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Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.

901 Main Street, Suite 3700
Dallas, TX 75202

Phone: (214) 744-3700
Fax: (214) 747-3732
Toll Free: (800) 451-0093

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Charles D. Pulman

Charles D. Pulman

Senior Counsel, Partner (1999-2020)

Mr. Pulman’s practice concentrates on tax, real estate,corporate and partnerships.  Mr. Pulman is Board Certified in Tax Law by the Texas Board of Legal Specialization and he is a Certified Public Accountant.

His tax practice includes federal, state, and international tax planning for businesses and individuals seeking to minimize tax obligations while accomplishing objectives. His real estate practice includes representing clients in the purchase and disposition of improved and unimproved property, development of property, structuring ownership entities, tax-free and like-kind exchanges, and negotiation of all types of loans. Mr. Pulman’s corporate practice involves representing clients in the acquisition and disposition of businesses, mergers, and business entity planning including partnerships, limited liability companies, and corporations.  Mr Pulman also works extensively with family lawyers in divorce proceedings, representing clients in tax and property related matters.

Mr. Pulman frequently speaks on a number of tax topics. He is active in numerous charitable and civic organizations.

Mr. Pulman was admitted to practice in Texas in 1976.

Texas Board of Legal Specialization – Tax Law
Best Lawyers 2024
D Mag Best Lawyers 2020
D Mag Best Lawyers 2021
D Mag Best Lawyers 2022
D Mag Best Lawyers 2024

  • New York University, LL.M. in Taxation, 1977
  • University of Houston, J.D., magna cum laude, 1976
    • Staff Editor, University of Houston Law Review
  • University of Texas at Austin, B.S., Economics, cum laude, 1972
    • Phi Beta Kappa
  • American Bar Association
  • State Bar of Texas
  • Dallas Bar Association
  • Dallas and Texas Bar Foundations
  • Texas Society of Certified Public Accountants
  • TXCPA Dallas Chapter
  • Plano City Council, Member, 1984-1990
  • Bruce Wood Dance Company, 2019 Fundraising Co-Chair
  • TITAS/Dance Unbound, 2020 Virtually TITAS, Co-Chair
  • StandWithUs, Legal Committee, 2014 to preent
  • Jewish Agency for Israel - North American Council, Board Member, 2021 to present
  • United States District Court for the Northern District of Texas
  • United States Tax Court
  • United States Supreme Court
  • United States Court of Appeals for the Fifth Circuit
  • The Best Lawyers in America® for Tax Law, 2024
  • Texas Super Lawyers-Tax as listed in Texas Super Lawyers Magazine and Texas Monthly, 2003, 2005-2018 and 2020; Super Lawyers Business Edition 2014
  • Best Lawyers in Dallas, D Magazine, 2017-2022 and 2024 (Tax: General)
  • Eagle Scout


  • Commissioner v. Tufts, 461 U.S. 300 (1983) (U.S. Supreme Court)
  • Tax Expert Witness – Arbitration and Litigation
  • Tax and Property Expert in Structuring Settlements
  • Consultant, Manual Committee, State Bar of Texas Family Law Practice Manual, 2018 to present, and Contributor to Tax Section in Family Law Practice Manual and Forms
  • "Foreclosure of IRS Lien on 'Mixed' Property," State Bar of Texas, Family Law Section Report, (Spring) Volume 2019-2.
  • "Curing a Defective Spousal Waiver Under an Employee Benefit Plan", State Bar of Texas Family Law Section Report, Spring 2018
  • "New IRS Tax Audit Rules and Divorce Agreements", Dallas Bar Association Headnotes: Family Law, September 2018
  • "New Partnership Tax Audit and Collection Rules Impact Divorce Property Settlements," State Bar of Texas, Spring 2018
  • "Same-Sex Marriage: The Quagmire Continues after Windsor," The American Bar Association, ABA Section of Family Law, Family Advocate, Vol. No. 37:02 Issue, Fall 2014
  • "Same-Sex Marriage - The Quagmire Continues After Windsor," Texas Tax Lawyer, State Bar of Tecas, Tax Section, Fall 2013
  • "Same-Sex Marriages - The Quagmire Continues After Windsor," Willamette Management Associates Insights, Autumn 2013
  • "Texas Margin Tax Rules, Part II," Petroleum Accounting and Financial Management Journal, Vol. 26, No. 3, Fall/Winter 2007, Institute of Petroleum Accounting, University of North Texas
  • “The New and Evolving Texas Margin Tax, Part I”, Petroleum Accounting and Financial Management Journal, Vol. 26, No. 2, Summer 2007, Institute of Petroleum Accounting, University of North Texas
November 17, 2021

