Thomas & Fisher, P.A.

Thomas G. Sinclair

Phone: (864) 232-0041  |  Email: tsinclair@thomasandfisher.com

Areas of Practice:

Thomas Sinclair’s practice areas include taxation, business law, business formations, estate planning and probate law, employee benefits, pension and profit-sharing plans, corporate law, partnership law, limited liability company law, mergers and acquisitions, non-profit organization law, and tax exempt organizations.

Mr. Sinclair's article, “Limiting The Substitute-For-Ordinary-Income Doctrine: An Analysis Through Its Most Recent Application Involving The Sale Of Future Lottery Rights”, was published in the Winter 2004 edition of the South Carolina Law Review (56 S.C. L. Rev. 387). In Lattera v. C.I.R., 437 F.3d 399, 402 (3rd Cir. Feb. 14, 2006), the Federal Third Circuit Court of Appeals cited this article and adopted its reasoning. Several additional Federal Courts of Appeal have also cited Mr. Sinclair's article including the Second, Tenth and Eleventh Circuits. He received his LL.M. in Taxation from the New York University School of Law. He received his J.D. (cum laude) from the University of South Carolina School of Law, where he was a member of the South Carolina Law Review, the Order of Wig and Robe and the Moot Court Bar. He received his B.S. in business administration from the University of South Carolina at Spartanburg.

Educational Background:

New York University School of Law,  Master of Laws (in Taxation)
University of South Carolina School of Law,  Juris Doctor (cum laude) 

• Order of Wig and Robe
• South Carolina Law Review
• Published in the Winter 2004 edition of the South Carolina Law Review, "Limiting the Substitute-For-Ordinary-Income Doctrine: An Analysis Through Its Most Recent Application Involving The Sale Of Future Lottery Rights" (56 S.C.L. Rev. 387);
  • Cited and adopted its reasoning by the Third Circuit Court of Appeals - Lattera v. C.I.R., 437 F.3d 399, 402 (3rd Cir. Feb. 14, 2006);
• Moot Court Bar
• CALI Awards: Legal Research; Legal Writing; Jurisdictions and Judgments; Corporations
• Albert C. Todd, III Estate Planning Award
• Finalist in the J. Woodrow Lewis Competition (appellate advocacy competition)
• Phi Delta Phi

University of South Carolina - Spartanburg, Bachelor of Science - Business Administration

Professional Organizations:

 American Bar Association

 South Carolina Bar
   • Probate, Estate Planning and Trusts Section
   • Tax Law Section
 Greenville County Bar Association
 Greenville Estate Planning Council
 Greenville Estate Planning Study Group

Community Organizations:

Greenville Downtown Rotary Club

Bar Admissions:

South Carolina