Practice areas: Tax, International; view more
Licensed in Pennsylvania since: 1979
Education: University of Pittsburgh School of Law
Selected to Super Lawyers: 2006 - 2024 Call today:
610-735-2655
August Tax Law, P.C.
564 Skippack PikeSecond Floor
Blue Bell, PA 19422 Visit website
Jerald David August is the founder of August Tax Law, P.C., in Blue Bell, Pennsylvania, where he provides comprehensive legal counsel on complex domestic and international tax matters. His practice focuses on international and business tax, wealth planning for both U.S. and non-U.S. individuals, tax controversy and litigation, and government relations. He helps clients protect and grow their wealth through precise, forward-thinking tax strategies.
With nearly five decades of experience, Mr. August advises clients on sophisticated tax planning strategies and represents them in disputes with tax authorities. He is skilled at navigating regulations and gives tailored guidance to high net worth individuals and multinational businesses facing compliance and enforcement issues. His work often involves cross-border taxation, estate and trust planning, and resolving disputes before administrative agencies and courts.
Mr. August earned his bachelor’s degree from The University of Pennsylvania’s Wharton School in 1974. He received his Juris Doctor from the University of Pittsburgh School of Law in 1977, followed by a Master of Laws in Taxation from New York University School of Law in 1980, further solidifying his focus on tax law early in his career. Admitted to practice law in Florida, Pennsylvania and New York, he is also admitted to practice before the Supreme Court of the United States, the United States Tax Court and the U.S. Court of Appeals for the 11th Circuit.
Active in the legal community, Mr. August holds memberships in several professional organizations, including the American Bar Association, the American College of Tax Counsel, The American College of Trust and Estate Counsel, and The American Law Institute. He is also a member of multiple state and local bar associations and serves as a director of the Pennsylvania Bar Association Tax Section. Demonstrating his respected position in the field, he has received an AV Preeminent* peer-review rating through Martindale-Hubbell, the highest level of peer recognition.
*AV®, AV Preeminent®, Martindale-Hubbell Distinguished and Martindale-Hubbell Notable are certification marks used under license in accordance with the Martindale-Hubbell certification procedures, standards and policies. Martindale-Hubbell® is the facilitator of a peer-review rating process. Ratings reflect the anonymous opinions of members of the bar and the judiciary. Martindale-Hubbell® Peer Review Ratings™ fall into two categories – legal ability and general ethical standards.
Practice areas
Tax: Business, InternationalFocus areas
Tax Law
- 50% Tax: Business
- 50% International
First Admitted: 1977, Florida
Professional Webpage: https://www.augusttaxlaw.com/attorney/jerald-david-august/
Bar / Professional Activity
- American College of Tax Counsel, Committee on Appellate Review
- New York University Institute of Federal Taxation, Board, Chair of Institutes and Closely Held Business (1989-present)
- Member, Florida Bar
- Member, Pennsylvania
- Member, New York
- United States Court of Federal Claims
- Pennsylvania Bar, Vice-Chair, International and Comparative Law Division
- United States Tax Court
- Pennsylvania Bar Association, Montgomery, Chester and Philadelphia County Bar Associations
- Pennsylvania Bar Association, Director, Tax Section
- New York State Bar Association
- United States Supreme Court
- Palm Beach County Bar Association
- American Law Institute, Chair, ALI-CLE Tax Seminars and Institutes; member of various consultative groups on ALI Restatement of Law projects including taxation
- American Law Institute, Life Sustaining Member, Consultative Groups for the Restatement of the Law on Corporate Governance, Conflicts of Laws, Trusts, Wills, Entity Taxation
- Chair of the Tax Section's Committees on S Corporations and Continuing Legal Education
- Member, New York Bar Association
- Member, American College of Tax Counsel, Amicus Brief Committee
- American Law Institute, Life Sustaining Member, The Practical Tax Lawyer, Chair, Editorial Board
- American Bar Association, Vice-Chair (Publications), Editor-in-Chief, The Tax Lawyer law review
- Member, “Blue Ribbon” Task Force on Wealth Transfer Tax Reform
- Member, Pennsylvania Bar Association
- Member, American Tax Policy Institute
- Tax Section of The Florida Bar
- Chair, Tax Section's Pass-Through Entity Integration Task Force
- Member, Florida Bar Association
- Member, American College of Trust and Estate Counsel
Verdicts / Settlements (Case Results)
- Commissioner v. Estate of Hubert, 50 U.S. 93 (1997), Amicus for Tax Section of the Florida Bar
- Claybrook v. United States, 104 Fed. Cl. 680 (2012)
- Nipper v. Commissioner, 746 F.2d 813 (11th Cir. 1984), cert. denied but granted in landmark Supreme Court case (same issue), Commissioner v. Groetzinger, 107 S. Ct. 980 (1987)
- Heaton v. Commissioner, T.C. Memo 1989-459
- Arenstein v. Commissioner, T.C. Memo. 1993-339
- Comtrade Limited and Comtrade Trust v. United States, S.D. Fla. 2005, 2005 WL 2914145
- Estate of Peterson, et al v. U.S. Trust Company, N.A., Trustee, 2005 WL 3702759 (S.D. Fla.)
