Areas of Practice
- Federal & State Tax Problems
- Complex Financial Matters
- Business Purchase & Sales
- Bankruptcies & Reorganizations
- Partnership & Shareholder Relationships
Industry Experience
Michael Fried has more than 25 years of experience in the practice of law and
the operation of business enterprises. He understands the opportunities,
problems and priorities that merit attention from Board Chairmen, Chief
Executive Officers and Presidents of companies operating in the real world of
business, and has served in these same capacities for a real estate syndication
company, a residential construction firm, a commercial development corporation,
and a financial services business.
Mr. Fried’s primary focus is on tax controversies and bankruptcy law. Mr. Fried
regularly handles matters related to federal and state tax problems, commercial
and corporate law, bankruptcies and workouts, and other financial issues, as
well as working on client cases involving tax planning, partnership and
shareholder agreements, and corporate acquisitions and reorganizations.
Education
- New York University, LL.M., (Taxation) 1978
- Washington University, M.B.A., 1977; J.D., 1977
- University of Virginia, B.A., with distinction, 1973
Bar Admission
- Maryland
- District of Columbia
- U.S. Tax Court
- United States District Court for the District of Columbia
- United States District Court for the District of Maryland
- United States Court of Appeals for the District of Columbia
- United States Bankruptcy Court for the District of Maryland
- United States Bankruptcy Court for the District of Columbia
Publications
- "For
Whom the Tax Tolls", Tax Practice & Procedure, October/November 2004, p
39.
- "Subchapter
S Losses: A Trap for the Unweary," Legal Focus, Fall/Winter 2004, p 4.
- "An Analysis of IRS Attempts to Narrow the Scope of the Tax Free
Exchange," 51 J. Tax 66
- "Secondary Recovery and the Rule of Capture," Washington University Law
Quarterly 148
- "How to Structure Related Party Deals to Avoid Denial of Tax Benefits,"
Taxation for Lawyers 358
Additional Information
- Member, Maryland State Bar Association
- Member, Montgomery County Bar Association
- Member, District of Columbia Bar Association
- Member, The American Bar Association (Member, Sections on Business; Tax;
Bankruptcy)
- The Bankruptcy Bar Association of Maryland
- The American Bankruptcy Institute
- The National Association of Consumer Bankruptcy Attorneys
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