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20 Jul 2026

Gibson Dunn Welcomes Back Investment Funds and Real Estate Tax Partner James Manzione

"James Manzione has rejoined Gibson Dunn as a partner in the firm’s New York Tax Practice Group, focusing on investment funds and real estate tax matters."

James Manzione has rejoined Gibson Dunn’s New York office as a partner in the firm’s Tax Practice Group.

He focuses his practice on tax matters involving investment funds and real estate, including related financing and mergers and acquisitions. He joins Gibson Dunn as a partner in the firm’s market-leading Tax Practice Group.

Earlier in his career, Manzione was an associate in Gibson Dunn’s New York office. He has extensive experience advising funds (including funds of funds), real estate developers, public and private real estate investment trusts (REITs), sponsors, managers, general partners, limited partners, secondary market participants, family offices, portfolio companies, international investors (including sovereign wealth funds), and tax-exempt investors on the tax aspects of a broad range of transactions and planning opportunities. He has particular depth in fund formation, GP stakes deals, continuation funds and other secondary transactions, and in advising umbrella partnership REITs (UPREITs) and their investors, including in connection with Delaware Statutory Trust syndicated 1031 exchanges.

Before rejoining Gibson Dunn, Manzione was a partner at another international law firm.
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