James Mann
Partner
James Mann is a tax lawyer with more than 30 years of experience advising Fortune 500 companies, leading investment banks and various capital management firms with respect to financial securitization transactions, cross-border funding transactions and private capital offerings, in addition to advising a number of solar energy projects successfully completed in the Northeastern United States. A significant focus for James currently is the taxation of cannabis enterprises and associated tax accounting issues.
Before joining Lucosky Brookman, James most recently worked as a tax partner at Greenspoon Marder. He has also successfully served as General Counsel in a Private Equity Firm as well as sitting on a derivatives and financial products desk as a Managing Director of an Investment Bank in New York City.
James has a JD from Harvard Law School, an MBA from the Columbia Graduate School of Business and a BA from the Cornell University College of Arts and Sciences. He is a member of the New York and District of Columbia Bars.
MBA, Finance and Accounting,
J.D.,
A.B., Government
New York
District of Columbia Bars
Supreme Court of the United States
United States Court of Appeals for the Second, Fourth, Fifth, Ninth and Tenth Circuits
Tax Court
US Court of Federal Claims
Co-Author, “Cannabis Tax and Transfer Pricing” Bloomberg Tax, September 13, 2021
Cannabis Tax and Transfer Pricing—Part 1—Introduction Co-Author, Bloomberg Tax, August 4, 2021
Cannabis Tax and Transfer Pricing—Part 2—Methods Co-Author, Bloomberg Tax, August 5, 2021
Co-Author, “More Cannabis Tax Audits On The Way,” April 3, 2020
Co-Author, “The Taxman Cometh—Audit Risks For Cryptocurrency Taxpayers,”Bloomberg Tax, July 25, 2019
Co-Author, “Opportunity Zones: Pitfalls for CRE Lenders and Borrowers,” com, June 27, 2019
Co-Author, “Sunny and Windy Tax Credits and Renewable Project Finance,” Journal of Taxation of Investments, Spring 2016
Quoted, “Cannabis Tax and Transfer Pricing” Bloomberg Tax, September 13, 2021
Quoted, “US appeals court denies cannabis firm Harborside’s bid to end 280E” MJBizDaily, April 23, 2021
Quoted, “Cannabis Ruling In Tax Case Highlights Coke’s Uphill Battle” Law360, April 23, 2021
Quoted, “9th Circ. Tosses Pot Co.’s Constitutional Attack On Tax Clause” Law360, April 22, 2021
Quoted, “Pot Dispensary’s Tax Code Fight Faces Skeptics At 9th Circ.” Law360, February 9, 2021
Quoted, “Tax Partner Exits Greenspoon Marder With Landmark Pot Suit” Law360, July 14, 2020
Quoted, “Cannabis retailer Harborside appeals 280E tax ruling, but will it prove fruitful?” MJBizDaily, June 3, 2020
Quoted, “Higher Law: Harborside Tax Case Goes to Ninth Circuit | Insurance Ruling on Marijuana Fire Reversed | Elixinol Beats Back Class Action | MedMen’s Fall,” com, May 28, 2020
Quoted, “Dispensary Tells 9th Circ. Pot Biz Tax Law Is Unconstitutional” Law360, May 27, 2020
Quoted, “Business Insider: Wealth Tax Explainer: Why Bernie Sanders, Elizabeth Warren and Billionaires Like George Soros Alike Are Calling for a Specialized Tax on the Ultra-Wealthy,” Isely, February 25, 2020
Quoted, “‘Use The Funds To Grow The Business’: Why Cannabis And Opportunity Zones Could Be A Budding Industry,” Bisnow, February 6, 2020
Quoted, “Tax Court Fight Has Big Financial Stakes For Cannabis Companies,” Politico Pro, February 5, 2020
Quoted, “Cannabis Investors Could Get A Tax Break In Opportunity Zones,” Yahoo Finance, December 26, 2019
Quoted, “California Pot Dispensary Fights IRS Tax Case As Costs Mount For Industry,” San Francisco Chronicle,December 8, 2019
Mentioned, “Cannabis Company Keeps Fighting IRS View of Drug-War Era Law (1),” Bloomberg Tax, December 3, 2019
Mentioned, “Pot Co. Harborside Takes $11M Tax Bill Battle To 9th Circ.,” Law360, December 3, 2019
Quoted, “How Much Money The Top US Billionaires Would Lose Under A Wealth Tax,” Stuff, November 12, 2019
Quoted, “Bernie Sanders and Elizabeth Warren Both Rolled Out Tax Proposals in Hopes of Closing the Wealth Gap. Here’s A Side-by-Side Comparison That Shows Exactly How They Stack Up,” Business Insider, October 4, 2019
Quoted, “Cannabis Industry’s 401(k) Dreams Dashed By Tax Code, Legal Fears,” Bloomberg Tax, September 30, 2019
Quoted, “Tech Moguls Like Jeff Bezos and Mark Zuckerberg Would Lose Billions Under Elizabeth Warren’s Tax Plan (AMZN, MSFT, FB),” Business Insider, September 19, 2019
Quoted, “IRS Goes After Cryptocurrency Owners For Unpaid Taxes,” CBS News, July 26, 2019
Quoted, “Pot Company to Take the IRS to Court Over Drug War-Era Policy,” Bloomberg Tax, July 19, 2019
Quoted, “AOC’s Policy Advisor Wants to Tax High Incomes at 99%. A Tax Attorney Says It Would Be ‘Naive’ Not to Expect High Earners to Change Their Habits in Response,” Business Insider, July 18, 2019
Quoted, “Wealth Tax Explainer: Why Elizabeth Warren and Billionaires Like George Soros Alike Are Calling For A Specialized Tax On The Ultra-Wealthy,” Business Insider, July 2, 2019
Quoted, “Cannabis Company Harborside Goes Public – Will Appeal Multi-Million $ Tax Court Ruling,” Forbes, July 1, 2019
Published, “Opportunity Zones: Pitfalls for CRE Lenders and Borrowers,” com, June 27, 2019
Featured, “After Hours: Legal Marketing Association Event at Greenspoon Marder,” com, May 17, 2019
Quoted, “Weed Industry Sees Potential in ‘Opportunity Zone’ Breaks,” Bloomberg BNA, March 13, 2019
Quoted, “Legal Cannabis Is Good News For Opportunity Zone Investors,” OZExpo, February 19, 2019
Quoted, “Proposed Opportunity Zone Regs Hazy On Marijuana Projects,” Law360, February 12, 2019
Quoted, “Cannabis Cos.’ Use Of Foreign Tax Credits May Draw IRS Fire,” Law360, February 1, 2019
Quoted, “Greenspoon Marder Adds Atty For NY Cannabis Tax Practice,” Law360, October 16, 2018
