Matthew H. Sommer

He | Him | His

Associate

Columbus
T +1.614.462.5145
F +1.614.462.2616

Overview

Matthew Sommer is an experienced tax and complex civil litigator that focuses on general complex civil litigation, commercial litigation, class action litigation and tax litigation. Drawing from his experience as an Assistant Attorney General for the State of North Carolina and his time clerking for the North Carolina Court of Appeals, he develops tailored litigation strategies designed to achieve the most favorable and cost-effective outcomes for clients.

Matthew is experienced taking cases from initial inception through discovery, motions practice and appeals, and has reached successful resolutions for clients at each stage.

Select Experience

  • Obtained summary judgment at the trial level in a $3.2 million interstate sales and use tax case involving a constitutional challenge to North Carolina’s sales and use tax statutes with national implications. Quad Graphics, Inc. v. North Carolina Dep’t of Revenue, 19 REV 334 (N.C. Office of Admin. Hearings June 24, 2020), on appeal before the North Carolina Supreme Court.
  • One of several counsel that defended the North Carolina Department of Revenue in a series of cases involving North Carolina Renewable Energy Tax Credits with an estimated aggregate impact of as much as $500 million. Obtained summary judgment in favor of the Department at the trial level in two cases now pending on appeal before the North Carolina Business Court.
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Experience

  • Obtained summary judgment at the trial level in a $3.2 million interstate sales and use tax case involving a constitutional challenge to North Carolina’s sales and use tax statutes with national implications. Quad Graphics, Inc. v. North Carolina Dep’t of Revenue, 19 REV 334 (N.C. Office of Admin. Hearings June 24, 2020), on appeal before the North Carolina Supreme Court.
  • One of several counsel that defended the North Carolina Department of Revenue in a series of cases involving North Carolina Renewable Energy Tax Credits with an estimated aggregate impact of as much as $500 million. Obtained summary judgment in favor of the Department at the trial level in two cases now pending on appeal before the North Carolina Business Court.
  • As a litigator, managed document-intensive cases with e-discovery tools, conducted fact and expert depositions, prepared and defended fact and expert witnesses, prepared and argued pre-trial motions and dispositive motions, negotiated settlements and coordinated multi-case litigation.
  • As a law clerk, drafted and assisted with more than 100 formal written opinions from the North Carolina Court of Appeals on issues ranging from shareholder liability to workers’ compensation to governmental and sovereign immunity.

Recognitions and Memberships

Community

  • Habitat for Humanity: Volunteer

Prior Positions

  • North Carolina Department of Justice, Revenue Section: Assistant Attorney General (2018 to 2021)
  • The Honorable Ann Marie Calabria, North Carolina Court of Appeals: Judicial Law Clerk (2018)
  • The Honorable Lucy Inman, North Carolina Court of Appeals: Judicial Law Clerk (2016 to 2018)
  • The Honorable Sam Ervin IV, North Carolina Supreme Court: Judicial Extern (2016)
  • The Honorable Wanda G. Bryant, North Carolina Court of Appeals: Judicial Extern (2015)

Admissions

  • U.S. Bankruptcy Court, Eastern District of North Carolina
  • U.S. Bankruptcy Court, Middle District of North Carolina
  • U.S. Bankruptcy Court, Western District of North Carolina
  • U.S. District Court, Eastern District of North Carolina
  • U.S. District Court, Middle District of North Carolina
  • U.S. District Court, Western District of North Carolina
  • North Carolina
  • Ohio

Education

  • J.D., University of North Carolina School of Law, 2016; Staff Member, First Amendment Law Review; Order of the Barristers
  • B.A., Appalachian State University, 2010