Michael Cardella advises U.S. and international clients, both private and public, on a range of U.S. income tax matters, including the tax aspects of mergers and acquisitions, divestitures, joint ventures and other tax-efficient transactions. He also regularly advises on the tax aspects of financings and capital markets transactions.
Lawdragon Honors
| Honor | Year | Practice |
|---|---|---|
| The 2026 Lawdragon 500 X – The Next Generation | 2026 | Tax |
| The 2025 Lawdragon 500 X – The Next Generation | 2025 | Tax |
| The Inaugural Lawdragon 500 Leading Global Tax Lawyers | 2025 | M&A, Tax, Private Clients |
Representative matters include:
- Liberty Media Corporation (Liberty Media) in multiple matters, including the:
- split-off of the Atlanta Braves and the real estate surrounding the Braves’ stadium into a separate publicly traded company
- split-off of Liberty Media’s approximately 83% interest in SiriusXM into a separate publicly traded company, followed by a merger of the new company’s wholly owned subsidiary with and into SiriusXM in a transaction valued at $19 billion
- Liberty Expedia Holdings, Inc. in its acquisition by Expedia Group, Inc.
- Liberty Interactive Corporation in its acquisition and tax-free split-off of General Communication, Inc.
- BlackRock in its $12.5 billion acquisition of Global Infrastructure Partners
- Red Hat, Inc. in its $34 billion acquisition by International Business Machines Corporation
- Rockwell Collins Inc. in its $30 billion acquisition by United Technologies Corporation and its earlier $6.4 billion acquisition of B/E Aerospace Inc.
- Spotify Technology S.A. in its acquisitions of Chartable, Inc., Betty Labs Inc., In Defense of Growth Incorporated (doing business as Podsights), Podz Inc. and Findaway World, LLC
Cardella also is an adjunct professor at George Washington University Law School, where he teaches a class on corporate income tax.