Phillip Gall is a Principal in the Partnership Transaction Planning & Economics Group in Ernst & Young LLP’s National Tax Department and is located in New York. He focuses on the taxation of partnerships, joint ventures, and limited liability companies. Phillip has significant experience in the formation, operation, and unwinding of these types of entities for large multinationals and for investment funds in both the international and domestic context. He also has experience representing clients in connection with federal and state tax controversies involving partnership tax matters.
Phillip is an Adjunct Professor at New York University School of Law, where he has taught partnership tax courses for a number of years. He is also a frequent speaker on partnership tax matters at conferences throughout the country. Phillip has published the following articles: Phantom Tax Regulations: The Curse of Spurned Delegations (Tax Lawyer, Winter 2003), Partnership Distributions of Marketable Securities (Tax Notes, Nov. 12, 2007), and most recently, The Mysterious Case of Disappearing Debt in Partnership Transactions (Taxes, March 2012).
Prior to joining Ernst & Young LLP, Phillip was a Co-Managing Principal for the national partnership tax practice of another Big 4 accounting firm. From 1994 until 2009, Phillip practiced law and became the co-head of the law firm’s tax practice. Phillip has a B.S.B.A., summa cum laude, from Washington University and a J.D., cum laude, and LL.M. (Tax) from New York University School of Law.