Cheryl A. Upham,
Cheryl A. Upham concentrates
her practice in the area of state and local tax law, including corporate and
personal income, net worth/franchise, sales/use, property, payroll and realty
transfer taxes issues. Cheryl has extensive experience before various state and
local courts and administrative appeal boards on both audit defense and refund
issues. She is also involved with state and local tax aspects of mergers and
acquisitions, as well as corporate restructurings. She has worked extensively on
issues involving Pennsylvania state and location taxation of charitable
Cheryl is an active member of the Philadelphia Bar Association’s State and
Local Tax Committee (SALT). She currently serves as the chair of the SALT
Committee and previously acted as the Committee’s secretary. Cheryl also sits on
the Association’s Tax Council. She has been an adjunct professor at Villanova
University School of Law since 2004, teaching state and local taxation in the
graduate tax program. She also teaches continuing legal education classes on
various state and local taxation subjects.
Cheryl is a co-editor of the PA Tax Recap, a joint email service of Cozen
O'Connor and the Pennsylvania Legislative Service (PLS) that delivers updates in
Pennsylvania tax law to subscribers, including substantive analysis of judicial
decisions, actions by the General Assembly and new regulations or other guidance
from the Department of Revenue.
Cheryl was named a "2012 Lawyer on the Fast Track" by The Legal
Intelligencer. Cheryl was selected as a Pennsylvania Rising Star Super Lawyer in
the 2005, 2006, 2007, 2008, 2011 and 2012 editions of Pennsylvania Super Lawyers
published by Thomson Reuters.
Cheryl earned her undergraduate degree, cum laude, from Villanova University
and her J.D. and Master of Laws in Taxation (LL.M.) from Villanova University
School of Law. She has been admitted to the New Jersey and Pennsylvania Bar. She
is affiliated with the Bar Associations of America, Pennsylvania, and
Philadelphia, as well as the Pennsylvania Bar Institute.