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Corey M. Goodman


Advises U.S. and international corporate and private equity clients on the tax aspects of major transactions.

Corey advises corporations and private equity firms on a broad spectrum of federal income tax matters, including U.S. and international mergers and acquisitions, joint ventures, spinoffs, bankruptcy reorganizations, refinancings, and cross-border and internal restructurings.

He is recognized by Chambers USA, where clients describe him as “a brilliant legal mind with an encyclopedic knowledge of the tax code and regulations.” Clients note that Corey “negotiates zealously for his clients, spots issues that others miss and identifies creative solutions.”

Experience highlights

Corey's representations before joining Davis Polk include the following:

  • American Tower in its $3.5 billion acquisition of InSite Wireless Group
  • Automotores Gildemeister in its $500 million multijurisdictional restructuring
  • Johnson Controls in its $870 million acquisition of Silent-Aire
  • Henkel in its acquisition of DevaCurl
  • McCormick & Company in its $800 million acquisition of the parent company of Cholula Hot Sauce from L Catterton and its $4.2 billion acquisition of the food business of Reckitt Benckiser
  • MDC in its business combination with Stagwell
  • Allied Universal in its acquisition of G4S
  • Warburg Pincus and its portfolio companies in various transactions, including:
    • its acquisitions of Sundyne, Duravant, CityMD, Gabriel Brothers, Guardsmark, Hygiena, Infinite Electronics, Labstat International, Pregis, and Universal Services of America
    • its strategic investment in GA Foods
    • Allied Universal in its $1 billion acquisition of U.S. Security Associates, its acquisition of SOS Security, the sale of equity to CDPQ, and previously Universal Services of America in is merger of equals with AlliedBarton to form Allied Universal
    • CityMD in its acquisition of Summit Medical Group and in the financing for its acquisition of STAT Health
    • Consolidated Precision Products in its acquisitions of Poly6, Pacific Cast, and Selmet, and in its recapitalization
    • Duravant in its acquisitions of Motion06, Key Technology, Wulftec, Ohlson Packaging, and QC Industries
    • Hygiena in its acquisition of DuPont’s global food safety diagnostic business and in the refinancing of its existing term loans and the incurrence of new loans
  • Google in numerous transactions, including its $2.1 billion acquisition of Fitbit, its $2.6 billion acquisition of Looker Data Sciences, its holding company reorganization into Alphabet, its $1.1 billion business cooperation agreement with HTC Corp., the $2.91 billion sale of Motorola Mobility’s mobile devices business to Lenovo Group, and various matters pertaining to its Other Bets division, including Temasek and Silver Lake’s investments in Verily Life Sciences and SoftBank’s investment in Loon
  • Saint-Gobain in its $1.4 billion acquisition of all the outstanding shares of Continental Building Products
  • Bemis in its $6.8 billion sale to Amcor
  • Dun & Bradstreet in its $6.9 billion sale to an investment group led by CC Capital
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Chambers USA – Tax, New York, Up and Coming

Legal 500 U.S. – Tax (International Tax, U.S. Taxes: Non-Contentious, Tax: Financial Products), Next Generation Partner

Law 360 – “Rising Star: Tax,” 2016

LL.M., Taxation, New York University School of Law
J.D., New York University School of Law
B.S., Cornell University
Professional history
  • Partner, Davis Polk, 2021-present
  • Partner, Cleary Gottlieb, 2016-2021
  • Associate, Cleary Gottlieb, 2007-2015
Qualifications and admissions
  • State of New York
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