Background
Merlin, H. Stephen was born on June 28, 1948 in Atlanta, Georgia, United States.
Merlin, H. Stephen was born on June 28, 1948 in Atlanta, Georgia, United States.
Tulane University of Louisiana (Bachelor of Arts, cum laude, 1970). Emory University (Juris Doctor, with distinction, 1973).
Worked at Cohen Pollock Merlin Axelrod & Tanenbaum, Professional Corporation (Atlanta, Georgia) specializing in Taxation, Corporate, Estate Planning, Tax Planning, Tax Controversies, Commercial Real Estate, Trust, Probate, Health Care, Tort and Family Law. Trials in all State and Federal Courts. Admitted to the bar, 1973, Georgia.
Phi Beta Kappa.
Omicron Delta Kappa. Order of the Coif. Notes and Comments Editor, Journal of Public Law, 1972-1973. Company-author: "Excluding Income for Publications and Records: An Analysis of Section 458," 52 Journal of Taxation 86, 1980.
"Preferred Stock: An Estate Planning Tool," Wills Forms Service, Prentice Hall, Incorporated., 1981.
"Tax Planning for Family Owned Real Estate," 41 New York University Institute. 18-1, 1983; "Transfers of Real Estate to Family Members," 13 Taxation for Lawyers 354, 1985.
"How to Avoid Problems with Retained C East & P and Excess Passive Investment Income," 1 Journal of South Corporation Taxation 110, 1989. Lecturer: Institute on Federal Taxation, New York University, 1982.
Institute on Real Estate Taxation, 1983.
Member: Atlanta and American Bar Associations. State Bar of Georgia. Cohen Pollock Merlin Axelrod & Tanenbaum, Professional Corporation ("The Firm") was formed in 1977 to render sophisticated legal services in a small-firm environment.
Member: Atlanta and American Bar Associations. State Bar of Georgia.