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Charles R. Beaudrot, Jr. is senior counsel in the Tax Practice. Mr. Beaudrot’s areas of practice include corporate and partnership tax, transactional tax planning, state and local tax planning and tax controversy work. Mr. Beaudrot is also senior counsel in the Real Estate Capital Markets practice and advises clients with respect to tax issues involving real estate partnerships, real estate investment trusts and their related umbrella partnerships and tax efficient strategies for corporate owned real estate.
In 2012, Mr. Beaudrot was asked by Georgia Governor Nathan Deal to serve as the Chief Judge of the Georgia Tax Tribunal, the state’s first tax court. The court was created to make resolving tax disputes quicker and more efficient. During his time with the court, it heard nearly 2,000 cases, resolving over 1,600. Major decisions decided by Judge Beaudrot include Rosenberg vs. Riley, (the applicability of the adjustment provisions to partnerships in S corporations subject to the Texas franchise tax), Georgia Power vs. MacGinnitie, (which is the scope of the Georgia exemption for manufacturing plant when applied to an electric utility), Inglett & Stubbs vs. Riley, (the applicability of contractors of the sale for resale exemption), Petitioner F1 and F2 vs. MacGinnitie, (first reported decision involving Georgia Law with respect to domicile and residency for income tax purposes), John Doe 1 & John Doe 2 vs. MacGinnitie, (the scope of the jurisdiction of the Tax Tribunal and authority to review decisions of Revenue Department).
Mr. Beaudrot is a frequent speaker on tax, partnership and corporate topics for numerous sponsors such as the Georgia Society of Certified Public Accountants, the Institute for Continuing Legal Education in Georgia and the Georgia Real Estate Tax Conference. Mr. Beaudrot has been particularly active in the area of flow-through entities in Georgia, having participated in the drafting process for Georgia’s LLC and LLP legislation. Prior to his service on the Tax Tribunal, he was regularly listed in Chambers USA, America’s Leading Business Lawyers: The Client’s Guide identifies him as among the nation’s leading tax attorneys, Legal 500 named him as a leading lawyer for real estate tax, Georgia Trend magazine identified him one of the state’s “Legal Elite,” Atlanta magazine has listed him as one of its “Super Lawyers,” and the Atlanta Business Chronicle has listed him in its Who’s Who in Law.
He also teaches Partnership Tax and Contract Drafting as an Adjunct Professor at Emory University Law School’s Center for Transactional Law and Practice program.