David A. Fruchtman co-chairs Steptoe & Johnson’s and Local (Subnational) Taxation practice and has assisted clients on issues in all 50 states, on matters involving income taxes, franchise taxes, sales and use taxes, real property transfer taxes, and a variety of other state and local taxes.
Mr. Fruchtman's practice is equally divided between tax planning and tax controversy work. In contested matters, Mr. Fruchtman's clients share his philosophy of working cooperatively with state revenue departments. They recognize that saving a few dollars today in exchange for a damaged relationship is not a sound approach. However, because negotiated resolutions are not always possible, he has successfully represented clients before courts and administrative tribunals across the country. In 2003, he was a Special Deputy Attorney General to the state of Hawaii.
Mr. Fruchtman is a frequent writer and lecturer whose topics include state tax planning involving foreign operating companies, constitutional issues, tax legislation, and nonlitigated resolutions of multistate tax disputes. He lectured at NYU's Summer State and Local Tax Institute for 13 years, was the chairman of the Income and Franchise Taxes Subcommittee of the American Bar Association's state tax committee, and has been co-author of the Illinois chapter of the ABA's Sales and Use Tax Deskbook for more than 20 years. Mr. Fruchtman has been repeatedly recognized as a New York and Illinois Super Lawyer, an annual listing of two to five percent of the states' lawyers who have achieved significant professional accomplishment. He is a graduate of Harvard Law School and the University of Wisconsin School of Business.
J.D., Harvard University
B.B.A., University of Wisconsin, with distinction
Bloomberg Tax Management Portfolios
Income Taxes: Definition of a Unitary Business (Portfolio 1110)
This Portfolio examines the unitary business concept and its importance to the application of formulary apportionment and to the resolution of the business-, non-business income issue.