Martin L. Fried is of counsel in the Tax Practice. His practice includes planning and controversy resolution in the areas of personal, corporate, real estate and estate taxation. Mr. Fried is the Crandall Melvin Professor of Wills and Trusts Emeritus at Syracuse University College of Law, where he taught for 39 years. Mr. Fried has also taught at the University of Iowa, University of Cincinnati and Washington University.
- Handled a United States Tax Court case involving unique estate tax deduction issues.
- Handled numerous New York State sales tax cases at administrative and judicial levels.
- Determined estate tax valuations for long-term payments receivable by decedents.
- Drafted nonqualified deferred compensation agreements.
- Selected, The Best Lawyers in America (2010 – 2012)
- Recipient, New York State Bar Association President's Pro Bono Service Attorney's Award (2007)
- Life Fellow, American Bar Foundation
- Member, Jewish Federation of Central New York, Board of Directors
- Crandall Melvin Professor Emeritus, Syracuse University College of Law, Wills and Trusts
- Member, Estate Planning Council of Central New York
- Member, Onondaga County Bar Association Pro Bono Practice Committee
- Member, Onondaga County Bar Association
- Member, New York State Bar Association
- Member, American Bar Association
- Member, American Law Institute
- Former Director, Antioch College Alumni Association
- Former Director, Onondaga County Bar Association
- Former Director, Vice President and Treasurer, Onondaga County Bar Foundation
- Former Member, New York State Bar Association President’s Commission on Access to Justice
- New York State Bar Association's Introduction to Estate Planning, "Testamentary Gifts" (2011)
- Estate Planning Council of Central New York, “The Current Estate and Gift Tax Regime” (2011)
- Hancock Estabrook Annual Labor & Employment Symposium, “The HIRE Act” (2010)
- NYSBA CLE, “Hot Topics in Elder Law” (2009)
- NYSBA CLE, “Trust Your Planning: A Comprehensive Review of Trust Planning and Drafting Techniques” (2007)
- “Charitable Solicitation and Charitable Giving Techniques” (2007)
- Author, Taxation of Securities Taxation, (1971-2007)
- “Choosing the Entity for Your Practice,” Central New York, M.D. News (December, 2007)
- “Providing for Remote Descendants: What Language Do Lawyers Use?” NYSBA Trusts & Estates Section Newsletter (2006)
- “The Disappointed Heir: Going Beyond the Probate Process to Remedy Wrongdoing or Rectify Mistake,” Real Property, Probate and Trust Journal (2004)
- “Estate Planning and Taxation: Wartime Necessities,” Trusts & Estates (2004)
- New York University School of Law, LL.M, 1968
- Columbia Law School, J.D., 1958
- Antioch College, B.A., 1955
- New York
- United States Court of Appeals (Second Circuit)
- United States District Court (EDNY)
- United States District Court (NDNY)
- United States District Court (SDNY)
- United States Tax Court
