utility Must Add Back Energy Assessment for Tax Purposes (2018)
- Infosys Foreign Source Income Not Taxable, Again: N.J. Court (2018)
- New Jersey Partnership Relieved of Partner's $12M Tax Obligation (2018)
- New Jersey Tax Court Says Partnership Not Liable for Withholding (2018)
- More Evidence Needed in Sales Tax Refund Dispute, New Jersey Tax Court Says (2017)
- New Jersey Tax Court Rules Against Taxpayer in Limited Partnership Nexus Case (2017)
- Payment of Assessment Does Not Prohibit Filing a Protest, Tax Court Says (2017)
- New Jersey Tax Breaks Triggered Tepid Economic Growth: Report (2017)
- New Jersey Tax Court Holds Royalty Payments May Be Deducted in Addback Case (2017)
- Deemed Asset Sale Gain Should Be Sourced to New Jersey, State Tax Court Rules (2017)
- New Jersey Tax Court Rules Against S Corp. Shareholder (2017)
- New Jersey Addback Policy Reveals Refund Potential (2017)
- New Jersey Tax Division Releases Guidance on Other States’ Taxes Subject to Addback Provisions (2017)
- Practitioners React to New Jersey Audit Manual Release (2017)
- N.J. Tax Division Wrongly Defined ‘Investment Company (2017)
- Altria Group-New Jersey Transit Deal Doesn’t Get Tax Break (2017)
- New Jersey Tax Court Strikes Down Investment Company Regulation (2017)
- New Jersey Tax Court Adjusts Company’s Apportionment Factors From Sale-Leaseback Transaction (2017)
- New Jersey Tax Court Sends Apportionment Dispute Back to Tax Division (2016)
- New Jersey Tax Court Issues ‘Troubling’ Ruling on Sourcing Credit Card Fees (2016)
- New Jersey’s Application of Throwout Rule Is Unconstitutional, Appellate Court Rules (2015)
- N.J. Court Throws Out ‘Throwout Rule’ For Company Licensing Intangible Property (2015)
- New Jersey Revises Nexus Guidance On Sales Tax, Corporate Business Tax (2015)
- Settlement in New Jersey Nexus Case Leaves Unanswered Questions (2015)
Insights
- New Jersey’s Mediation Program Goes Live Tomorrow (30 September 2025)
- New Jersey Proposes to Amend CBT Regulations (18 February 2025)
- New Jersey Proposes to Amend CBT Regulations (18 February 2025)
Events
1 / 13
- COST Mid-Atlantic Regional State Tax Seminar (Thursday, December 18, 2025)
- TEI / IPT Silicon Valley SALT Conference 2025 (Tuesday, December 2, 2025)
- New England State and Local Tax Forum (Wednesday, November 19, 2025)
- Data Analytics and Dashboards for Apportioning Services Receipts (Wednesday, October 8, 2025)
- Q&A with NJ Division Counsel: What Taxpayers Should Know About Mediation Pilot Program (Tuesday, June 10, 2025)
- COST’s Spring Meeting and Audit Sessions (Monday-Thursday, April 28-May 1, 2025)
- COST Mid-Atlantic Regional State Tax Seminar (Monday, October 7, 2024)
- COST's 55th Annual Meeting (Tuesday-Friday, September 24-27, 2024)
- COST 2024 SALT Workshop for Technology Companies (Wednesday-Thursday, August 14-15, 2024)
- Q&A with New Jersey Director of Taxation Marita Sciarrotta (Wednesday, May 29, 2024)
- COST Spring Conference / Audit Session 2024 (Tuesday-Friday, April 30-May 3, 2024)
- TEI Houston Tax School (Monday-Thursday, February 26-29, 2024)
- NJ CBT refund opportunities for 2015 forward (Monday, January 24, 2022)