CARL M. JENKS, Esq.

Carl Jenks divides his time between the Firm's New York and Cleveland offices. He is coordinator of the Firm's New York tax practice. His practice covers a wide range of federal income tax areas, including bankruptcy, mergers and acquisitions, and tax controversies.

Carl has provided tax advice to debtors and creditors in a number of recent bankruptcy proceedings, including Avado Brands (special tax counsel to creditors' committee), Burlington Industries (debtor), Dana Corporation (debtor), Dow Corning (special tax counsel to debtor), Globalstar (debtor), HQ Global (debtor), ISG (purchaser of Bethlehem Steel business), Kaiser Aluminum (debtor), Kmart (creditors' committee), Laidlaw (debtor), Loewen (debtor), LTV Steel (debtor), Napster (debtor), National Century Financial (debtor), NationsRent (debtor), Oglebay Norton (debtor), Pillowtex (debtor), Société Générale (special tax counsel to lender syndicate for GenHoldings I LLC, an affiliate of debtor NEGT), Teleglobe Holdings (special tax counsel to debtor), USG (debtor), Williams Communications (debtor), and Xcel (parent of debtor NRG). Carl has been responsible for Jones Day's tax advice to clients in a number of significant M&A transactions, including Federated Department Stores' acquisition of May and Macy's, Foster's Group Limited's acquisition of Beringer Wine Estates, New York Media Holdings, LLC's acquisition of New York Magazine, CTG Resources' merger with Energy East, and Parker Hannifin's acquisition of Commercial Intertech. His practice also involves extensive representation of privately held companies and venture capital firms, both in Cleveland and in New York.

He is tax counsel of record in several important tax cases, including the Dow Corning decision on the accrual of interest by a debtor during bankruptcy, the Elder-Beerman decision on the taxability of tenant allowances, and the Federated decision on the deductibility of "break-up" fees. He is one of the principal authors of the BNA tax portfolio on corporate bankruptcy and is a frequent speaker on tax topics at tax institutes and seminars around the country.

He is a member of The American Law Institute and the International Insolvency Institute, a Fellow of the American College of Tax Counsel and the American College of Bankruptcy, a member of the editorial board and a reviewing editor of Collier on Bankruptcy, and a conferee of the National Bankruptcy Conference. He is listed in The Best Lawyers in America and The International Who's Who of Corporate Tax Lawyers.