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Justin D. Cupples

Of Counsel

Justin D. Cupples focuses his practice on providing the highest quality State and Local Tax (SALT) counsel and advocacy to Fortune 500 companies and large multistate organizations. Justin obtains significant state tax savings for his clients by developing and implementing state tax return positions, defending state tax audits, and advocacy through administrative appeals and litigation.

Extended Profile

Justin has argued several hundred appeals in Pennsylvania alone, resulting in favorable decisions and settlements for his clients. However, the scope of his state tax practice is national. Justin has represented clients in audit defense and appeals in more than 30 states for matters spanning income, franchise, gross receipts, sales & use, real estate, and utilities taxes.

Justin works thoughtfully and closely with his clients to help them choose the best course of action in each particular situation. Whether the client needs complex multistate tax litigation help, creative solutions for difficult business problems, an aggressive advocate in a particular jurisdiction or basic tax advice, he always provides the highest quality service.

Prior to joining Morgan Lewis, Justin worked as a senior tax manager for a Big 4 accounting firm and in-house tax counsel for a Fortune 50 company.

 

Select Matters

  • Prevailed in bringing franchise tax claims that resulted in more than $11 million in refunds for a large pharmaceutical client.
  • Successfully won the abatement of over $30 million of income and franchise tax assessments for a for-profit entity of a foreign government.
  • Negotiated the abatement of 30 assessments worth $26 million for a large national retail client.
  • Won a state transfer pricing audit settlement worth over $9 million for a large national entertainment company.
  • Advised a multinational beverage company on the state tax implications of a multi-billion-dollar transaction.

Education

  • Temple University, Beasley School of Law, 2011, J.D.
  • LaSalle University, 2001, B.S., Accounting, cum laude
  • LaSalle University, 2001, B.A., English, cum laude

Admissions

  • Pennsylvania
  • New Jersey
  • US District Court for the Eastern District of Pennsylvania

Awards and Affiliations

Member, Practice Group of the Year, Tax, Law360 (2017)

Member, Philadelphia Bar Association

Member, Pennsylvania Bar Association

Member, American Bar Association

Member, Temple American Inn of Court

Publications

12/12/2018 - Pennsylvania Court’s Downs Racing Decision Deals Blow to Broad Application of Sales and Use Tax Statutes

7/18/2018 - Four States Sue Federal Government to Invalidate Cap on State and Local Tax Deduction

6/25/2018 - Pa. Renter With Out-Of-State Landlord? Add Tax To Your Rent, Law360

6/21/2018 - Supreme Court Overturns Physical Presence Standard for Establishing Sales Tax Nexus

6/18/2018 - Supreme Court Won’t Hear Nextel’s Challenge to PA’s Cap on Net Operating Loss Carryforwards

1/18/2018 - US Supreme Court to Review Physical Presence Requirement for Sales, Use Tax Collection

1/10/2018 - State Tax Implications of Federal Tax Reform

Pennsylvania Sales Tax Collection, Reporting ‘Deadline’ for Online Retailers, Others Looms

Events

6/28/2018 - A Closer Look: State Tax and Practical Implications of the US Supreme Court’s Decision in South Dakota v. Wayfair – Part II: Practical Implications for Retailers

6/26/2018 - A Closer Look: State Tax and Practical Implications of the US Supreme Court’s Decision in South Dakota v. Wayfair – Part I: Overview of Decision and State Tax Implications

1/17/2018 - Navigating US Tax Reform: State and Local Tax Implications