Claimed Lawyer Profile
Lisa Sampson-Roberts
Macon, GA Tax Law Attorney with 24 years of experience
Free ConsultationTax, Bankruptcy and Consumer
Stetson University
Patrick Meyer Jr
Macon, GA Tax Law Attorney with 55 years of experience
Tax, Business and Elder
Emory University
Claimed Lawyer ProfileSocial Media
W. Calvin Bomar
10.0 
(1 Peer Review)
Free ConsultationAtlanta, GA Tax Law Lawyer with 21 years of experience
Tax
New York University School of Law and Cumberland School of Law, Samford University
I am a former IRS Office of Chief Counsel attorney who has extensive experience helping clients with IRS audit, Tax Court litigation and syndicated conservation easement cases.
I received my law degree in 2000 from Samford University, and my LL.M. in Tax Law from New York University in 2001.
After that, I worked in Washington, D.C. for the IRS Office of Chief Counsel. After leaving IRS, I worked at a large law firm for 4 years, and then opened Bomar Law Firm in Atlanta, Georgia in 2007.
Prior to graduating law school, I clerked in...
![Bradley R Coppedge]( "Bradley R Coppedge")
Claimed Lawyer ProfileSocial Media
Bradley R Coppedge
Columbus, GA Tax Law Attorney with 25 years of experience
Tax, Business, Estate Planning and Probate
University of Miami School of Law and Mercer University Walter F. George School of Law
Mr. Coppedge's practice is devoted to business, tax and personal planning, particularly in the areas of entity selection/formation/operation, estate planning and probate, and tax matters and controversies. With his educational background and LL.M. in Taxation, Mr. Coppedge serves as chair of the Firm's Corporate and Partnership practice group. In the areas of entity selection/formation/operation, Mr. Coppedge represents a significant number of small businesses, helps clients create new start-up business (LLCs, c-corporations, s-corporations and partnerships) and also represents a number of physician groups. He advises these clients on the best form of entity from a tax, liability, and operational standpoint, entity...
![Norman D. McKellar]( "Norman D. McKellar")
Claimed Lawyer ProfileQ&ASocial Media
Norman D. McKellar
Atlanta, GA Tax Law Attorney with 20 years of experience
Free ConsultationTax, Criminal and White Collar Crime
University of Tennessee College of Law
Norman D. McKellar practices law in the areas of IRS tax resolution and federal criminal defense, with an emphasis on tax fraud and white collar federal crimes. Mr. McKellar has successfully defended clients in criminal cases in both federal and state courts and in U.S. Tax Court. Mr. McKellar was voted by his peers as a “Top Attorney” for 8 straight years by Knoxville’s CityView magazine. In 2014, Mr. McKellar was selected as a member of the “Top 100 Trial Lawyers” by the National Trial Lawyers, and he also received this same award in 2015, 2016, 2017, 2018, 2019, and...
![Kimberly Ann DeCarrera]( "Kimberly Ann DeCarrera")
Claimed Lawyer ProfileSocial MediaResponsive Law
Kimberly Ann DeCarrera
Atlanta, GA Tax Law Attorney with 15 years of experience
Tax, Administrative and Business
Georgia State University College of Law
Kimberly DeCarrera brings together legal and accounting fields to provide clients with advice and know-how as an unclaimed property adviser.
Providing legal services on unclaimed and abandoned property to Fortune 500 companies in diverse industries such as transportation and logistics, financial services, health care, retail, media, software and technology, and manufacturing.
• Single and multi-state audit defense for client companies (including audits led by third-party auditors such as Kelmar Associates, Innovative Advocates Group, Verus, Xerox/ACS)
• Audit Assessment Appeals and Litigation
• Comprehensive Compliance Strategies, including Canada and other foreign jurisdictions
• Interest Assessment Appeals
• Accounts Receivable Solutions...
![Julianna Burrall]( "Julianna Burrall")
Claimed Lawyer ProfileSocial Media
Julianna Burrall
Marietta, GA Tax Law Attorney with 30 years of experience
Tax, Elder, Estate Planning and Probate
University of Alabama School of Law and Florida State University College of Law
Julianna Burrall, Attorney at Law, is a Georgia estate planning and tax attorney with over 25 years of legal experience serving clients in Cobb County and the Metro Atlanta area. Julianna’s private law practice specializes in customized tax and estate planning; probate and estate administration; elder law, including guardianships and conservatorships; family business succession planning; small business formations; and personal and business taxation matters.