ACPEN Signature S-Corporations Update... [ read ]

June 28, 2021

Keller Williams Real Estate... [ read ]

August 28, 2019

Partnership Tax Audit and Collection Rules Including Final Reproposed Regulations... [ read ]

February 1, 2019

2019 Corpus Christi Chapter/TSCPA Tax Conference... [ read ]

November 16, 2018

Goldin Peiser & Peiser Seminar... [ read ]

November 1, 2018

2018 Meadows Collier Annual Tax Conference... [ read ]

May 16, 2018

Accounting Continuing Professional Education Network (ACPEN) National Webcast... [ read ]

May 9, 2018

DBA Family Law Section... [ read ]

March 16, 2018

Lorman Live Webinar... [ read ]

December 4, 2017

Dallas Bar Association Tax Section... [ read ]

October 25, 2016

18th Annual Meadows Collier Tax Conference... [ read ]

August 1, 2014

"Unknowns Due to the Windsor Case"... [ read ]

June 27, 2014

"The Winds of Windsor: Tax and Federal Benefits Issues Confronting Same-Sex Married Couples in Texas"... [ read ]

May 14, 2014

"Same Sex Marriages - Tax and Family Issues after Windsor"... [ read ]

May 8, 2014

"Same Sex Marriages - Federal Tax Law after Windsor and Revenue Ruling 2013-17"... [ read ]

February 20, 2014

"Same-Sex Marriages - The Quagmire Continues After Windsor"... [ read ]

November 12, 2013

"Same-Sex Marriages - The Quagmire Continues After Windsor"... [ read ]

October 3, 2013

"Taxes and Divorce"... [ read ]

August 7, 2013

"Commercial Transactions and Legal Entities" Panel Presentation... [ read ]

October 5, 2012

"Dealing with Foreign Jurisdictional Property Issues"... [ read ]

August 23, 2012

"IRS Priority #1: Foreign Transactions, Entities and Bank Accounts"... [ read ]

March 8, 2011

"Financial, Tax and Legal Issues in Marital Dissolution"... [ read ]

December 7, 2010

"Tax Mumbo Jumbo: Understanding Those Mysterious Tax Sections of Partnership and Limited Liability Company Agreements"... [ read ]

November 5, 2010

"Financial, Tax and Legal Issues in Divorce Proceedings"... [ read ]

September 22, 2010

"Divorce and Separation: A Taxing Experience"... [ read ]

August 25, 2010

"Tax Planning for Financially Distressed Partnerships" "Divorce and Separation: A Taxing Experience" "Federal Income Tax Update"... [ read ]

July 22, 2010

"Tax Mumbo Jumbo: Demystifying Partnership and LLP Agreements"... [ read ]

December 9, 2009

"What are our 'Friends' at the IRS Doing Today?" "Divorce and Separation: A 'Taxing' Experience"... [ read ]

December 4, 2009

"What are our 'Friends' at the IRS Doing Today?" "Divorce and Separation: A 'Taxing' Experience"... [ read ]

December 1, 2009

"What are our 'Friends' at the IRS Doing Today?" "Divorce and Separation: A 'Taxing' Experience"... [ read ]

February 3, 2009

"The New Texas 'Margin' Tax: Pitfalls and Opportunities for Technology Companies and Other Businesses Operating in Texas"... [ read ]

March 3, 2021


The 2021 year has brought many new developments, including, and most importantly, a new federal law that will require small, privately-owned companies to report their ultimate individual owners to the federal government. This new law, which was enacted on January 1, 2021, is known as the Corporate Transparency Act ("CTA").

