Charlie Trost is senior counsel with Waller Lansden. Mr. Trost's practice focuses on state tax law and tax litigation. In 2010, Mr. Trost served as Commissioner of the Tennessee Department of Revenue which collects approximately 92 percent of the state's tax revenue, enforces state tax laws, and apportions revenue collections for distribution to state funds and agencies as well as local governments. During his tenure as Revenue Commissioner, Mr. Trost restructured the department to ensure that tax enforcement policies were uniformly and consistently implemented.
Mr. Trost has been recognized for more than 20 years for his work in the area of state tax law in The Best Lawyers in America® (Woodward White, Inc.), as well as Business Tennessee's list of the "Top 101 Lawyers in Tennessee." In 2011, State Tax Notes named Mr. Trost as one of the top 10 tax lawyers in the country.
During his career, Mr. Trost has served as lead counsel on many significant reported tax cases, including:
General Care Corporation v. Olsen, 705 S.W.2d 642 (Tenn. 1986)
Newsweek, Inc. v. Celauro, 789 S.W.2d 247 (Tenn. 1990)
Southern Living, Inc. v. Celauro, 789 S.W.2d 251 (Tenn. 1990)
Union Carbide Corp. v. Huddleston, 854 S.W.2d 87 (Tenn. 1993);
Louis Dreyfus Corp. v. Huddleston, 868 S.W.2d 649 (Tenn.App.1993)
Eastman Chemical Corp. v. Chumley, 151 S.W.3d 503 (Tenn. 2004)
He also has been involved in numerous tax disputes that have been favorably resolved at the administrative level or in the Chancery Court. He has written extensively on tax matters, most notably Hartman & Trost, Federal Limitations on State and Local Taxation 2d., which he edited and revised.
Mr. Trost has extensive experience negotiating tax incentives and legislation for various industries and companies moving to or relocating in Tennessee. This experience includes industrial siting and government relations in tax and economic development issues. Mr. Trost is also a Rule 31 Listed Mediator in the field of General Civil Mediation.
Education
J.D., University of Alabama, 1963
LL.M., Taxation, New York University, 1974
B.A., Vanderbilt University, 1960
Clerkships and Previous Affiliations
Law Clerk to the Honorable William E. Miller, Chief Judge, United States District Court for the Middle District of Tennessee, 1963-1964
