Perry Pelaez is a trial and appellate lawyer with an extensive career spanning over 25 years. Throughout his professional journey, Perry has demonstrated legal prowess by successfully handling a diverse range of complex litigation matters in the areas of commercial transactions, contract disputes, tax law, and appellate practice.
Perry’s legal acumen is not only broad but also specialized. Clients who have worked with him commend his meticulous attention to detail, ability to navigate complex legal issues, and unwavering commitment to securing favorable results. Having a strategic approach to litigation has earned him a reputation as a skilled and effective advocate in the courtroom, which includes hundreds of bench trials, multiple jury trials to verdict, and reported appellate decisions.
Previously, as a Special Deputy Attorney General with the North Carolina Department of Justice, he represented the Department of Revenue for 12 years where he handled some of the most complex, high-profile, and politically sensitive tax disputes in the State. In doing so, he successfully collected millions of tax revenue dollars on behalf of the State.
In his current role, he has dedicated his practice to Worker’s Compensation defense and Subrogation work. His client-centric approach is characterized by clear communication, thorough analysis, and an unwavering dedication to achieving the best possible outcomes for those he represents.
He is licensed to practice law in the Fourth U.S. Circuit Court of Appeals, in the U.S. District Court for the Eastern and Middle Districts of North Carolina, and in all courts in North Carolina.
- Secured summary judgment and award of $11.3 million for the tax authority client when all tobacco export credits that the taxpayer attempted to claim were disallowed, affirmed on appeal.
- Favorable settlement of $9.9 million for the tax authority client where the corporate taxpayer’s subsidiaries were combined to report true earnings for State taxable income.
- Successful appeal in North Carolina Business Court which reversed the Office of Administrative Hearings’ Final Decision because OAH lacked jurisdiction to determine the constitutionality of a tax statute.
- Successful appeal in North Carolina Business Court which reversed the Office of Administrative Hearings’ Final Decision and upheld the tax assessment when the taxpayer failed to collect any sales tax on the sale of prepaid wireless phone services.
- Secured summary judgment for the tax authority client and collected $25.6 million in tax revenue when all renewable energy tax credits purchased through abusive tax avoidance transactions were disallowed.
- Successfully argued an appeal before the North Carolina Supreme Court which affirmed disallowing the tax deduction taken by the taxpayer because gain on sale of bonds was not interest as defined by the Revenue Act. As a result, collected $5.5 million in additional tax for the State.
- Collected $4.4 million in tax revenue for the tax authority client when corporate taxpayer’s subsidiaries were combined to report true earnings to determine State taxable income.
- Successfully defended an appeal before the North Carolina Supreme Court which affirmed taxpayer was not a “public utility” as defined by the Revenue Act resulting in collecting $2.1 million in additional tax for the tax authority client.
- Successfully dismissed an appeal when the taxpayer failed to pay tax, penalty, and interest, which is a jurisdictional condition precedent to appeal an OAH final decision.
- Represented national commercial landlord in corporate successor liability fraud case related to breach of commercial lease and secured $1.6 million judgment in favor of the client.
- Favorable settlement for the landlord client and recovered $735,000 resulting from the tenant’s breach of commercial lease for unpaid TICAM expenses.
*The outcome of a particular case cannot be predicated upon a lawyer’s or law firm’s past results.
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Cranfill Sumner LLP today announced that Perry Pelaez has joined the firm’s Raleigh office as Of Counsel. He focuses his practice in Risk Management & Workers’ Compensation and Subrogation.… Read More