Martha L. Salzman

Clinical Assistant Professor
Accounting and Law Department

Education

JD, University of Pennsylvania Law School
BA, University of Rochester

Background

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.

Teaching

  • Professional Tax Research
  • Public Policy, Law and Management
  • Business Law

Selected Publications

“Fundamentals of Tax Research” chapter in Collins, Shelby, Skills for Accounting Research (Cambridge Business Publishers) (preliminary through Fourth Editions).

“Employment Tax Penalties:  Let’s Keep It Civil,” 49 The Tax Adviser 92 (AICPA) (2018) (co-authored with Arlene Hibschweiler and Michael Tedesco).

“Sustainability and Corporate Governance in a Business Law Course:  A “Real World” Project,” 19 Atlantic Law Journal 225 (2017) (co-authored with Arlene Hibschweiler).

“Chapter 13: Tax Considerations,” 44 The Tax Adviser 302 (AICPA) (2013) (co-authored with Arlene Hibschweiler).

“Timing Considerations of Discharging Taxes in a Chapter 7 Bankruptcy,” The Tax Adviser (AICPA) 2012 (co-authored with 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).

Awards and Recognition

  • Mother Colette Distinguished Alumnae Award, Immaculata Academy, Hamburg, NY – 2015
  • 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

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-Fall 2018
  • LeaderCORETM Coach, Fall 2012-Spring 2014

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

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

Community Activities

  • Member (2000-2013) and President (2008-2013), Board of Trustees, Town of Hamburg Public Library
  • Member, Leadership Buffalo, Class of 1998