Charles J. Moll, III - McDermott Will & Emery


Charles (Chuck) Moll focuses his practice on state and local tax (SALT), primarily concentrating on the resolution of tax controversies. He regularly appears before the various California tax authorities—including the State Board of Equalization, the California Franchise Tax Board, the California Department of Tax and Fee Administration, and the Office of Tax Appeals—as well as local authorities such as assessors and assessment appeals boards. He has litigated at all levels of California’s courts, the US Tax Court, and the US Supreme Court.

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  • Appeared as counsel of record and prevailed in the US Supreme Court in Hunt-Wesson v. Franchise Tax Board, 528 US 458 (2000). The Supreme Court unanimously struck down California’s interest offset provision as being unconstitutional*
  • Successfully represented taxpayer Genentech, Inc., Real Party in Interest in Church v. San Mateo County Assessment Appeals Board, First District Ct. of Appeal, Case No. A155034 (2021). The Appeals Court reversed the trial court and rejected the use of financial records as constituting prima facie evidence of value for property tax purposes
  • Successfully represented Abbott Labs in Littlejohn v. Costco Wholesale, et al., 25 Cal. App. 5th 251 (2018) against assertions of overcharging of sales tax reimbursement on product sales*

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  • Chambers USA, Tax: State & Local, Band 1, 20102023
  • The Best Lawyers in America, “Lawyer of the Year” in Tax Law, San Francisco, 2021, 2023
  • The Legal 500 US, Tax, 20192023
  • The Best Lawyers in America, Tax Law, San Francisco, 20132024

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  • American College of Tax Counsel, Fellow
  • ABA Tax Section’s State and Local Tax Committee, Executive Committee member
  • National Association of Property Tax Attorneys, Board of Directors
  • California Taxpayers Association, Board of Directors

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George Washington University, JD, 1979
Cornell University, BA, 1976


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