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Martha L. Salzman

Adjunct Assistant Professor
Accounting and Law Department

Education

JD, University of Pennsylvania Law School, cum laude
BA, University of Rochester, summa cum laude

 Vita

Background

Ms. Salzman practiced law for more than 18 years before accepting a full-time teaching position at the University at Buffalo School of Management. Her law practice focused on corporate counseling, including contracts, acquisitions, reorganizations, transactional planning, partnership and limited liability company agreements, shareholder buy-sell agreements, Hart-Scott-Rodino Antitrust Improvements Act compliance, employment and consulting agreements, stock option plans and agreements and nonqualified deferred compensation arrangements; and taxation, including federal income taxation of corporations and other entities, tax-exempt bond financing, New York State franchise and miscellaneous NYS business taxes, including sales and use tax.

Current Teaching

• MGA 623 Professional Tax Research
• MGT 401 Public Policy, Law and Management
• MGT 403 Business Law I
• MGT 404 Business Law II
• MGT 640 Legal Aspects of Business Management

Awards

• Phi Beta Kappa - 1984
• McGill Award - Highest Achievement in Political Science (Univ. of Rochester) - 1984
• Who's Who in Law (Business First and Buffalo Law Journal) - 2005

Selected Publications

"Chapter 13-Considerations for the Tax Adviser," The Tax Adviser (AICPA) forthcoming (co-authored with Arlene Hibschweiler).

"Timing Considerations of Discharging Taxes in a Chapter 7 Bankruptcy," The Tax Adviser (AICPA) 2012 (co-authored wth Arlene Hibschweiler).

"False Tax Returns, Mail Fraud, and Money Laundering," The Tax Adviser (AICPA) (2011) (co-authored with Randall Andreozzi and Arlene Hibschweiler).

"Tread Carefully:  What CPAs should know about Tax Fraud," The Tax Adviser (AICPA) (2009) (co-authored with Arlene Hibschweiler).

Co-author of two chapters on Sales and Use Taxes for CCH's New York Tax Analysis.

Co-author "1992 Survey of New York Law - State Taxation," 44 Syracuse Law Review 499 (1993); "1993-94 Survey of New York Law - State Taxation," 45 Syracuse Law Review 629 (1994); "1994-95 Survey of New York Law - State Taxation," 46 Syracuse Law Review 841 (1995).

Admitted to Practice Law

• New York State - 1988
• U.S. District Court for the Western District of New York - 1988
• U.S. Tax Court - 1988
• U.S. Court of Federal Claims - 1992

University Service Activities

• Faculty Director, Credit Bearing Internship Program, and Chair of the Internship Committee, State University of New York at Buffalo School of Management, Fall 2008-present
• Faculty Advisor, University at Buffalo Accounting Association, Student Club, Fall 2009-present
• LeaderCORE^TM Coach, Fall 2012-present

Professional Associations

• Academy of Legal Studies in Business
• New York State Bar Association
• Bar Association of Erie County (former Chair of Taxation Section)
• Annual Institute on Taxation (co-sponsored by SUNY Buffalo School of Management, Erie Institute of Law and Western New York Chapter of the NYS Society of Certified Public Accountants) - Co-Chair (1999-2002), Member of Planning Committee (1993-2004, and 2008-present), Speaker (1990-2000, 2002-2004, 2007)

Legal Experience

• 1987-1996: Associate, Phillips Lytle LLP (formerly Phillips, Lytle, Hitchcock, Blaine and Huber), Buffalo, New York
• 1997-2006: Partner, Phillips Lytle LLP, Buffalo, New York

Community Activities

• Member and President, Board of Trustees, Town of Hamburg Public Library
• Member, Leadership Buffalo, Class of 1998