- Palmeri v. Commissioner, Dkt.No. 16941-12 (2012) 2012 WL 3072361
- Becker Holding Corp. v. Commissioner, T.C. Memo. 2004-58
Special Licenses / Certifications
- Editor in Chief, Corporate Taxation (WG&L) and Colunist, Cross-Border Taxation
- Welcome Statement from Warrant Gorham LaMont to serve as Editor in Chief of Corporate Taxation, from inside Editor, Dan Feld, Esq. Corporate Taxation (May/Jun 2021)
- Florida Bar, Board Certified in Taxation and former Chair, Florida Bar Tax Certification Committee
- Former Editor-in-Chief, Business Entities (WG&L), Journal of Partnership Taxation (WG&L) and Journal of S Corporation Taxation (WG&L) all now merged into Corporate Taxation
Educational Background
- New York University School of Law, LL.M. in Taxation, 1980
- University of Pittsburgh School of Law, J.D., 1977
- Wharton School of Finance, University of Pennsylvania, B.S. & B.A., 1974
Scholarly Lectures / Writings
- “Tax Court Rejects Loper Bright Inspired Challenge of Cost-Sharing Regulations Where No CSA Comparable in the Metaverse”, Corporate Taxation (Sep/Oct 2025) “Mergers and Acquisitions of Corporations by Private Equity”, NYU Inst. on Fed. Tax’n 2021-2025 (Mathew Bender) “Supreme Court Upholds the Constitutionality of Section 965, the Mandatory Repatriation Tax, in Moore” Corporate Taxation (Sept/Oct 2024) “One Big Beautiful Bill Act Enacted Into Law: Initial Observations on Business and International Tax Provisions”, Corporate Taxation (Sep/Oct 2025) “The Expanding Reach of U.S. Trade or Business Under Section 864: Agent’s Activities In United States Imputed to Offshore Private Equity Fund by Tax Court in YA Global Investments, LP,” Corporate Taxation (Mar/Apr 2024) “Proceeding With A Valuation Case Involving Closely-Held Business Interests Before the United States Tax Court (Parts 1-3), The Practical Tax Lawyer, ALI-CLE course materials (11/7/2021) (WESTLAW) “Tax Court Validates Blocked Income Transfer Pricing Regulation in 3M Companies: Chevron Deference Overrides Supreme Court’s Decision in First Security Bank”, Corporate Taxation (Jul/Aug 2024) “Branch Operations in the United States by Foreign Corporations: The Basic Building Blocks When “Branching-In” the U.S.A.!” Corporate Taxation (Jul/Aug 2025) “First Circuit Court of Appeals Affirms Tax Court in Timberland (TBL Licensing LLC): Full Inclusion of Gain Required Where “Deceased” U.S. Target Corporation Constructively Transfers Valuable Intangibles” Corporate Taxation (Nov/Dec 2023) “The Maze of Tunnels and Bridges Pass-Through Entities Must Traverse in Reporting Subpart F and GILTI Income Inclusions and Previously Taxed Income Recoveries”, Corporate Taxation (Jul/Aug 2021) “The Inbound Foreign Corporation: Knowing When Its Income Is U.S. Effectively Connected Income”, Parts One and Two, Corporate Taxation (2023) “Codification of Economic Substance Doctrine Allows Federal District Court to Override Application of Section 351 and Block Dividends Received Deduction Under Mismatch of Effective Date (of TCJA 2017) Parlay”, Corporate Taxation (Jan/Feb 2024) “Assessments and Collection of Income Tax From Partnerships, Partners and Former Partners Under the BBA Partnership Audit Rules”, Prs