Patrick Martin

Patrick Martin
Assistant:

Karin Spidel
kspidel@SanDiego.edu
(619) 260-2962

Adjunct Law Professor

  • JD, 1992, University of San Diego

Areas of Expertise

Professor Martin teaches International Estate Planning.

Professional Experience

Professor Martin is a partner at Procopio Cory Hargreaves and Savitch and leads the firm’s international tax practice group. He advises clients on various tax-related matters, including international tax planning and connected international law matters. Professor Martin’s practice focuses on representing foreign clients, multi-national families, global investors, funds, and privately held companies in worldwide investments and financing structures, international tax treaty planning strategies, and planning worldwide income, estate, gift, inheritance, and withholding taxes. He is also experienced in resolving and planning for international tax controversies and developing international wealth preservation structures. He regularly defends international taxpayers before the tax authorities, including the Internal Revenue Service.

Honors and Affiliations

Professor Martin has been named one of the Best Lawyers in America® in Tax Law since 2015 and has an AV Preeminent Rating from Martindale-Hubbell®. In 2014, Professor Martin was honored by USD School of Law with the Distinguished Alumni Award. He frequently speaks at international tax and law conferences and is a key organizer of the USD School of Law-Procopio International Tax Law Institute, held annually at USD. Professor Martin has held leadership roles with the San Diego County Bar Association and is Chair-Elect of the Taxation Section Executive Committee for The State Bar of California. He has written extensively on international tax law matters and has received his JD from the USD School of Law, where he was a Thomas Moore scholar.