Attorneys

Irwin Gerald Waterman
Louisville, Kentucky

Of Counsel
phone	(502) 371-3563
fax	(502) 371-9263
email	iwaterman@derbycitylaw.com

Mr. Waterman's practice is tax oriented with expertise in estate planning, estate administration, federal and state trial and appellate litigation covering income taxation, state sales taxation and estate taxes. His experience extends to business matters and business transactions.

Publications and Presentations: "Aspects of the Bad Debt - Loss Dichotomy", Tax Law Review, November, 1962; "Partnerships and Joint Ventures v. Profit Sharing Employment Contracts", Taxes, October, 1952

Awards and Honors: Has achieved Martindale-Hubbell distinguished rating of AV Preeminent; Named in Louisville Magazine in the practice of Taxation, as one of the Best Lawyers in Louisville, 2011; Named in Louisville Magazine in the practice of Business Litigation, Corporate Law and Taxation, as one of the Best Lawyers in Louisville, 2009; Named in Lousville Magazine in the practice of Business, Corporate, Taxation and Trust & Estate Law as one of the Best Lawyers in Louisville, 2008

Memberships: American Bar Association; Kentucky Bar Association; Louisville Bar Association

Admissions and Courts: Kentucky; U.S. District Court Western District of Kentucky; U.S. Court of Appeals 6th Circuit; U.S. Supreme Court; U.S. Tax Court

Education: New York University School of Law, New York, New York, 1949
LL.M.
Major: Taxation; University of Mississippi School of Law, Oxford, Mississippi, 1948
LL.B.
Law Review: Mississippi Law Review, Member, 1947 - 1948; University of Mississippi, 1942
B.A.

Practices: Taxation; Tax Litigation; Business Litigation; Corporate Law; Estate Planning; Estate Administration

Published/Notable Cases: Commonwealth Dept. of Highways v. Congregation Anshei S'Ford, 390 S.W.2d 454 (Ky. 1965); Department of Revenue v. Allied Drum Service, Inc., 550 S.W.2d 564 (Ky. App. 1977); Jewish Hospital v. Stewart Mechanical, 628 F.2d 971 (6th Cir. 1980); Alcohol Beverage Control Board v. Taylor Drug Stores, 635 S.W.2d 319 (Ky. 1982); U.S. v. Wood, 658 F. Supp. 1561 (W.D. Ky. 1987); Armco, Inc. v. Revenue Cabinet Commonwealth of Kentucky, 748 S.W.2d 372 (Ky. 1988); Revenue Cabinet v. Armco, Inc., 838 S.W.2d 396 (Ky. 1992)