Stewart Lipeles

Stewart R. Lipeles

Baker & McKenzie LLP


Mr. Lipeles practices in the area of corporate tax law, with an emphasis on international tax planning. He joined the firm in 1996 and became a partner in 1999. From 1993 to 1996, Mr. Lipeles was an associate at the law firm of Jenner & Block. From 1994 to 1996, he was also an Adjunct Professor at IIT/Chicago Kent College of Law, where he taught classes on International Taxation and other subjects. Mr. Lipeles served as a law clerk to the Honorable E. Grady Jolly of the U.S. Court of Appeals, Fifth Circuit in 1992 and 1993.

Representative Legal Matters

Mr. Lipeles advises US-based multinational corporations in connection with international tax planning and global tax projects. He also represents taxpayers in tax aspects of mergers and acquisitions. For instance, Mr. Lipeles represented a coalition of taxpayers before the Internal Revenue Service requesting and ultimately obtaining changes to the proposed Bausch & Lomb regulations. Mr. Lipeles works with a wide variety of industries, ranging from high tech and biotechnology firms in the Silicon Valley to traditional manufacturing and entertainment companies.

Professional Associations and Memberships

  • American Bar Association - Section on Taxation
  • State Bar of California


  • California~United States (1997)
  • U.S. District Court, Northern District of Illinois~United States (1993)
  • U.S. Tax Court~United States (1993)
  • Illinois~United States (1992)
  • U.S. Court of Appeals, Fifth Circuit~United States (1992)


  • University of Chicago (J.D., Honors) (1992)
  • Rice University (B.A., cum laude) (1989)


  • English

Previous Offices

  • San Francisco

Mr. Lipeles has written several leading articles on the impact of various tax laws and decisions on multinational corporations, and is the author of a regular column on tax developments in Taxes, The Tax Magazine

Mr. Lipeles is also a frequent speaker on international tax planning at programs sponsored by the Tax Executives Institute, Executive Enterprise Institute, Council for International Tax Education, and the Alliance for Tax, Legal & Accounting Seminars