Justin D. Cupples

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.