David Fruchtman is the principal of Ben Carmel Law Offices and 349 East Multistate Tax Planning LLC and has specialized in state and local taxation for more than 25 years. He was the Partner in charge of state and local taxation at the law firms of Steptoe & Johnson LLP and Winston & Strawn LLP. He served as a Special Deputy Attorney General to the state of Hawaii. He is admitted to the Bars of New York, Illinois, and Washington D.C., and in Israel as a foreign lawyer.
Mr. Fruchtman, who is now known as David Uri Ben Carmel, assists clients on complex multistate tax planning and controversy issues nationwide and has assisted clients on issues in all 50 states and the District of Columbia. He is admitted to the U.S. Supreme Court and submitted a much-discussed amicus brief in Wayfair warning the Supreme Court about the states' intentions to experiment by imposing sales taxes on many multistate services. The brief was the subject of an article in the National Law Journal (a copy of the article is included in the "Covering the Waterfront" booklet available at the websites for Ben Carmel Law Offices and 349 East Multistate Tax Planning LLC).
Mr. Fruchtman is a past chairman of the Income and Franchise Taxes Subcommittee of the American Bar Association's state tax committee, and for more than 25 years has been co-author of the ABA's Sales and Use Tax Deskbook. He lectured at NYU's Summer State and Local Tax Institute for 13 years on constitutional issues, LLC and partnership taxation, and escheat of abandoned property, and at Georgetown Law Center for six years on state taxation of foreign businesses. He is the author of more than 100 articles, two Bloomberg BNA tax portfolios on "The Definition of a Unitary Business" (1110-3rd) and "Consolidated Returns and Combined Reporting" (1130-3rd), and has delivered scores of speeches and webinars across the United States. He is a graduate of Harvard Law School and is admitted to the Bars of New York State, Illinois, and the District of Columbia, and to the Israeli Bar as a foreign lawyer.
Mr. Fruchtman does not claim any successes as his own. Rather, he proudly included the following note of appreciation in his unitary business portfolio expressing gratitude to his mentors:
"A Note of Appreciation: During Mr. Fruchtman's career, he has been privileged to work with and learn from four of the leading state tax lawyers of his, or any, era. First among these was the late Paul Frankel, whose enthusiasm, good nature, and brilliance make him the undisputed, all-time, heavyweight champion of the state tax world. Second was Richard (Rick) Hanson, whose analytical and writing skills are unsurpassed. It was Rick's insights as taxpayer's counsel in Quill Corporation that lead to the untethering of Commerce Clause analysis from Due Process analysis and, in turn, resulted in a tax presence win for remote businesses that withstood unrelenting attacks for the better part of three decades. Third is Fred Marcus, whose integrity and knowledge of the law have long made him a trusted advisor to America's largest businesses, and a pleasure to work beside. And fourth is Stanley (Stan) Kaminski, whose tremendous recall, ability to simplify complex issues, and unassuming manner have made him a welcome figure in the offices of taxpayers and tax collectors alike. Therefore, using this portfolio to its greatest advantage, Mr. Fruchtman extends a sincere 'Thank you' to each of them."
For more, go to Ben Carmel Law Offices or 349 East Multistate Tax Planning LLC or write to daviduribencarmel@349eastlaw.com
