Terrence G. Perris
Lecturer in Law
For more than 37 years, Mr. Perris was affiliated with the multi-national law firm of Squire, Sanders & Dempsey. He was a partner of the firm for nearly 32 of those years, and for nearly 25 years he was the firm-wide leader of the Taxation and Benefits practice. In addition, he served as a member of the firm’s Management Committee. Mr. Perris retired as a partner in the firm at the end of 2011.
He received his B.A. degree, with high honors, with a major in Economics, in 1969 from the College of Arts and Sciences of the University of Toledo, where he served as President of the Student Body in his senior year. He went on to receive his J.D. degree, summa cum laude, from the University of Michigan Law School in 1972, where he served as Articles and Book Review Editor of the Law Review and graduated first in his class. He became a member of the Ohio Bar in 1972, and received the highest score on the Ohio Bar examination that year. He is also a member of the Bar of the Supreme Court of the United States, the United States Tax Court, the United States Court of Federal Claims, and the United States Court of Appeals for the Federal Circuit and has represented clients before each of those forums.
After graduating from the University of Michigan Law School, Mr. Perris served as a law clerk to Judge J. Edward Lumbard, the former chief judge of the United States Court of Appeals for the Second Circuit, until the summer of 1973, and then served as a law clerk to Justice Potter Stewart of the Supreme Court of the United States during the October 1973 Term of the Court, the Term when the Court considered and decided the Watergate Tapes case. After the conclusion of his service to Justice Stewart, Mr. Perris spent his entire legal career in the Cleveland, Ohio, office of Squire, Sanders & Dempsey. His practice focused on representing large business clients both in the planning of major corporate acquisition and disposition transactions and in the resolution of tax controversies with the Internal Revenue Service. His practice also included major controversies involving state taxing authorities, particularly when the issues included the application of constitutional limitations on state and local taxing power. He also was frequently engaged to advise major clients with regard to matters before the Supreme Court of the United States.
During his career, Mr. Perris has been a frequent lecturer on federal income tax topics, including speaking at the New York University Tax Institute and serving as General Chairperson of the Cleveland Tax Institute. He has published a variety of articles on tax-planning and tax controversy topics and has served as a visiting professor at the University of Michigan Law School and as an adjunct professor at Case Western Reserve University Law School. In addition, Mr. Perris has co-authored (with Professors Douglas Kahn, Jeffrey Kahn, and Jeffrey Lehman) a West Hornbook on Corporate Income Taxation, a “Nutshell” book (with Professors Kahn and Kahn) on the Taxation of S Corporations, and a West Concise Hornbook (also with Professors Kahn and Kahn) on the Principles of Corporate Taxation. For more than twenty years Mr. Perris has been listed in Who’s Who in America and in Best Lawyers in America and was honored by Best Lawyers in 2011 as the Tax Lawyer of the Year in the Greater Cleveland area.