![Karla Yvonne Vogel]( "Karla Yvonne Vogel")
Claimed Lawyer ProfileOffers Video ConferencingSocial MediaResponsive Law
Karla Yvonne Vogel
Tucker, GA Tax Law Lawyer with 24 years of experience
Offers Video ConferencingVideo ConfTax, Probate and Real Estate
Georgia State University College of Law
Karla Y Vogel, CLU®, ChFC® has over 23 years legal experience and concentrates her law practice in the areas of estate/probate administration, real estate matters, and tax representation. She earned her Bachelor of Arts degree from Washington University, her Master's degree from Emory University, and her Juris Doctor degree from Georgia State University College of Law. She is the founder of Vogel Law Office, LLC, a virtual tax and financial consulting law firm that helps you to resolve concerns about Death, Dirt & Taxes(SM) by providing legal solutions at reasonable prices. Whether you need a Will, have a Real Estate...
![Anson Houston Asbury]( "Anson Houston Asbury")
Claimed Lawyer ProfileBlawg SearchSocial Media
Anson Houston Asbury
Decatur, GA Tax Law Lawyer with 23 years of experience
(404) 382-9942
315 West Ponce de Leon Avenue
Suite 515
Decatur, GA 30030
Tax
Georgetown University Law Center and Pennsylvania State University - Dickinson School of Law
Anson H. Asbury, J.D., LL.M., is the Managing Shareholder of Asbury Law Firm, Tax Counsel. Anson represents clients in civil and criminal tax litigation and federal tax controversies. Anson is a fellow of the American College of Tax Counsel and a Barrister in the J. Edgar Murdock American Inn of Court at the United States Tax Court. He is recognized by Chambers USA, Best Lawyers in America, Georgia Super Lawyers, and Georgia’s Legal Elite for his expertise in tax litigation.
Anson is the co-host of Tax Talk with Art and Anson – a GSPCA video CPE series. He has written on...
![Gary L Coulter]( "Gary L Coulter")
Claimed Lawyer ProfileSocial Media
Gary L Coulter
Watkinsville, GA Tax Law Lawyer with 50 years of experience
Free ConsultationTax, Business and Estate Planning
New York University School of Law and The University of Georgia School of Law
I have over 35 years of experience with Tax, Business and Estate law, transactional work, and wealth management. Working in many areas such as tax-exempt organizations, estate planning, tax controversies, corporate law, mergers, acquisitions, real estate transactions, partnerships, and limited liability companies, individual and corporate taxation. My legal team has a well-deserved reputation of excellence in providing smart, sensible, and cost-effective legal and business solutions for our clients. We offer high-quality legal work and exceptional, personal client service. I serve a wide range of clientele, and every client relationship is valued greatly. Each engagement benefits from the depth...
![Alyssa Maloof Whatley]( "Alyssa Maloof Whatley")
Claimed Lawyer ProfileSocial Media
Alyssa Maloof Whatley
Atlanta, GA Tax Law Attorney with 7 years of experience
Free ConsultationTax, Bankruptcy and Collections
Georgia State University College of Law
![Sabrina A. Parker]( "Sabrina A. Parker")
Claimed Lawyer ProfileOffers Video ConferencingQ&ASocial MediaResponsive Law
Sabrina A. Parker
Atlanta, GA Tax Law Attorney with 25 years of experience
Offers Video ConferencingVideo ConfTax, Bankruptcy, Divorce and Traffic Tickets
Atlanta's John Marshall Law School
Sabrina A. Parker has a 25-year track record of success as a bankruptcy attorney having completed over 9,375 bankruptcy cases as well as helping families avoid bankruptcy through other debt relief solutions. Sabrina has stopped creditor harassment and halted wage and bank garnishments for her clients.
She truly cares about securing the best outcome for her clients. Sabrina is willing and able to fight for her clients' rights and has successfully extended that fight to the appellate courts when necessary.
For individuals, families and small business owners struggling with heavy debt burdens, Chapter 7 bankruptcy can be the quickest and most effective...
