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.
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 frequently advises clients on cutting edge SALT issues for which states often apply old laws to new ways of doing business.For example, Justin is an active member of the firm’s electric vehicles working group, to which he brings his experience advising automotive and energy industry clients on novel SALT issues.
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.
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.
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
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
Council Member, Pennsylvania Bar Association, Tax Section