Cheryl Upham

Practice Areas

Cheryl concentrates her practice in the area of state and local tax law. Cheryl has represented hundreds of taxpayers in state and local tax planning, administrative, legislative, and litigation matters covering all areas of state and local tax, including corporate and personal income, net worth/franchise, sales/use, property, payroll, and realty transfer taxes. She has extensive experience before various state and local courts and administrative appeal boards, with particular experience dealing with personal income tax issues for high-net worth individuals including domicile and residency issues and taxation of income from pass-through entities, as well as realty transfer tax issues and issues for exempt organizations.

Career

Vice Chair, Tax Practice Group

Adjunct Professor, Villanova University School of Law Graduate Tax Program

Professional Memberships

Former Chair, Vice Chair, and Secretary, Tax Section, Philadelphia Bar Association

Former Chair and Secretary, Salt and Local Tax Committee, Philadelphia Bar Association

Tax Council – Tax Section, Pennsylvania Bar Association

Pennsylvania Bar Institute

American Bar Association

Publications

2020, 2021, and 2023, Annual updates to “Summary of Pennsylvania Jurisprudence," a two-volume treatise on Pennsylvania state and local taxation published by Thompson Reuters.

Education