Having been a Senior Tax Partner at what is now Bryan & Cave, LLP, a multinational firm with over 1000 lawyers, Michael’s knowledge of sophisticated tax strategies, combined with Cathy’s talent in drafting and client relationships proved to be a winning combination. The Partnership has been providing tax-driven counsel in the following areas ever since:
1. Small business counseling, including entity formation, tax planning and execution of same;
2. Multi-generational estate planning; and
3. Tax counseling, tax return preparation, tax controversy work at all levels of the Internal Revenue Service, litigation in the United States Tax Court and appeals before numerous state and local taxing authorities.
When Cathy and Michael’s daughter, Catherine E. (“Liza”) Kohn Chollet was admitted to the Missouri Bar in 2010, she became their newest Junior Partner. At the same time, The Kohn Partnership was re-structured as The Kohn Partnership, LLP.
The firm consists of partners, Catherine Kriegshauser Kohn and Michael E. Kohn and junior partner, Catherine E. (“Liza”) Kohn Chollet.
Michael Elliot Kohn
Mr. Kohn has 33 years’ experience in complex corporate transactions including mergers and acquisitions, Individual, partnership and corporate domestic and international tax cases, dispute resolution at all levels of the Internal Revenue Service, Foreign and Domestic Tax and Creditor Protection Planning, Estate and entity taxation both domestic and foreign.
Mr. Kohn has unique experience in business tax planning for Individuals, Limited Liability Companies, Corporations, Trusts and Estates engaged in transactions in Saudi Arabia, The Netherlands, all Members of the European Union, Qatar, UAE, Dubai, Israel, and a host of other countries. In addition, Mr. Kohn has been involved in state income, sales and use tax cases in 49 of the 50 states, Puerto Rico, Canada and Mexico.
Mr. Kohn has Authored a number of law review and professional articles including “Accelerated Depreciation: Rehabilitation of Law-Income Neighborhoods Through Appropriate Allocation of Capital Toward Obsolescence and Exhaustion, 21 St Louis University Law Journal 726 (1979).
In addition to the traditional tax cases Mr. Kohn has been involved in a number of one-of –a –kind transactions. Certain of these transactions involved the sale of weapons technology to communist countries, formation of off-shore self-funded insurance cooperatives, exemptions from Manufactures Licensing Tax for defense manufactures and the development of a proprietary Variable Universal Life Insurance Product for The Hartford designed to be funded using a reverse split-dollar mechanism.
M.B.A. , Summa Cum Laude, St Louis University, 1979
J.D., Magna Cum Laude, St Louis University, 1979
LL.M. in Taxation, Summa Cum Laude, New York University School of Law 1980
Editor In Chief, St Louis University Law Journal
Graduate Editor, The Tax Law Review
Recipient Gerald Wallace Scholarship, New York University School of Law
Member, Missouri Bar, 1979, St Louis Metropolitan Bar Association, American Bar Association
Member, United States District Court and United States Court of Appeals for the Eighth Circuit 1980; United States Tax Court 1980
Partner, Bryan and Cave, 1979-1987
Adjunct Professor, St Louis University, 1980-1993
The majority of Mrs. Kohn’s practice focuses on estate planning, including, but not limited to, revocable and irrevocable trusts, special needs trusts, health care directives and elder law. Additionally, she practices in the area of small business counseling, including, but not limited to, entity selection and formation, organizational documents, multi-state filings, registrations and reports. She is licensed to practice law in Missouri and to appear before the U.S. District Court for the Eastern District of Missouri, the Eighth Circuit Court of Appeals and the U.S. Tax Court.
She has been a member of the Board of Directors of the Cystic Fibrosis Foundation – Gateway Chapter, The Center of Contemporary Arts (COCA) and St. Louis Area Masters Swimming, Inc. (SLAM). She currently serves as the President of SLAM and the Chair of the Ozark Local Area Masters Committee of U.S. Masters Swimming, Inc. (USMS). She is active on the national level of USMS where she has served on the Rules, Legislation and Championship Committees. She is also a 16-time national champion in masters swimming, currently holding both national and world records.
Catherine “Liza” Chollet
Liza Chollet is a graduate of Whitfield School in Creve Coeur, Missouri (Class of 2002) and Washington University in St. Louis (B.A. with honors in Psychology with a minor in Women’s Studies, 2006). Liza graduated from Saint Louis University School of Law in 2010 and graduated with a Masters in Taxation from the Washington University School of Law in May of 2013.
Mrs. Chollet focuses on corporate and personal tax law, business law, estate planning, complex corporate tax planning, mergers and acquisitions, corporate restructuring and advocating for clients in disputes with the Internal Revenue Service and the Missouri Department of Revenue. She also handles the facilitation of social security disability applications and has experience in family law, including complex divorce litigation and child custody matters.
Mrs. Chollet volunteers her time as a Guardian Ad Litem for the St. Louis County Domestic Violence Project; representing children in adult abuse matters.
While pursuing her bachelor of arts degree at Washington University in St. Louis, Mrs. Chollet co-authored an article entitled “Clarifying the Associations Between Language and Social Development in Autism; a Study of Non-narrative Phoneme Recognition” which has been published in the Journal for Autism and Developmental Disorders.
During law school Mrs. Chollet was a Law School Dean’s Scholar, Co-President of the Women Law Students’ Association, and performed an oral argument in front of the Missouri Court of Appeals, Western District, while participating in juvenile division of the Herb Eastman Legal Clinic at Saint Louis University School of Law.
Mrs. Chollet was also a law clerk for the Honorable Judge William Steihl, Federal District Court Judge for the Southern District of Illinois, the Civil Division of the U.S. Attorney’s Office for the Eastern District of Missouri and Legal Services of Eastern Missouri through the Family Court Project.
J.D., Saint Louis University School of Law, 2010
LL.M. in Taxation, Washington University School of Law, 2013
Member, Missouri Bar, 2010, St Louis Metropolitan Bar Association, American Bar Association, Women Lawyer’s Association, Pi Alpha Delta, and Business Networking International (“BNI”)
Member, United States District Court for the Eighth Circuit 2011;
United States Tax Court 2011