March 1, 2021


The Internal Revenue Service has just announced (IR 2021-43) that taxpayers living in Texas are given an extension until June 15, 2021, to file their 2020 tax returns. The extension also applies to tax payments due between February 11 and June 15, 2021.

August 5, 2020

Debt Relief: Breaking Down the Tax Aspects of Covid-19's Economic Impact – Part V, Application of Section 108... [ read ]

Parts I–IV of this series have presented a general discussion of what constitutes indebtedness, the general consequences of significant modifications of indebtedness, and a number of statutory and congressionally-enacted exceptions to cancellation of indebtedness income ("COD Income"). This installment will build on these concepts and discuss in a more pragmatic manner the application of the statutory exceptions to COD Income in Section 108 of the Internal Revenue Code (the "Code").

June 24, 2020

Debt Relief: Breaking Down the Tax Aspects of Covid-19's Economic Impact – Part IV, Modifications of Indebtedness... [ read ]

Modifying the terms of indebtedness, as opposed to cancelling or discharging the indebtedness, leaves the indebtedness outstanding but revises the terms governing the obligation. For example, the lender and borrower of a debt instrument may adjust the interest rate, change the collateral underlying the obligation, or defer or otherwise adjust the schedule of payments made on the debt instrument. Whether such a change in terms results in tax consequences is dependent on the terms of the original, unmodified indebtedness instrument, as well as the nature and extent of the changes made.

June 16, 2020

Debt Relief: Breaking Down the Tax Aspects of Covid-19's Economic Impact – Part III, Defining Indebtedness... [ read ]

Indebtedness has been a central focus of Parts I and II of this series, and it will continue to be a key concept in future posts as we explore in further detail the COD Income exceptions and discuss potential tax consequences resulting from modifications of indebtedness. In order to fully grasp the concepts discussed throughout this series, a baseline understanding of what the term "indebtedness" means is necessary. This Part III seeks to provide a brief introduction to the history of indebtedness in the tax law and serve as a guide to understanding what constitutes indebtedness.

May 29, 2020

Debt Relief: Breaking Down the Tax Aspects of Covid-19's Economic Impact - Part II... [ read ]

As discussed in Part I of this series, the cancellation of indebtedness, whether in whole or in part, generally results in COD Income to a taxpayer which must be included in gross income. Section 108 of the Internal Revenue Code (the "Code"), though, provides a handful of exceptions to this general rule of income inclusion. However, due to Covid-19, Congress has expanded exceptions to the general COD Income rule beyond those in section 108. Furthermore, it is possible, based on measures passed during prior economic crises, that Congress will pass additional exceptions to the general COD Income rule and that situations will arise in which COD Income exceptions may be expanded beyond their typical scope.

May 8, 2020

Debt Relief: Breaking Down the Tax Aspects of Covid-19's Economic Impact – Part I.... [ read ]

This is the first in a series of blogs which will address various tax aspects of loan modification, debt relief, restructuring, bankruptcy, and other topics that will likely be at the forefront of the legal landscape in the near future as a result of Covid-19. The posts in this series, while not exhaustive of all topics, will provide guidance on important practice points and raise several issues taxpayers and practitioners should be aware of. The first topic in the series, cancellation of indebtedness, illustrates the often-unexpected tax consequences accompanying relief from indebtedness.

May 1, 2020


The CARES ACT added the Paycheck Protection Plan program, which provides for a loan on favorable terms to qualifying small businesses to pay permitted expenses. These expenses are limited to payroll costs, mortgage interest, rent and utilities --all as defined in the statute and in SBA Guidance and FAQs.