Picture of Martin S. Appel Sr.

Martin Appel specializes in advising clients in business structuring, acquisition and financing, with an emphasis on federal income and estate taxation. He has worked extensively in the real estate field in a variety of real estate projects. Martin is an expert in real estate investments of pensions, trusts and government employee plans, REIT organization, mergers, UPREIT issues, tax advice and foreign investment in REITs and unrelated business taxable income, also in estate transfers and creative estate planning.


J.D., Northwestern University School of Law, 1956

B.S.B.A, Northwestern University CPA, IL, 1953; CA 1959
magna cum laude

Bar Admissions State Bar of California
State Bar of Illinois
U.S. Tax Court
Federal Courts

State Bar of California, Chairman, Subcommittee of Income Tax Section, 1975-76

State Bar of California Board of Legal Specialization, Certified Specialist, Taxation Law

President, Motion Picture and Television Tax Institute, 1994- 2010

Commissioner of Internal Revenue Advisory Committee, 1985-1987

Commissioner, Internal Revenue Advisory Committee, 1983-84

Member, President's Committee on Mental Retardation, Executive Committee, 1985-89

President, Jewish Community Foundation of Greater Los Angeles, 1989-93

Gubernatorial Appointment to the California State Council on Developmental Disabilities, President, 2002-03

Several publications in Southern California Tax Institute, NYU Tax Institute, PLI and others

Phi Alpha Delta

Beta Alpha Psi

Awards & Recognition
  • Martindale-Hubbell Peer Review, AV Rating
  • 2014 Top Rated Lawyer, Taxation