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S. Starling Marshall

Partner | She/Her/Hers
Partner | She/Her/Hers
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Areas of Focus

Overview

When clients face complex commercial and tax disputes, they rely on S. Starling Marshall as their advocate and counselor. Starling is a trial lawyer with over 15 years of experience who has successfully represented clients before federal and state courts, arbitration panels, and administrative tribunals. Drawing on her years of government service and private practice, she guides clients toward business-minded solutions throughout all phases of an investigation or litigation.

Starling is a partner in the Litigation and Tax groups in the firm’s New York office. In addition to representing clients in all stages of litigation, she guides clients through complex IRS audits and administrative appeals, provides tax-related advice, conducts internal investigations, and represents individuals and corporate entities in criminal tax matters.

Prior to entering private practice, Starling served as a trial attorney in the U.S. Department of Justice’s Tax Division. During her time at the DOJ, she litigated cases before federal district courts and the Court of Federal Claims. Starling focused on complex tax shelter matters involving partnerships and penalty issues and cases in the energy industry, including cases involving Section 1603 grants for renewable energy projects and nuclear decommissioning liabilities. For her service, the DOJ awarded her the Outstanding Attorney Award (2015) and the Special Commendation for Outstanding Contribution (2013). From 2010 to 2014, Starling worked with the DOJ’s Office of Legal Policy to vet candidates for the federal judiciary.

From 2008 to 2009, Starling served as a law clerk to the Hon. Victor Marrero of the U.S. District Court for the Southern District of New York.

Her pro bono work includes serving as lead counsel with the American Civil Liberties Union’s Immigrant Rights Project and with ACLU-Utah in a Bivens action against U.S. marshals who raided a family’s home on two successive days. Starling received the New York County Lawyers Association Conspicuous Service Award for authoring a chapter in “Commercial Litigation in New York State Courts,” fifth edition, a joint venture of Thomson Reuters and the New York County Lawyers Association.

Career & Education

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    • Department of Justice: Tax Division
      Court of Federal Claims Section, Trial Attorney, 2009–2016
    • U.S. District Court for the Southern District of New York
      Law Clerk, Honorable Victor Marrero, 2008–2009
    • Department of Justice: Tax Division
      Court of Federal Claims Section, Trial Attorney, 2009–2016
    • U.S. District Court for the Southern District of New York
      Law Clerk, Honorable Victor Marrero, 2008–2009

    • Emory University, B.A., 2002
    • Fordham University School of Law, J.D., cum laude, 2005
    • Emory University, B.A., 2002
    • Fordham University School of Law, J.D., cum laude, 2005

    • New York
    • U.S. District Court for the Southern District of New York
    • U.S. Court of Federal Claims
    • New York
    • U.S. District Court for the Southern District of New York
    • U.S. Court of Federal Claims

  • Professional Activities and Memberships

    • J. Edgar Murdock Inn of Court, 2013–Present
    • Dave Nee Foundation, President of the Board of Directors, 2013–Present
    • Fordham Law Alumni Association of Washington, President of the Board of Directors, 2012–2016
    • Federal Bar Association – New York Chapter, 2016–Present; Taxation Steering Committee, 2012–Present
    • American University's Washington College of Law, Adjunct Professor, 2012–2016

    Professional Activities and Memberships

    • J. Edgar Murdock Inn of Court, 2013–Present
    • Dave Nee Foundation, President of the Board of Directors, 2013–Present
    • Fordham Law Alumni Association of Washington, President of the Board of Directors, 2012–2016
    • Federal Bar Association – New York Chapter, 2016–Present; Taxation Steering Committee, 2012–Present
    • American University's Washington College of Law, Adjunct Professor, 2012–2016

S. Starling's Insights

Client Alert | 4 min read | 03.25.25

Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses

In a significant decision for generic drug manufacturers, the Federal Circuit recently affirmed that litigation expenses incurred in defending Hatch-Waxman patent lawsuits are deductible as ordinary and necessary business expenses under the Internal Revenue Code (IRC). The ruling in Actavis Laboratories FL, Inc. v. United States, No. 23-1320 (Fed. Cir. Mar. 21, 2025), resolves a key tax dispute, allowing tax deductions for these expenses in the year they are incurred rather than capitalizing them over time. This outcome provides clarity and potential tax benefits for qualifying businesses navigating the interplay of patent litigation and FDA drug approvals....

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Recognition

  • The National Law Journal: Tax Law Trailblazer, 2023
  • Crain’s New York Business: Notable Woman in Law, 2023
  • The Best Lawyers in America: Lawyer of the Year, New York, 2022
  • The Federal Bar Association: Section of Taxation Chair, 2021-2022
  • American College of Tax Counsel: Fellow

S. Starling's Insights

Client Alert | 4 min read | 03.25.25

Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses

In a significant decision for generic drug manufacturers, the Federal Circuit recently affirmed that litigation expenses incurred in defending Hatch-Waxman patent lawsuits are deductible as ordinary and necessary business expenses under the Internal Revenue Code (IRC). The ruling in Actavis Laboratories FL, Inc. v. United States, No. 23-1320 (Fed. Cir. Mar. 21, 2025), resolves a key tax dispute, allowing tax deductions for these expenses in the year they are incurred rather than capitalizing them over time. This outcome provides clarity and potential tax benefits for qualifying businesses navigating the interplay of patent litigation and FDA drug approvals....

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Insights

Client Alert | 4 min read | 03.25.25

Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses

Speaking Engagement | 03.24.25

"IRS Enforcement Priorities," PLI Tax Controversy 2025: Navigating the New Enforcement

Press Coverage | 03.19.25

Law360 Announces The Members Of Its 2025 Editorial Boards

Press Coverage | 01.01.25

Top International Tax Cases To Watch In 2025
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Practices

Industries

S. Starling's Insights

Client Alert | 4 min read | 03.25.25

Federal Circuit Affirms Deductibility of Hatch-Waxman Litigation Expenses

In a significant decision for generic drug manufacturers, the Federal Circuit recently affirmed that litigation expenses incurred in defending Hatch-Waxman patent lawsuits are deductible as ordinary and necessary business expenses under the Internal Revenue Code (IRC). The ruling in Actavis Laboratories FL, Inc. v. United States, No. 23-1320 (Fed. Cir. Mar. 21, 2025), resolves a key tax dispute, allowing tax deductions for these expenses in the year they are incurred rather than capitalizing them over time. This outcome provides clarity and potential tax benefits for qualifying businesses navigating the interplay of patent litigation and FDA drug approvals....

View All Insights