Paul E. Melniczak Photo
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Paul is a partner in Reed Smith’s State Tax group, where he assists clients with income, sales, and gross receipts tax issues around the country. Paul also leads Reed Smith’s Ohio tax practice, which represents numerous taxpayers on a wide range of Ohio Commercial Activity Tax and sales and use tax issues. In addition to Ohio, much of Paul’s practice focuses on Pennsylvania and New Jersey. He has represented clients in litigation in all three districts from administrative levels through the Ohio Supreme Court, Pennsylvania Supreme Court, and New Jersey Tax Court.

证书

  • Duke University School of Law, 2008, 法学博士
  • Liberty University, 2004, 理学学士

  • 宾夕法尼亚州
  • 俄亥俄州

Notable Quotes

  • 23 November 2022 "Ohio Supreme Court Gives NASCAR the Win in CAT Dispute" Tax Notes
  • 20 September 2022 "Apparel Co. Appeals Ohio Tax On Goods Stored In State" Law 360
  • 7 April 2021 “Ohio Board Rules Against NASCAR in CAT Dispute,” Tax Notes
  • 30 September 2020 “Security Contract Receipts Sourced Outside Ohio Not Subject to CAT,” Tax Notes 
  • 14 February 2020 “Auto Finance Company Wins Ohio CAT Dispute” Tax Notes 
  • 26 November 2018 “Cincinnati Reds Victorious in Ohio Bobbleheads Tax Case” Tax Notes 
  • 8 November 2018 “Gasoline Distributor Not Agent for Supplier, Ohio High Court Says” Tax Notes
  • 18 May 2018 "Navistar Valuation Allowance Not GAAP Compliant, Ohio Supreme Court Rules" Tax Notes
  • 26 April 2018 "Ohio High Court Finds for Corporation in Deferred Tax Assets Case" Tax Analysts 
  • 7 December 2017 "Ohio Supreme Court Affirms Use Tax Exemption for Employment Services" Tax Notes
  • 2 October 2017 " Tax Appeals Lose Direct Path to Ohio Supreme Court" Tax Notes
  • 13 January 2017 “Ohio Supreme Court Rules S Corporation Dividend Is Nonbusiness Income” Tax Analysts
  • 8 December 2016 “Court Upholds Commercial Activity Tax” Accounting Today
  • 11 November 2016 “Ohio High Court's Nexus Decision Highlights Need for Clarity From U.S. Supreme Court, Experts Say” Tax Analysts
  • 28 October 2016 “Ohio Supreme Court Partially Sides With Tax Commissioner in CAT Credit Dispute” Tax Analysts