![Charles M. Clapp]( "Charles M. Clapp")
Claimed Lawyer ProfileSocial Media
Charles M. Clapp
Atlanta, GA Tax Law Lawyer with 15 years of experience
Free ConsultationTax and Consumer
Florida Coastal School of Law
Charles Clapp is the owner of CMC Law | Law Offices of Charles Clapp, an Atlanta Bankruptcy Law Firm specializing in consumer and small business bankruptcy.
![Jeffrey S. Gartzman]( "Jeffrey S. Gartzman")
Claimed Lawyer ProfileSocial Media
Jeffrey S. Gartzman
Atlanta, GA Tax Law Lawyer with 47 years of experience
Free ConsultationTax
Emory University School of Law and Emory University School of Law
Located in Atlanta, The Gartzman Law Firm, P.C., was founded in 1988 to help people throughout metro Atlanta, Georgia, and nationally resolve IRS and state tax problems, find tax relief and settle tax debt. We have helped thousands of clients by taking the weight of tax debt off their shoulders and efficiently and effectively resolving the tax problems they face.
Since opening The Gartzman Law Firm in 1988, our law firm continues to help people throughout the state face some of their most personally difficult challenges in life. Our focus is on professional, ethical and successful representation for clients who have...
![Jason Neil Wiggam]( "Jason Neil Wiggam")
Claimed Lawyer ProfileSocial Media
Jason Neil Wiggam
Atlanta, GA Tax Law Attorney with 11 years of experience
Jason is a partner at Wiggam & Geer, LLC in Atlanta, Georgia. His practice focuses on representing individuals, businesses, officers, directors, shareholders, and partners in matters before the Internal Revenue Service, the Georgia Department of Revenue, and other state taxing authorities. He represents taxpayers during tax audits, tax appeals, and tax collection procedures. Jason earned his Juris Doctorate (J.D.) degree, magna cum laude, from Georgia State University College of Law. He furthered his education by pursuing an LL.M. Master of Law degree in Taxation from New York University School of Law. While in law school, Jason developed a passion for...
![George Fox]( "George Fox")
Claimed Lawyer ProfileSocial Media
George Fox
Atlanta, GA Tax Law Lawyer with 52 years of experience
Tax, Business, Elder and Estate Planning
Emory University
George Fox is a respected Atlanta attorney with more than 30 years of experience in the practice of law. After graduating from Emory University Law School and gaining experience with a local firm, he founded his own firm in 1983.
For the past seven years, George has written a monthly column for Smoke Signals, the newspaper in Big Canoe, Georgia. Aimed at laymen, it is titled “Big Canoe Law School.” He also serves as Adjunct Professor in the Center for Transactional Law and Practice at the Emory Law School.
As an attorney, George strives to present the facts clearly in plain English....
![Gilbert L. Carey, Esq. CPA]( "Gilbert L. Carey, Esq. CPA")
Claimed Lawyer ProfileOffers Video ConferencingBlawg SearchSocial Media
Gilbert L. Carey, Esq. CPA
Decatur, GA Tax Law Lawyer with 20 years of experience
(404) 382-9942
315 West Ponce de Leon Avenuw, Suite 515
Decatur, GA 30030
Offers Video ConferencingVideo ConfTax, Business and Estate Planning
Albany Law School
Gil Carey is an attorney and certified public accountant who focuses his practice on Taxation, Business Law and estate planning, solving business, tax and legal challenges for middle-market, closely-held businesses and their owners.
Gil regularly advises clients on tax matters, including personal, business, trust, and estate tax; and represents clients in tax disputes with state and federal tax agencies and in the U.S. Tax Court. He also advises businesses on transactional matters and counsels business owners on the development of business succession strategies as part of a comprehensive estate and wealth preservation plan.
Mr. Carey teaches and lectures on accounting, tax...
![Claire Mattson]( "Claire Mattson")
Claimed Lawyer ProfileSocial Media
Claire Mattson
Atlanta, GA Tax Law Attorney with 26 years of experience
Tax, Business, Elder and Estate Planning
Emory University and University of South Carolina School of Law
Claire Mattson joined Fox+Mattson, P.C. in 1996.
Claire develops and implements tax planning and other strategies for individual and business clients, including the coordination of all estate planning and transactional documents. She also handles probate and estate work.
Claire graduated Summa Cum Laude from the University of South Carolina with a B.A. degree in International Studies, Soviet Studies and History. She was also named to Phi Beta Kappa while at South Carolina. Claire earned her law degree at Emory University where she was active in the Moot Court Society and coached Emory’s team to a win in the National Moot Court Championship.
