Tax Attorney

Daniel Cullen

Chicago, IL

About Daniel Cullen

Daniel Cullen is a tax attorney. He is currently a partner at Baker & McKenzie LLP in Chicago.

Cullen, who has more than 20 years of experience, specializes in tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures and Opportunity Zones. He also handles tax matters related to lease financing of aircraft, railcars, school buses and cell towers.

Before rejoining Baker & McKenzie in 2016, Cullen was a partner in Bryan Cave LLP, working in in Chicago and New York. He previously worked for Baker & McKenzie for seven years.

Some of Cullen’s notable work includes serving as special tax counsel to AT&T in a lease transaction of 9,100 cell towers to Crown Castle International Corp. for $4.85 billion. Cullen also counseled Omega Healthcare Investors, Inc. in its acquisition of Aviv REIT, Inc. in a stock-for-stock merger, forming a combined company with $7.8 billion in capital.

Cullen is a member of the American Bar Association, Chicago Bar Association, Alternative and Direct Investment Securities Association, Institute for Portfolio Alternatives and the National Association of Real Estate Investment Trusts.

Cullen is also an adjunct professor at Northwestern University and DePaul University, teaching the taxation of structured real estate transactions.

Cullen received a Master of Laws in taxation at New York University and a Juris Doctor at American University. He earned a bachelor’s degree in political science from Binghamton University.


Baker & McKenzie


300 E Randolph St Ste 5000, Chicago



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