Leslie J. Altus
  1. Counsel

Ms. Altus is counsel in Davis Polk’s Tax Department. She has extensive experience in all phases of tax controversy proceedings, including federal and state court proceedings, Internal Revenue Service audits and appeals, and alternative dispute resolution proceedings. She was a member of teams that won recent victories in the U.S. Tax Court, the Court of Federal Claims and the Federal Circuit Court of Appeals, and she has represented clients in settling tax disputes involving a wide range of tax issues.

In her transactional practice, Ms. Altus has advised corporations and financial institutions in aircraft, equipment and real estate lease financing transactions, acquisitions and dispositions of aircraft and aircraft portfolios, and risk management issues.

Practice Focus

Bar Admissions

  • State of New York
  • U.S. Court of Appeals, Federal Circuit
  • U.S. District Court, Connecticut
  • U.S. Court of Federal Claims
  • U.S. Tax Court


  • B.A., Pennsylvania State University, 1980
  • J.D., University of Pennsylvania Law School, 1983