- Practice Area
- Administrative Law
- Admiralty & Maritime Law
- Advertising Law
- Alternative Dispute Resolution
- AmLaw 200 Blogs
- Antitrust Law
- Civil Rights & Privacy Law
- Consumer Law
- Corporate & Commercial Litigation
- Criminal Law
- Divorce & Family Law
- Education Law
- Election Law & Political Commentary
- Electronic Discovery
- Employment & Labor Law
- Environmental Law
- General Counsel Blogs
- Immigration Law
- Insurance Law
- Intellectual Property Law
- International Law
- Judiciary Law
- Media, Entertainment & Sports Law
- Law Firm Management & Legal Marketing
- Personal Injury & Medical Law
- Probate & Estate Planning
- Real Estate & Construction Law
- Tax & Financial Law
- Whistleblower Law
- Workers' Compensation
- Law School
Jerald David August is co-chair of Fox Rothschild’s Tax & Estates Department and managing partner of the firm’s West Palm Beach office. He also practices out of the firm’s Philadelphia office. His nationally recognized taxation experience includes:
- Federal tax matters, including corporate and partnership taxation
- Federal transfer taxation
- Tax litigation and tax controversy, including trials before the United States Tax Court and appeals before the Eleventh Circuit Court of Appeals
- Estate planning for owners of closely held businesses
Jerry represented the Tax Section of the Florida Bar Association before the U.S. Supreme Court in Estate of Hubert v. Commissioner. He has also served as an adjunct professor at the University of Miami Law School and as a visiting professor at the University of Pittsburgh School of Law and the Graduate Tax Program at the University of Florida School of Law. Jerry has published extensively on federal taxation and lectured at leading tax institutes.
Bar and Court Admissions
Board of Directors
The Large Business and International Division of the Service Issues Directive on Raising the Economic Substance Doctrine
On July 15, 2011 the LB&I issued a directive (LB&I-04-0711-015) for industry directors and field specialists on when it is appropriate to raise the economic substance doctrine. IRM. 20.11, 20.1.5. The directive follows one issued in September 2010 (LMSB-04-0910-024) that...
In a recent commentary written by Trevor Johnson, which commentary was published in International Tax Notes (July 11, 1011) the author describes the long-standing uncertainty surrounding the determining of "residency" for U.K. income tax purposes. The issue is...
Congress Recently Amends Section 304 to Prevent Avoidance of U.S. Tax on Redemption of Stock Held By a Foreign Corporation from a Controlled Foreign Corporation
Enactment of Section 304(b)(5)(B) in 2010 In The Education Jobs and Medicaid Assistance Act (P.L. 111-226, August 10, 2010), Congress amended §304(b)(5) by adding, in §304(b)(5)(B), to deny dividend reduction from earnings and profits for a purchase of stock by a controlled...
Large Corporations Required to File Statement Disclosing Uncertain Tax Positions with Annual Corporate Income Tax Return
In IRS Announc. 2010-9, 2010-7 IRB 408 (the “UTP Announcement”), the IRS announced that it was considering the adoption of an important addition to the income tax reporting requirements of corporations and certain business taxpayers. The new schedule would require certain...
Recent Decision of Judgment of the Court (Grand Chamber) of EU in Akzo Nobel Chemicals, et al v. European Commission Imperils Attorney Client Privilege for Foreign Based Subsidiaries, Including in U.S. Tax Proceeings and Non-Tax Proceedings
In a decision that has wide-sweeping implications for companies that are doing business in the EU or otherwise become a party to a legal or administrative proceeding governed by the EU, as well as to American persons engaged, directly or indirectly such as through ownership of a controlled...