Claire...
![George Menden]( "George Menden")
Claimed Lawyer ProfileSocial Media
George Menden
Atlanta, GA Tax Law Lawyer with 37 years of experience
(770) 379-1450
5565 Glenridge Connector, NE
Suite 850
Atlanta, GA 30342
Tax, Business, Estate Planning and Probate
Brigham Young University
George D. Menden is a cofounding partner of MendenFreiman LLP. His practice focuses on the areas of business law, business tax planning, wealth planning, wills, trusts and asset protection. His expertise in highly complex midmarket transactions, combined with his extensive knowledge of business, tax and estate planning, provides his clients with world-class representation and wealth transfer strategies. George represents companies with domestic and international operations in manufacturing, distribution and service sectors. He often advises business clients throughout all stages of their development from business formation, growth, maturity and ultimately a sale, which results in financial freedom for his clients. ...
![David Reid Cook Jr]( "David Reid Cook Jr")
Claimed Lawyer ProfileSocial Media
David Reid Cook Jr
Atlanta, GA Tax Law Lawyer with 16 years of experience
Free ConsultationTax, Business, Construction and Energy
Mercer University
David R. Cook is an attorney with the Atlanta-based law firm Autry, Hall & Cook, LLP. His practice focuses on four main areas: construction, utilities, cooperatives, and business law. By specializing in these four distinct areas of law, David has developed the expertise his clients expect from an attorney abreast of their industries.
![Julian Fortuna]( "Julian Fortuna")
Claimed Lawyer ProfileSocial Media
Julian Fortuna
Atlanta, GA Tax Law Attorney with 41 years of experience
1600 Parkwood Circle
Suite 400
Atlanta, GA 6783367191
Tax, Appeals, Business and Estate Planning
Emory University School of Law and Rutgers University - Camden
Julian A. Fortuna is a Member of Taylor English Duma LLP where he practices business and tax law with a focus on tax planning and representing clients before the Internal Revenue Service ("IRS") and various other tax authorities. He also handles estate and trust tax matters. Prior to entering private practice, Mr. Fortuna was Vice President and General Tax Counsel for InterContinental Hotels Group ("IHG"). During his eleven year tenure at IHG, Mr. Fortuna managed a team of tax professionals responsible for structuring the domestic and international tax impacts of numerous mergers, acquisitions, dispositions and other corporate transactions,...
![Jack Fishman]( "Jack Fishman")
Claimed Lawyer Profile
Jack Fishman
Atlanta, GA Tax Law Attorney with 44 years of experience
Tax
Woodrow Wilson Col.of Law
Tax attorney Jack Fishman spent 25 years with the IRS, serving as a special agent. Jack Fishman now practices tax law in Atlanta, Georgia, helping individuals and businesses nationwide in the areas of IRS tax disputes, audits and investigations.
![William Blake McCarty]( "William Blake McCarty")
Claimed Lawyer ProfileOffers Video Conferencing
William Blake McCarty
Lawrenceville, GA Tax Law Lawyer with 38 years of experience
Free ConsultationOffers Video ConferencingVideo ConfTax, Business and Employment
Emory University School of Law
Senior Attorney and Counselor at Law: (1986-2019)
W. Blake McCarty, Esq. dba The McCarty Law Practice
* Founded and operated successful law offices at the Equitable Building, Perimeter Center Terrace, and the Ravinia in Atlanta. Hired, trained, and managed personnel, vetted incoming engagements, developed case strategies, worked with expert witnesses, and handled all aspects of client engagements for over 1,000 clients.
* Provided AV-rated domestic and international tax, ERISA, entity governance, corporate-partnership-LLC business transaction planning, negotiating, regulatory compliance, and contract drafting, securities law, employment law compliance, and counsel to Boards, officers, directors,...
![Bonnie Miller Rich]( "Bonnie Miller Rich")
Claimed Lawyer ProfileOffers Video ConferencingSocial Media
Bonnie Miller Rich
Duluth, GA Tax Law Lawyer with 27 years of experience
Free ConsultationOffers Video ConferencingVideo ConfTax, Business, Estate Planning and Personal Injury
Georgia State University
Bonnie Rich has over 26 years of experience in a variety of civil litigation, taxation, estate planning, and business law matters. She has represented individuals, business owners, and local governments and has served as in house counsel for a major financial services corporation. In addition, from 2008 until 2018 she taught law students valuable skills in litigation, client counseling, and professional and ethical responsibility by supervising and mentoring those students as they represent clients through a clinical course.
