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Experience:
Joel Williamson is widely acknowledged as one of the nation's leading tax attorneys and litigators. He has litigated over 60 tax cases. His experience includes the trial of six major IRC § 482 transfer pricing cases, including Eli Lilly, G.D. Searle, Westreco (Nestlé), Seagate Technology, National Semiconductor, and United Parcel Service. Joel has also litigated several cases involving economic substance of transactions, including the United Parcel Service case noted above, as well as the Saba Partnership (Brunswick) case, and Mukerji (Comdisco), an important test case for tax-advantaged computer leasing transactions involving Comdisco. Joel also recently litigated the ConEd case which involved an international Lease-In-Lease-Out transaction.
In the international tax area, Joel has litigated Subpart F, constructive triangular dividend, R&D Moratorium, Brazilian and other foreign tax credit for banks, including Bankers Trust and Riggs Bank, as well as Iranian loss investment in US property (IRC § 956) and foreign-versus-domestic-source income (IRC § 863(b)) questions. He has litigated two significant captive insurance cases involving Humana, Inc. and Gulf Oil Corporation. In addition, Joel has litigated IRC § 338 corporate acquisition related issues, including goodwill, intangible and inventory valuations and second-tier allocations involving Nestlé's acquisition of Carnation.
Joel recently litigated the Tribune Company case, which dealt with whether a divestiture of a subsidiary qualified as a tax-free corporate reorganization. He has litigated significant tax accounting issues, including unbilled revenue and cap interest rate loan questions. Joel has also litigated significant procedural questions, including the proper role of IRS trial counsel in the audit examination process. He is also experienced in summons enforcement actions for both foreign and domestic records.
According to Chambers USA 2008, Joel Williamson utilizes his "great courtroom presence" to remain "constantly on top of his game." He attracts compliments for his skilful handling of executive clients, strategic insights and "exhaustive preparation." Sources conclude that this "fearless and tireless" attorney never fails to imbue his clients with complete confidence. In 2007, the authoritative Chambers USA professional directory observed that "Joel is one of the most successful controversy attorneys in the USA . . . his experience is almost unrivaled . . . [he is an] 'obvious standout' in the national tax market . . . [and is] 'especially adept at arguing the most technical issues.'" Chambers USA 2006 wrote that he was "'much admired in the profession for his ability to identify the issues at hand quickly and incisively.'" Chambers Global 2006 wrote that he "'probably has more experience in litigating cases than any lawyer in the USA'...'enormous presence and stature' [with] 'long history with transfer pricing litigation.'"
Joel is proud to have been recognized by Chambers Global as: "Leading Lawyers, Tax - Chicago," 2001-2002; "Leading Lawyers, Tax - Illinois," 2003; "Leading Lawyers, Tax - National," 2006; "Leading Lawyers," 2003-2004, 2004, 2005, 2006, and 2007; and Chambers USA as: "Leading Lawyers," 2003-2004, 2004, 2005, 2006, 2007, and 2008. In addition, he is recognized by Legal 500 as a "Leading Lawyer" in 2008.
Joel served as an officer in the United States Army from 1970 through 1972, assigned to the Offices of the Staff Judge Advocate, 12th Support Brigade, Ft. Bragg, NC, and subsequently to Saigon Support Command, the Republic of South Vietnam. After his return from Vietnam in 1972, Joel joined the Chief Counsel's Office, US Department of Treasury. In 1978, he was appointed one of 20 Special Trial Attorneys located throughout the United States. Joel joined Mayer Brown in 1986 and was named partner that same year.
Education:
University of Kentucky College of Law, JD, 1970; Order of the Coif; University of Kentucky Law Review; Moot Court Board; National Moot Court Team, Davidson College, BA, 1967. |
