Martin had an extensive and broad-based tax practice, structuring private investment partnerships, the equity, debt and/or partnership interests of private and public entities, and tax-free spinoffs and reorganizations of domestic, foreign and multinational entities in cross-border transactions. He also had a wide-ranging financing practice, for both issuers and underwriters, in complex financial instruments and regularly handled sophisticated real estate investments, bankruptcy restructurings, and executive compensation. In addition, he frequently represented taxpayers before the Appeals Division of the Internal Revenue Service and the U.S. Tax Court.
Martin was a frequent lecturer at tax institutes and bar association seminars and co-authored a treatise on the income, gift, and estate tax consequences of partnership buy/sell agreements. He also published articles in The Journal of Taxation, the Tax Law Review, and the Annual NYU Institute on Federal Taxation.
Martin is a Fellow of the American College of Tax Counsel, was a founding member of Tax Review and was a former member of the Executive Committee of the New York State Bar Association Tax Section.