Leslie J. Altus
Ms. Altus is counsel in Davis Polk’s Tax Department. She has advised major businesses and investors in real estate, aircraft, rail and power industries, including transactions involving power and energy businesses.
Ms. Altus also has extensive experience in a wide variety of tax litigation matters, including federal and state trial and appellate court proceedings, bankruptcy matters, Internal Revenue Service audits and appeals and alternative dispute resolution proceedings.
Ad hoc group of secured noteholders in connection with the chapter 11 cases of Cloud Peak Energy Inc. and its affiliates
Ad hoc group of GenOn Energy Inc. noteholders in connection with GenOn’s chapter 11 restructuring, including subsidiary power company sale-leasebacks
Ad hoc group of bondholders of Puerto Rico’s Government Development Bank in connection with restructuring under PROMESA
Related Companies and Oxford Properties in their platform joint venture with José Andrés' ThinkFoodGroup to develop, own and operate a Spanish style food hall and market
Related companies in connection with financing secured by 85 Tenth Avenue in New York City
An industrial company in reviewing transactions in which it claimed incentive tax credits and in defending its claims against challenges by the IRS
Successfully represented multinational consumer products company in U.S. Tax Court case involving international restructuring and debt/equity issues
Successfully represented U.K. Bank before the Court of Federal Claims and Federal Circuit Court of Appeals in U.S.-U.K. tax treaty dispute relating to determination of income attributable to U.S. branch
- President, Board of Managers, Penn Law Alumni Society, 2019-Present
- Member, Board of Managers, Penn Law Alumni Society
- Counsel, 1997-present
- Associate, 1985-1997
- Law Clerk, Hon. Richard C. Wilbur, U.S. Tax Court, 1983-1985