Newbery, Ungerer & Hickert LLP is a limited practice law firm focusing primarily on taxation, business law, estate planning, probate, trust administration and commercial real estate law.

Of the Firm’s three attorneys, two are also CPAs and one has an advanced law degree in taxation (LL.M degree). The Firm is AV rated by Martindale-Hubbell. Members are licensed to practice before the Kansas courts as well as the Federal courts in Kansas, the U.S. Tax Court, and the U.S. Supreme Court.

In addition to its general tax and business practice, the Firm has developed several niche specialties:

●         Multistate corporate income tax

●         Kansas sales and use tax

●         IRC Section 42 tax credit real estate projects

●         Estate planning, probate and trust administration

The Firm is uniquely qualified to represent taxpayers before the Kansas Department of Revenue and Board of Tax Appeals.  Mr. Newbery is the former Director of Taxation for the State of Kansas, a former member of the Multistate Tax Commission Joint Audit Liaison Committee, former law professor of State and Local Taxation and currently is Kansas correspondent for the weekly publication, State Tax Notes.

Mr. Ungerer won the Chief Industries, Inc. case at the Kansas Supreme Court which is currently the leading case in Kansas for the issue of whether divestiture gains should be classified as business or non-business income.  The firm has over 30 years experience representing clients on multistate income tax, sales/use tax and other state tax matters.

Mr. Ungerer has substantial experience in IRC Section 42 tax credit real estate projects, having been involved in tax credit projects since passage of the law in 1986.  The Firm has advised clients involved in both new construction and rehabilitation; development of projects by for-profit as well as non-profit entities; and projects which included funding sources varying from conventional financing, subsidized federal financing, and federal or state grants.  The Firm represents both developers and investors (not simultaneously).

The Firm’s practice also emphasizes probate, trust administration and estate planning.  Messrs. Newbery and Ungerer taught Estate and Gift Taxation and/or Advanced Estate Planning as adjunct law professors.  Most members of the Firm are frequent lecturers and authors on taxation, estate planning and probate topics.