Mr. Nagel has an LL.M. in taxation from the Georgetown University Law Center and a J.D., an M.B.A. and a B.A. from Rutgers University. He is a member of the bars of the District of Columbia and the U.S. Supreme Court. Mr. Nagel is the author of Leading U.S. Supreme Court State Tax Cases, a book discussing U.S. Supreme decisions involving state taxation. He also writes the U.S. Supreme Court Update column that appears bi–monthly in the Journal of Multistate Taxation. He is a frequent contributor to professional journals and is a member of the Advisory Board of the Georgetown University Law Center State and Local Tax Institute and the Tax Management Multistate Tax Portfolio Series. He is a frequent speaker at professional association meetings. From 1990–1994 he was a lecturer on sales taxes at New York University. He has also chaired various subcommittees of the American Bar Association, Tax Section since 1987. Mr. Nagel is Vice President–Taxes for MCI Communications Corp. where he has oversight responsibility for consumption taxes, property taxes, and tax systems, including nationwide responsibility for trial and appellate advocacy in these tax areas. He has also held management positions with AT&T Corp. and TWA. The opinions expressed herein are solely the authors' and not those of the entities with which they are or have been associated. 

Mr. Rosen is a partner in the law firm of McDermott Will & Emery, where his practice focuses on tax planning and litigation relating to state and local tax matters. He has served as the Deputy Counsel to the New York State Department of Taxation and Finance, Tax Counsel to the New York State Senate Tax Committee and Counsel to the N.Y. Governor's Temporary Sales Tax Commission. Mr. Rosen has held executive tax management positions at Xerox Corp. and AT&T. Mr. Rosen holds leadership positions in professional tax organizations including the New York State Bar Association tax section, the NYU Tax Society, and the National Association of State Bar tax sections. He is past chair of the State and Local Tax Committee of the American Bar Association tax section. Mr. Rosen is editor of the newsletter Inside New York Taxes, is co-editor of the newsletter New York Tax Highlights and of New York Tax Cases. He has written scores of articles that have appeared in numerous professional publications, has made hundreds of presentations on state and local tax matters, and founded and chairs the New York University course entitled “Introduction to State and Local Taxes.” He is a member of the American College of Tax Counsel and is listed in The Best Lawyers in America.