Michael E. Caryl - Lawyer in Martinsburg, WV

Michael E. Caryl is a senior partner of Bowles Rice, based in the law firms Martinsburg office. His primary areas of practice are tax planning and tax controversy work at all levels? federal, state and local. Mr. Caryl served as West Virginia State Tax Commissioner from 1985 to 1988 and was President of the 12-state Southeastern Association of Tax Administrators, 1987-1988. In 2009, he was named a West Virginia Bar Foundation Fellow.

Prior to serving as Tax Commissioner, Mr. Caryl practiced tax law with a Martinsburg law firm for ten years. He has served as chairman of the State Bar Committee on State and Federal Taxation, as President of the West Virginia Tax Institute, Inc. and as the Official Reporter for the West Virginia Law Institutes 1992 Property Tax Appeals Reform Project. From 1994 through 2002, he served as chairman of the Taxation of Business Committee of the West Virginia Chamber of Commerce. In 1995, he was elected a Fellow of the American College of Tax Counsel. He served as vice-chair of the Governors Commission on Fair Taxation (1997?1999). He is an Income Tax Affiliate Member of the Institute for Professionals in Taxation (IPT).

Mr. Caryl is a frequent speaker and writer about various taxation topics, including an article he co?authored, Special State Tax Treatment of the Coal Industry, (11 Eastern Mineral L. Inst. p. 6?1, Matthew Bender Co., Inc., 1990). He also is the author of The Illusion of Due Process in West Virginias Property Tax Appeals System: Making the Constitutions Promise a Reality (98 W.Va. Law Review, 1996). He has also authored No Customers? No Nexus? No Problem? (Tax Report, Institute for Professionals in Taxation, August, 2011, p. 18), Griffith v. ConAgra Brands: Due Process Line Found in Shifting Sands of Economic Nexus. (Tax Report, Institute for Professionals in Taxation, July, 2012, p. 3, w/Floyd M. Kin Sayre) — selected as IPTs 2012 Income Tax Article of the Year — and Combined Reporting in West Virginia: Unanswered Questions and Unfinished Business (Southeastern Association of Tax Administrators, 62nd Annual Meeting, July 24, 2012).

He taught a course in State and Local Taxation as an adjunct lecturer at the West Virginia University College of Law, and he has served on the faculty of the Institute for International Training, Trade and Development, Inc. at Shepherd University, in connection with its Russian Tax Officials Training Program.

Since 2007, Mr. Cayrl has been recognized in The Best Lawyers in America. He was named Best Lawyers 2014 Litigation and Controversy — Tax Lawyer of the Year in the northern West Virginia region. He has received an AV peer-review rating from Martindale Hubble, has been named in Chambers USA, Americas Leading Lawyers for Business since 2004 and is listed among West Virginia Super Lawyers. He is a member and past President of the Tri-State Estate Planning Council and a member of the Eastern Panhandle Business Association.

A 1968 graduate of West Virginia University, Mr. Caryl earned a bachelor of science degree in business administration, magna cum laude. He is a 1974 graduate of the Yale Law School. He is admitted to practice before the courts of West Virginia (1974) and the District of Columbia (1977), the United States Tax Court (1978), the United States Court of Appeals for Fourth Circuit (1983) and before the United States Supreme Court (1994).