FacultyFaculty/Author Profile
Charles J. Moll

Charles J. Moll

McDermott Will & Emery LLP

San Francisco, CA, USA

Chuck Moll is a nationally recognized state and local tax expert with McDermott Will & Emery’s State & Local Tax (SALT) Practice involving the resolution of a wide variety of state and local tax controversies. He regularly appears before various California tax authorities, including the Franchise Tax Board, and local assessors and assessment appeals boards. He has litigated at all levels of California's courts, the U.S. Tax Court, and the U.S. Supreme Court. 

  • Appeared as counsel of record and prevailed in the U.S. Supreme Court in Hunt-Wesson v. Franchise Tax Board, 528 U.S. 458 (2000). (California’s interest offset provision held unconstitutional.)
  • Represented the taxpayer in City of Modesto v. National Med, Inc., et al., 128 Cal. App. 4th 518 (2005). (City's unapportioned business license tax ordinance held unconstitutional, and the Court rejected retroactive taxation.)
  • Prevailed against the California Franchise Tax Board in a business/nonbusiness income case before the State Board of Equalization in Appeal of Consolidated Freightways, 2000 Cal. Tax LEXIS 402.
  • Successfully represented the taxpayer in Crocker Nat'l Bank v. San Francisco, 49 Cal.3d 881 (1990), a seminal property tax case in the California Supreme Court.

Honors & Awards
Chuck has been ranked in Chambers USA since 2010, as one of California’s top lawyers in state and local tax practice. For many years, Chuck has been selected as a Northern California Super Lawyer. He was recently selected by his peers for inclusion in The Best Lawyers in America 2015 in the field of Tax Law. In 2016, Chuck received the Benjamin F. Miller Award from the State Bar’s Taxation Section, recognizing outstanding achievements and contributions in the field of state and local taxation law in private practice, teaching, or government service in California.

Chuck served as chair of the Tax Section of the California Bar from 2003 to 2004. He currently serves on the Executive Committee of the ABA Tax Section's State and Local Tax Committee, and on the Board of Directors of the National Association of Property Tax Attorneys. He is an editor and California author for the ABA Property Tax Desk book, and an editor and author for Lexis-Nexis online State Tax Practice Insights. 

Chuck received an A.B., with distinction, in Economics from Cornell University in 1976 and a J.D., with honors, from The George Washington University Law School in 1979.

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