Bonnie received, with honors, a Bachelor of Arts degree in Political Science from the University of Georgia in 1991. She...
![Charles Witcher]( "Charles Witcher")
Claimed Lawyer ProfileSocial Media
Charles Witcher
Newnan, GA Tax Law Attorney with 40 years of experience
Tax, Estate Planning and Real Estate
University of Georgia
Chuck Witcher’s career in real estate transactions began as a loan originator and promoter for the U. S. Small Business Association Loans and U. S. Economic Administration Loans in Augusta, Georgia during the years 1983-1985. Since his return to his hometown of Newnan in 1985, he has focused upon title examinations and real estate closings pertaining to property throughout the Coweta Judicial Circuit and adjoining counties. His practice also includes probate matters, relating to the preparation of Wills and Trusts and administration of estates. Chuck Witcher is a retired Major from the United States Air Force, having served...
![Jeffrey Ira Fouts]( "Jeffrey Ira Fouts")
Claimed Lawyer ProfileSocial Media
Jeffrey Ira Fouts
Atlanta, GA Tax Law Lawyer with 29 years of experience
Tax, Elder, Estate Planning and Nursing Home
Atlanta Law School
Attorney Jeff Fouts’ family has been living in North Georgia since 1860. Jeff and his wife, Laura, have two children, Alex and Eden. Jeff is a member in good standing of the State Bar of Georgia (since 1993), the State Bar of Atlanta, and the National Association of Elder Law Attorneys. He is a graduate of the University of Georgia and has attended the Investment Training Institute and has received financial planning training. He formerly held a license as a registered investment advisor to assist clients with financial planning. When not working on his clients’ behalf, Jeff...
![John S LaRose]( "John S LaRose")
Claimed Lawyer ProfileQ&A
John S LaRose
ATLANTA, GA Tax Law Lawyer with 9 years of experience
Tax, Appeals, Business and Employment
Georgia State University College of Law
![Sara Sorenson]( "Sara Sorenson")
Claimed Lawyer ProfileSocial Media
Sara Sorenson
Atlanta, GA Tax Law Lawyer
Tax
Georgia State University College of Law
Sorenson Law represents Georgia property owners in property tax matters. Each client receives an individualized approach with tax savings and long-term strategy in mind. Our holistic approach and ability to handle cases from administrative appeals to courtroom litigation sets us apart from our competition. We are committed to providing clients with expert advice and guidance on complex property tax issues in an effective and efficient manner.
![C. David Rowe]( "C. David Rowe")
Claimed Lawyer Profile
C. David Rowe
Watkinsville, GA Tax Law Lawyer with 20 years of experience
Tax, Business and Estate Planning
The University of Georgia School of Law
![Gregory Adam Jacobs]( "Gregory Adam Jacobs")
Claimed Lawyer ProfileSocial Media
Gregory Adam Jacobs
Atlanta, GA Tax Law Attorney with 30 years of experience
Tax, Business and Estate Planning
University of Florida
“What I love most about my job is helping clients solve their problems, and of course, getting hugs from happy clients.”
Greg is the CEO and Senior Attorney at Dynamic Estate Planning. Greg is also the Managing Member of Jacobs & King. Greg has been practicing law and advising clients for more than 27 years. Greg’s specialties are Trusts and Estates, Probate & Trust Administration, Asset Protection Planning, Business Law, Business Succession Planning and Tax.
Prior to co-founding Jacobs & King, Greg held positions including Senior Vice President and Regional Managing Director, Financial Planning at Wachovia Bank; Senior Manager, Private Client Services...
