Charolette Noel practices in the area of state and local taxation, with emphasis on restructuring, multistate acquisitions, and defending corporate taxpayers against overreaching and unconstitutional taxation. Charolette also advises clients on apportionment, nexus, tax abatements, and unclaimed property issues.
Representative M&A transactions include: numerous acquisitions by Arctic Glacier, Burlington Industries' buyout by WL Ross & Co., Direct Trading Corporation's sale to Knight Trading Group, International Steel Group's acquisition of the Bethlehem Steel business, and the acquisition of Stewart & Stevenson Services' engineered products and power products businesses. Debtor restructuring representations include: Chrysler, Dana Corporation, FLYi/Independence Air, HQ Global, Kaiser Aluminum, Loewen Group International, LTV Corporation, NationsRent, Teleglobe, and Williams Communications. Charolette's experience includes successful representations of taxpayers in cases such as Home Interiors and Gifts, Inc. v. Department of Revenue, 741 N.E. 2d 998 (Ill. App. 1 Dist. 2000), appeal denied, 754 N.E. 2d 1285) (Ill. 2001), and The Southland Corp. v. Comptroller, State of Maryland, 783 A. 2d 221 (Md. 2001).
Charolette is the adjunct professor of state and local taxation at Dedman School of Law, Southern Methodist University. She is a licensed Texas CPA, the executive editor of the Firm's State Tax Return, and author of numerous articles for BNA, CCH, LexisNexis, and the Texas Bar Journal. Charolette is the state and local contributor for the bankruptcy tax portfolio, published as Jenks, Ridgway and Purnell, "Corporate Bankruptcy," Tax Mgmt. (BNA) No. 790 (September 2004). She regularly speaks at COST, Georgetown, Tax Executives Institute, and other seminars.