Roger Cukras

Roger Cukras is a partner at Ingram Yuzek Gainen Carroll & Bertolotti, LLP. He focuses on tax matters, with work tied to state and local taxation, telecommunications taxation, and business issues. His background includes legal writing, public speaking, and leadership in tax programs for lawyers and other professionals statewide.

Roger earned an LLM Taxation from Temple University – James E. Beasley School of Law. This education supports his work with tax rules, legal analysis, and matters involving state and local tax systems for clients and courts.

Roger received the Phi Beta Kappa honor and served as Editor of the Rutgers University Law Review from 1966 to 1967. These roles show strong academic skills, legal writing ability, and early leadership. They also reflect a record of careful study and serious professional focus in law and service.

Roger has written and spoken on state and local taxation issues. He authored work on New York State and City sales tax and the telecommunications industry. He also addressed common questions about state taxation of telecommunications, including 800- and 900-number services, through legal education programs and publications for attorneys.

Roger has lectured for New York University programs on state and local taxation, sales taxation, computer programs, information services, and telecommunications tax. He also spoke at the International Franchise Association’s 22nd Annual Legal Symposium. His teaching work shows broad knowledge of complex tax subjects and legal updates and practicing professionals.

Roger Cukras has also served as a moderator, Co-Chairman, and prior member of New York University tax programs and advisory work. His professional record reflects careful legal analysis, strong tax knowledge, and steady involvement in state and local taxation matters affecting telecommunications, business, and related legal issues across many legal settings.

Law Office Affiliations

• Partner, Ingram Yuzek Gainen Carroll & Bertolotti, LLP
• Member, New York State Bar Association

Licensed State

• New York

Education

• Temple University – James E. Beasley School of Law
  LLM in Taxation

Awards & Badges