![Jeffrey Meek]( "Jeffrey Meek")
Claimed Lawyer ProfileSocial Media
Jeffrey Meek
Atlanta, GA Tax Law Lawyer with 18 years of experience
(770) 559-5602
5565 Glenridge Connector, NE
Suite 850
Atlanta, GA 30342
Tax, Business, Estate Planning and Real Estate
University of Alabama School of Law and Georgia State University College of Law
![David Alan Dismuke]( "David Alan Dismuke")
Claimed Lawyer ProfileSocial Media
David Alan Dismuke
Athens, GA Tax Law Lawyer with 24 years of experience
Tax, Business and Estate Planning
The University of Georgia School of Law
As an Athens attorney at Blasingame, Burch, Garrard & Ashley, P.C., David Alan Dismuke assists clients with a broad range of legal matters, including tax law, corporate transactions, estate planning, estate administration, and trust administration. An attentive person, David always takes a great interest in the concerns of his clients. He strives to treat people in the way that he would like to be treated. Many of the issues that David handles can be incredibly complex, which is why he takes the time to explain everything in a way that is easy to understand. He believes that the more informed...
![Robert Hishon]( "Robert Hishon")
Claimed Lawyer Profile
Robert Hishon
ATLANTA, GA Tax Law Lawyer with 53 years of experience
Tax, Business and Estate Planning
Emory University
![James Frederick Tenney]( "James Frederick Tenney")
Claimed Lawyer Profile
James Frederick Tenney
Atlanta, GA Tax Law Attorney with 40 years of experience
Tax, Business, Communications and International
Emory University
![Alex Mitchell]( "Alex Mitchell")
Claimed Lawyer Profile
Alex Mitchell
Atlanta, GA Tax Law Lawyer
Cumberland Law Firm, LLC is a Better Business Bureau accredited law firm, which still strives to develop and maintain strong personal relationships with each client. Our tax attorneys in Atlanta have helped hundreds of individuals and businesses solve IRS and State tax issues. We take the time to listen to find out what is important to you, whether that be saving you time by dealing with the IRS on your behalf, resolving your matter quickly so that it does not interfere with your business, or minimizing the amount you have to pay to the IRS. At our firm, only an...
![Joseph Domenic Greco II]( "Joseph Domenic Greco II")
Claimed Lawyer Profile
Joseph Domenic Greco II
Peachtree City, GA Tax Law Attorney with 15 years of experience
Tax, Business, Collections and Real Estate
John Marshall L.S. (Atlanta)
![Gregory C. Okwuosah]( "Gregory C. Okwuosah")
Claimed Lawyer Profile
Gregory C. Okwuosah
Lawrenceville, GA Tax Law Attorney
Tax, Bankruptcy, Criminal and Divorce
![Thomas Cohen]( "Thomas Cohen")
Claimed Lawyer Profile
Thomas Cohen
Atlanta, GA Tax Law Lawyer
Tax, Business, Estate Planning and Probate
Mr. Cohen has extensive expertise in the fields of business transactions, trusts and estates, probate law, and tax planning. As a former CPA with over 35 years of legal experience, Mr. Cohen has the knowledge and practical experience to successfully advise his clients relating to their businesses, their property, their families and the transfer of their wealth. His analytical and problem-solving ability uniquely qualify him to unravel highly complex issues that often lie at the intersection of business, trusts and estates, taxation- and associated legal conflicts. Mr. Cohen's happily satisfied clients include many small to midsize businesses and business...
![Katherine Ventulett Hernacki]( "Katherine Ventulett Hernacki")
Claimed Lawyer Profile
Katherine Ventulett Hernacki
Atlanta, GA Tax Law Attorney with 22 years of experience
(404) 524-5650
400 Colony Square, Suite 200
1201 Peachtree St. NE
Atlanta, GA 30361
Tax, Business, Estate Planning and Securities
![Mr. Jon M. Ripans]( "Mr. Jon M. Ripans")
Claimed Lawyer Profile
Mr. Jon M. Ripans
Atlanta, GA Tax Law Attorney with 30 years of experience
Tax, Business and Real Estate
The University of Georgia School of Law
As an independent fee appraiser, Jon has appraised $1.5 billion of commercial real estate in a wide variety of property types from Texas to Florida to Upstate New York, and just about every state in between.
Jon has worked with accountants, attorneys, business brokers, real estate brokers, CFOs, dentists, medical doctors, veterinarians, developers, lenders, buyers, owner-occupants, and investors (including prominent multi-generational family businesses).
His appraisal work has been in the areas of lending, investments, mergers, acquisitions, partnership and corporate buy-ins and buy-outs, estate planning, trusts and estates, charitable gifting, property tax (ad valorem taxation), divorce (property settlement), collateral...