One and Two (2021, 2022). “Tax Court in Farhy Holds U.S. Treasury and IRS Lack Authority to Assess Delinquent International Information Returns”, Corporate Taxation (Jul/Aug 2023) “Altera and Cost-Sharing Requirements Under Section 482—Another Tax Court Rebuke to the IRS”, Business Entities (Jan/Feb 2016) “Supreme Court Reels-In The Chevron Doctrine And Then Feasts At The Corner Post Café Courtesy of Messrs. Marbury-Madison” Corporate Taxation (2024) and presented for ALI-CLE (WESTLAW) , Recent Publications (Overall over 300 articles in national law journals and law reviews)
- American Law Institute, Member and Chair of Tax Law Programs and Institutes on corporate, partnership and international taxation, including tax controversies and litigation and taxation of U.S. and non-U.S. persons
- Program Chair, Annual Institute on Federal Taxation, New York University Institute
- Visiting Professor at the University of Miami School of Law and University of Pittsburgh School of Law
- Annual Chair of Closely Held Business Session of the New York Annual Institute of Federal Taxation
- Columnist on Cross-Border Tax Developments, Editor-in-Chief
- Corporate Taxation (a/k/a Journal of Corporate Taxation), Warren, Gorham & Lamont, the leading journal of its kind in the U.S.; also published on RIA Checkpoint & WESTLAW
- Chaired the First and Second Annual Wallace-Lyon National Graduate Tax Law Workshops of the NYU School of Law Master's in Taxation Program
- Visiting Professor on corporate income taxation at the Graduate Tax Program of the University of Florida School of Law
- Editor-in-Chief of the Tax Lawyer, Vols. 58 and 59
- Editor-in-Chief, Business Entities, Thomson Reuters
- Contributor, Partnership Taxation, Tax Notes, the weekly Tax Analysts publication
- Amid Inversion Crackdown, IRS Blesses Delphi's British Domicile, Bloomberg Article, APRIL 13, 2016
- Altera And Cost-Sharing Requirements Under Section 482: Another Tax Court Rebuke to the IRS, Business Entities, FEBRUARY 17, 2016
- Congress Repeals The TEFRA Partnership Audit Rules and Enacts A New Set of Rules, Which Includes The Assessment of Income Taxes at The Partnership Level
- ROBERT FINK, BUSINESS ENTITIES, NOVEMBER 01, 2015
- Chair, Closely-Held Business Program, Annual NYU Institute, Federal Taxation
- Chaired the First and Second Annual Wallace-Lyon National Graduate Tax Law Workshops of the NYU School of Law Master's in Taxation Program
Honors
- Martindale-Hubbell AV Preeminent Rating (1990-present)
- Selected to the “Super Lawyers” list for Tax in Pennsylvania (2006-2024)
- Selected to the “Best Lawyers in America” list for Tax Law, Trusts & Estates Law (1993-2024) and Litigation & Controversy – Tax (2011-2024) in Philadelphia, PA and New York, NY by Best Lawyers®
- Named Best Lawyers® “Lawyer of the Year” (2026) for Litigation & Controversy – Tax in Philadelphia (including Blue Bell), PA
- Life-sustaining member of the American Law Institute (ALI)
Industry Groups
- Business Taxation
- International Taxation
- Tax controversies and Litigation
Office location for Jerald David August
564 Skippack Pike
Second Floor
Blue Bell, PA 19422
Phone: 610-735-2655
Selections
- Super Lawyers: 2006 - 2024
