Sutherland LLP
Headquarters	Atlanta, Georgia
No. of Offices	6
No. of Attorneys	500
Major Practice Areas	Investment Funds, Energy, Tax, Outsourcing
Key People	Mark D. Wasserman (Managing Partner)
Date Founded	1924
Company Type	Limited liability partnership
Website	www.sutherland.com

Sutherland Asbill & Brennan LLP, rebranded to shorten its name to Sutherland, is an American law firm. Founded in 1924 by William Sutherland and Elbert Tuttle as Sutherland & Tuttle, the firm originally achieved prominence on tax issues. As of 2007, the firm has about 450 attorneys in 6 cities.^[1] While primarily focused on business law, the firm has handled some notable white collar criminal cases (see Billy Martin) and notable pro-bono cases as well, including Johnson v. Zerbst^[2] and recent litigation concerning detentions at the Guantanamo Bay detention camp^[2].

Contents 1 Recent Significant M&A Mandates 2 Notable partners and employees 3 References 4 External links

[edit] Recent Significant M&A Mandates

• Currently represents AIG in an action against the federal government regarding the return of $306 million dollars in taxes AIG paid in 2008.
• In 2008, Sutherland represented Salton, Inc., a Florida-based distributor of home appliances in its $915 million acquisition of Cincinnati-based pet supplier United Pet Group from Spectrum Brands, an Atlanta-based consumer products company. The purchase price included $695.2 million in cash and $222.5 million in debt securities issued by the controlling shareholder of Salton, Birmingham-based Harbinger Capital Partners.
• Counseled Altria Group Inc., New York-based parent of cigarette-maker Philip Morris, in its 2007 purchase of John Middleton Inc., a Pennsylvania cigar manufacturing company for $2.9 billion. Sutherland regular serves as tax counsel to Altria and its affiliated companies.
• Advised Resource Management Service LLC, a manager of forest investors, in the purchase of 5.1 million acres (21,000 km²) of forest land from International Paper Co. in 2006 for $5.1 billion.
• Legal counsel to battery company Rayovac Corp. in its acquisition of United Industries Corporation for $1.2 billion in stock, cash and debt assumption in 2005.
• Represented water treatment company US Filter Corp. in its $993 million sale by French-based Véolia Environnement SA to Siemens AG in 2004.

[edit] Notable partners and employees

• Alfred C. Aman, Jr. - former associate attorney, Dean of Suffolk University Law School
• Carolyn Chiechi - former partner, judge on the United States Tax Court
• David A. Gross - former partner, United States Ambassador
• Billy Martin - partner, has handled several high profile white collar criminal cases
• Jack Reed - former associate attorney, current United States Senator for Rhode Island
• Michael B. Thornton - former associate attorney, judge on the United States Tax Court
• Randolph W. Thrower - partner, former commissioner of the Internal Revenue Service
• Elbert Tuttle - founder, and later the chief judge of the United States Court of Appeals for the Fifth Circuit

[edit] References

[edit] External links

• Firm homepage
• LawPeriscope profile

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