Martin B. Miller, A.B., Harvard College (1985); J.D., Georgetown University Law Center (1988), where he was a student lead articles editor for The Tax Lawyer; LL.M. in Taxation, New York University School of Law (1994); associated with Kelley Drye & Warren LLP, New York, N.Y. (1988 to 2005); Chair, Subcommittee on Condominiums and Cooperatives, Committee on Real Estate Tax Problems, Section of Taxation, American Bar Association; Chair, Subcommittee on Taxes, Cooperatives and Condominiums, Real Property Law Section, New York State Bar Association, Tax Section; lecturer at various tax institutes. His practice centers on tax law, real estate law, estate planning, and estate and trust administration, and he also writes and lectures in the areas of taxation and real estate. He is admitted to practice in New York and Connecticut.
Bloomberg Tax Management Portfolios
Cooperative and Condominium Apartments (Portfolio 596)
This Portfolio examines the federal income tax consequences of the two principal forms of individual equity ownership in a residential unit in a larger development.