Chester W. Grudzinski Jr. is a partner and chairman of the Tax Practice Group at Kelly Hart & Hallman law firm. His practice centers on federal, state and other tax matters relating to businesses and entities. His emphasis has been on partnerships, limited liability companies, S corporations and trusts that have engaged in a broad range of businesses, including investments, real estate, oil and gas and other active businesses. He also represents clients with the formation, operation and liquidation of all types of business entities, including mergers and acquisitions, and with respect to tax controversies for federal, state and local tax matters.
Grudzinski is also a certified public accountant and is an active member with the Partnership Tax Committee of the American Bar Association and as the chairman of the Partnership and Real Estate Tax Committee for the State Bar of Texas. He has published numerous articles and is a frequent speaker on partnership, real estate and corporate and tax topics. Grudzinski is a trustee of the Law School Foundation of Texas Tech School of Law.
Grudzinski came to Fort Worth when he married his wife, Laura, 32 years ago and has been active in the community as a husband, father, community leader and involved citizen. He serves on the board of the Longhorn Council, has coached teams for his three children in softball, baseball and soccer and now coaches teams for his grandson in baseball. He served in the U.S. Army, is an Eagle Scout and was a mentor at O.D. Wyatt High School.
Which legal case in American history do you see as the most influential? Why?
Dred Scott. Considered one of the worst decisions by the U.S. Supreme Court ever, it declared that African-Americans were not citizens and had no standing in the courts. A catalyst for the Civil War, it resulted in the 14th Amendment that we are still dealing with today.
What inspired you to become an attorney?
Had time left on my GI Bill and I thought that I would work 50-60 years so what was three more years of school?
What is your most significant professional achievement?
Twice the office of general counsel of the IRS issued official rulings holding that my client lost – before I got involved in the cases. I was brought in after such rulings had been issued, when my client’s position was considered hopeless, and my clients won 100 percent in both cases.
What motivates you?
Overcoming the hopeless and being creative by focusing on the facts.
What are the major challenges facing young attorneys?
Each lawyer must recognize his or her position in the market and develop an expertise that allows him or her to add value for their clients. Get the facts.
Do you have a specialty area of practice?
Tax – partnership tax, oil and gas tax and hedge fund tax (including all types of investments, e.g., straddles and derivatives).
– Staff reports