Az Business Magazine’s 2014 top lawyer list was created after the editorial department asked Arizona law firms to nominate their two best attorneys from more than 20 different categories for consideration. Those nominees were vetted and considered by a panel made of the editorial team and industry experts to determine the exclusive 2014 Az Business Magazine Top Lawyers List.
 Charles E. Davis Co-founder and managing partner Davis Miles McGuire Gardner PLLC Company Website Davis has more than 38 years experience in business and commercial transactions, real estate, taxation law and estate planning. Davis has represented large corporations, small businesses and individuals and has advised his clients in tax planning and numerous other legal and business matters. |
 Harry Friedman Shareholder Greenberg Traurig Company Website Friedman has experience in the area of general business tax planning, including the formation of limited partnerships and limited liability companies, mergers and acquisitions of both private and public corporations and in representing tax exempt organizations. |
 Yale F. Goldberg Partner Frazer Ryan Goldberg & Arnold LLP Company Website Having worked in the tax division at the U.S. Department of Justice, Goldberg was able to see the strength of the government and he learned the need for empathy for clients and the importance of vigorous advocacy to push back hard against the government as it pushes against its citizens. |
 Eliot Kaplan Partner Squire Sanders Company Website Kaplan’s practice is focused on international, federal, state and local tax issues, real estate transactions, private equity transactions, commercial and contract matters, mergers and acquisitions and other corporate matters. |
 Jack N. Rudel Member Jennings, Strouss & Salmon, PLC Company Website Rudel is certified as a Tax Specialist by the State Bar Board of Specialization, and provides representation to clients in tax (U.S. and International), general business planning, corporate law, mergers and acquisitions, and real estate. |
 Pat Derdenger Partner Steptoe & Johnson LLP Company Website Derdenger is a partner in Steptoe’s Tax group who focuses on federal, state and local tax law. He was named to Southwest Super Lawyers’ 2013 list of the “Top 50 Attorneys” in Arizona and was named Best Lawyers’ 2012 “Phoenix Tax Lawyer of the Year.” |
 Harvey L. Frutkin Senior counsel The Frutkin Law Firm, PLC Company Website Frutkin has practiced in the area of tax law for more than 40 years. He is the author of “Taxation of Executive Compensation: Planning and Practice,” LexisNexis, 1983 (updated semiannually). He has served as adjunct professor of law in federal corporate taxation at Case Western Reserve University School of Law. |
 Joel K. Heriford Shareholder Burch & Cracchiolo Company Website Heriford practices in estate planning and taxation, retirement planning, asset protection planning, revocable living trusts, irrevocable life insurance trusts, special needs trusts, family limited partnerships, family limited liability companies, asset protection trusts and charitable remainder trusts. |
 Martha C. Patrick Shareholder Burch & Cracchiolo Company Website Patrick’s practice deals exclusively with tax controversies. Coming from the IRS, Martha represents taxpayers involved in civil and criminal tax controversies before the Internal Revenue Service and the Arizona Department of Revenue. |
 Richard C. Underwood Partner Ryan Rapp & Underwood Company Website Underwood has spent 30 years working in various areas of tax law and employee benefits law. He advises employers with regard to retirement plans, stock benefits and executive compensation and has represented employers in front of the IRS. |
