Cheryl Upham

Cozen O'Connor PC

$ $$$

Philadelphia 19103 PA US

Cheryl A. Upham concentrates her practice in the area of state and local tax law, including corporate and personal income, net worth/franchise, sales/use, property, payroll, and realty transfer taxes issues.

Cheryl has extensive experience before various state and local courts and administrative appeal boards on both audit defense and refund issues, with particular experience dealing with personal income tax issues for high-net worth individuals including, domicile and residency issues and taxation of income from pass-through entities.

She is also involved with state and local tax aspects of mergers and acquisitions, including realty transfer tax, bulk sales, and sales and use tax issues, as well as corporate restructurings. She works extensively on issues involving Pennsylvania state and location taxation of charitable organizations.

Cheryl is an active member of the Philadelphia Bar Association’s Tax Section and State and Local Tax Committee (SALT). She is currently chair of the Tax Section and formerly served as both vice chair and secretary of the tax section, as well as both chair and secretary of the SALT Committee.

Cheryl also currently sits on the Association’s board of governors. She served as an adjunct professor at Villanova University School of Law from 2004 through 2012, teaching state and local taxation in the graduate tax program. She also frequently teaches continuing legal education classes on various state and local taxation subjects.

Cheryl is a co-editor of the PA Tax Recap, a joint email service of Cozen O’Connor and the Pennsylvania Legislative Service (PLS) that delivers updates in Pennsylvania tax law to subscribers, including substantive analysis of judicial decisions, actions by the General Assembly, and new regulations or other guidance from the Department of Revenue.

Cheryl earned her undergraduate degree, cum laude, from Villanova University and her J.D. and Master of Laws in Taxation (LL.M.) from Villanova University School of Law.


  • Villanova University School of Law, J.D., 1997
  • Villanova University School of Law, LL.M., 1999
  • Villanova University, B.A., cum laude, 1994

BAR ADMISSIONS : New Jersey; Pennsylvania


  • American Bar Association
  • Pennsylvania Bar Association
  • Pennsylvania Bar Institute
  • Philadelphia Bar Association


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Philadelphia 19103 PA US
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