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Kathy Dills, Paralegal

Martin A. Grusin of Memphis, Tennessee, received a B.S. degree from the University of Memphis, and was an officer in the United States Air Force from 1986 until 1071. He attended St. Mary’s University School of Law in San Antonio, Texas and received his J.D. from University of Memphis School of Law in 1972, and an L.L.M. in 1973 (Tax Specialty) from the University of Miami School of Law, graduated first in his class from both the U of M and the University of Miami Law School. He continues in the active practice of law since 1973.

He is a principal in the Law Office of Martin A. Grusin, P.C. Mr. Grusin specializes in (i) tax planning and representation for both individuals and business entities (ii) real estate planning and development matters (iii) estate and succession planning (iv) corporate acquisitions and mergers (v) asset protection (vi) representation of medical entities and service organizations and (vii) as well as trial work in connection with the above. He is a member of the Memphis Bar Association, Tennessee Bar Association, and the Tax Committee of the American Bar Association.

Mr. Grusin has published articles on “Unfair Trade Practices – Lanham Act” and “Bank Credit Cards in Tennessee – Usury?”.

Mr. Grusin has served as an associate professor at the University of Arkansas in the Graduate School of Engineering. He taught general principles with a specific view to the business aspects and tax laws applicable to engineers and architects involved in development of real estate projects including real estate subdivision lot development, commercial and residential development from conception through design and completion. He also was an associate professor at the University of Memphis where he taught Advanced Realty Transactions, which primarily concentrated on the business and tax aspects of complex real estate transactions, including but not limited to, new land acquisition, planning, financing, development, and zoning of real estate projects, both commercial and residential, from conception to completion.

Mr. Grusin has for years represented numerous clients developing specific real estate projects from conception to completion in strip shopping centers, car dealerships, apartment complexes and single home projects.

Mr. Grusin consulted with the IRS and U.S. Congress on tax matters, including giving his testimony before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means of the House of Representatives on tax matters on behalf of independent contractor status and taxation. He has given seminars on Tax Advantages of Leasing for Mid-South Farm Equipment Association at its annual convention. He has spoken before the Tennessee Motor Transport Association and was guest speaker at the Local and Short Haul Carriers National Conference in Hawaii, and also at conventions in Coronado Island, California and Gatlinburg, Tennessee.

Mr. Grusin has presented seminars on Real Estate Investing and Tax Shelters for various real estate firms in Memphis and at the International Financial Planners Association; he has also given seminars on changes in the corporate structure, financial review, and new innovations in the financial aspects of medical practices. For the Memphis Bar Association, Mr. Grusin conducted a seminar addressing the handling of cases in the Probate Courts.

In addition to his law practice, he has served as President and Chief Executive Officer and as a member of the board of directors of United American Bank and its holding company, W.B.T. Holding Company. After the sale of United American Bank, Mr. Grusin remained for 6 years as a member of the board of Regions Bank of Memphis. He has served on the Board of Directors for VCG Holding Corp., a publicly traded company which owns and operates large nightclubs and entertainment facilities in 10 states, having been active in acquisitions and mergers, and has served as well on their Audit Committee and Compensation Committee. He has also served on the Board of Directors of Iptimize, Inc., another publicly traded company.

Mr. Grusin has been for the past twenty years and continues to be a shareholder, general counsel, and director of Davis Cartage Company of Corunna, Michigan, a regional general commodities truck line that serves industries in central Michigan and the surrounding states. Davis also is heavily involved in all aspects of warehousing and value added re-distribution for major U.S. manufacturers. This includes not only operation of the warehouses, but the planning aspects, development, including financing and construction of the warehouses.

Prior to his affiliation with United American Bank and W.B.T. Holding Company, Mr. Grusin was a shareholder, general counsel, officer and director of Aqua Glass Corporation, which was the world’s largest producer of plastic and acrylic tub and shower enclosures. While serving in this position the company developed and expanded its manufacturing plant at least two times and constructed two large warehouses. Aqua Glass’ privately owned truck line, Tombigbee Trucking, was one of the largest intra-state truck lines operations in Tennessee. Aqua Glass stockholders as a group developed under Mr. Grusin’s supervision a large multi-unit apartment complex. Mr. Grusin remained with Aqua Glass until it was sold in 1984 to Masco Corporation.

Numerous clients have been represented by Mr. Grusin in the Tennessee state courts, federal district courts, and the United States Tax Court as to matters of financial reporting, taxation, and diverse commercial transactions. Mr. Grusin has been cited by the Tennessee Supreme Court as an expert in financial matters.

Mr. Grusin also, until July of 2008, served as the Managing Director and the only non-physician member of the board of Stern Cardiovascular Center, P.A., one of the south’s largest regional cardiology medical practice and research corporations. While in this position, in early 2008, Mr. Grusin was requested by two national medical lobbying organizations to meet, and met, with members of the U.S. Congress on issues involving federal funding of medical issues. Mr. Grusin is a member/owner and director of PSG, a private company which provides consulting services to physicians in the operation of their Treatment Rooms.

He presently serves as a director on the boards of other regional corporations and as general counsel for a number of thriving businesses, both within and without Tennessee, including Gossett Motor Cars, Inc., a major car dealership which operates some 17 dealerships in Tennessee, and JALP, LLC (ful), an international manufacturer and distributor of backpacks and luggage.

Mr. Grusin has served as a board member of several trucking companies, including JNJ entities, a high-profile and very successful member of the trucking community in Memphis. He is General Counsel for Fleet Equipment Company, Inc. and Fleet Leasing, multistate heavy truck and trailer sales and service dealerships. He also is a member/owner and director of a national automobile repair company, Auto-Lab, which owns over 30 owned and franchised full service auto repair facilities in 8 states.

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