JAMES H. TULLY, JR.
firm@degraff-foy.com

Mr. Tully has been a partner in the firm since 1985. From 1982 to January 1, 1985, he was of counsel to the firm. Prior to that, from 1975 to 1982 he was Commissioner of Taxation and Finance of the State of New York and President of the State Tax Commission. He was responsible for the collection of all New York State taxes, and during the fiscal crisis in the City of New York in 1975 and 1976 assumed responsibility for the collection of major New York City taxes as well. He was appointed by the Governor as Chairman of the New York State Temporary Commission on Revision of the Sales Tax in 1978. As Commissioner of Tax and Finance, he was an ex officio member and director of three State corporations: the Housing Finance Agency, the Medical Care Facilities Finance Agency, and the Project Finance Agency. He was sole custodian of seventeen State funds.

Prior to becoming Tax Commissioner, Mr. Tully was a partner in the law firm of Manning, Carey, Redmond & Tully in New York City, and had been a member of the State Legislature.

Since joining the firm, Mr. Tully has specialized in tax and corporate matters. He has represented taxpayers before the New York State Department of Taxation and Finance and before various courts, and has argued tax cases before the New York State Supreme Court Appellate Division and the New York State Court of Appeals. He has argued some of the leading cases having to do with residency and nexus issues. For the last ten years he has been Co-Chairman of the Sales Tax Conference sponsored by the New York State Foundation for Accounting Education of State CPA Society. Mr. Tully served as counsel to the Albany Port District Commission for 14 years, and as such has negotiated and drafted leases and other agreements. Since December 1, 2000, in conjunction with the firm, Mr. Tully has provided tax counsel services to the Office of the State Comptroller.