Tom’s practice is focused on representing privately-held companies and their owners concerning corporate, tax and commercial matters, including choice of entity, mergers and acquisitions, and business succession planning.
Tom also represents business owners, entrepreneurs, executives and ultra-high net worth individuals in all aspects of income, gift, estate and generation-skipping transfer tax planning, and fiduciaries concerning trust and estate administration matters. He has significant experience litigating contested fiduciary accounting proceedings in Surrogate’s Court, as well as handling tax controversies with the Internal Revenue Service and the New York State Department of Taxation and Finance.
Tom is a Fellow of the American College of Trusts and Estates Counsel and has served as an expert witness on tax, corporate and trusts and estates matters. He was affiliated with the University at Albany as a full-time Lecturer and Director of the M.S. Taxation program for more than 20 years. His courses included partnership taxation, estate and gift taxation, tax planning for highly-compensated individuals, and tax research. He is also a frequent lecturer to the judiciary, attorneys, CPAs, bankers, financial advisers, and business owners.
Tom is admitted to practice in New York, Florida, U.S. Tax Court and U.S. District Court for the Northern District of New York. He also holds an inactive certified public accountant (CPA) license.
Recognitions
- Listed, Best Lawyers in America (Tax Law, Trusts & Estates), 2021 - 2025, (Corporate Law) 2025
- Listed, Upstate New York Super Lawyers (Business and Corporate) 2022 - 2024
- Dean W. Warren Haynes Memorial Award for Outstanding Graduate Teaching, 2017
News & Insights
Civic
- Advisor, University of Scranton, Accounting Department Professional Advisory Committee
- Fellow, The New York Bar Foundation
- Member, Legacy Circle Advisory Committee, St. Peter’s Health Partners, Albany, New York
- Trustee, St. Peter's Hospital Foundation, Albany, New York
- Former Board Member, St. Thomas the Apostle School, Delmar, New York; Chair, Finance Committee
- Former Trustee, Finance Committee and Pastoral Council Member, St. Thomas the Apostle Church, Delmar, New York
- Former Treasurer and Merit Badge Counselor, Boy Scouts of America, Troop 75, Delmar, New York
- Former Board Member, Audit Committee co-chair, and Professional Advisory Committee member, the Community Foundation for the Greater Capital Region, Albany, New York
- Capital Leadership Class of 1999, The Albany-Colonie Regional Chamber of Commerce
Professional
- American College of Trust and Estate Counsel – Fellow; Member, Business Planning Committee; Member, Technology in the Practice Committee
- New York State Bar Association - Tax Section; Trusts & Estates Section – Vice Chair of Estate Planning Committee; Member of Executive Committee; Former Delegate and Alternate Delegate to NYSBA House of Delegates; Former Co-Chair, Membership Committee; Former Third Judicial District Representative; Former Chair, Government Relations Committee; and Former Young Lawyers Section Liaison
- Florida Bar Association
- Albany County Bar Association
- Estate Planning Council of Eastern New York
- American Bar Association – Tax Section
- Catholic Lawyers Guild
- New York State Society of Certified Public Accountants
Highlights
- Press Release73 Hodgson Russ LLP Attorneys Named to 2024 Upstate New York Super Lawyers List, 35 Recognized as “Rising Stars”
- Press Release93 Hodgson Russ LLP Attorneys Ranked in 2025 Edition of Best Lawyers in America
Press Release55 Hodgson Russ LLP Attorneys Named to 2023 Upstate New York Super Lawyers List