David Fruchtman provides state and local tax planning and controversy advice, and has assisted businesses and individuals on issues in all 50 states. His representations involve almost all subnational taxes, including income, franchise, sales, use, real property transfer, and a variety of other state and local taxes. His clients include public and privately held heavy equipment manufacturers, marketing companies, travel lodging providers, and vehicle rental companies, as well as mid-sized retailers and other businesses.
David’s tax planning work includes tax efficient structuring of businesses and transactions, and frequently requires working with tax authorities to obtain favorable letter rulings. He advises foreign companies expanding into the United States, and his experience includes assisting an American affiliate of an Israeli company in one of Wall Street's most successful IPOs of 2010.
Clients value David's ability to negotiate intelligently with taxing authorities and, when necessary, to effectively advocate for their position in contested matters. He also has represented clients before courts and administrative tribunals across the country. He was a Special Deputy Attorney General to the state of Hawaii in 2003.
David filed an amicus brief with the US Supreme Court in South Dakota v. Wayfair, Inc., 585 US (2018), and is the author of the Bloomberg Tax Portfolios "Income Taxes: Definition of a Unitary Business" and the upcoming "Income Taxes: Consolidated Returns and Combined Reporting." He has lectured on constitutional issues, LLC and partnership taxation, and escheat of abandoned property issues at NYU's Summer State and Local Tax Institute for 13 years. A frequent author and lecturer on state tax issues, David has also spoken at Tax Executives Institute programs, American Bar Association meetings, Chicago Tax Club, the Israel Export Institute, the Israel-America Chamber of Commerce, Duke Law School, Georgetown University Law Center, the University of South Carolina School of Law, ITT Chicago Kent Law School, the University of Wisconsin School of Business, and many seminars in the United States and Israel. For more than 20 years, he has co-authored the Illinois chapter of the ABA's Sales and Use Tax Deskbook. David previously serviced as chairman of the Income and Franchise Taxes Subcommittee of the American Bar Association's state tax committee.
- New York
- Supreme Court of the United States
- US Tax Court
- J.D., Harvard Law School, 1989
- B.B.A., University of Wisconsin, 1985, with distinction
News & Publications
March 13, 2019
- Super Lawyers, New York, Tax (2016-2017)
- Super Lawyers, Illinois, Tax (2006, 2009-2013)