Investment Funds and Real Estate Tax Partner James Manzione Rejoins Gibson Dunn
Firm News | July 20, 2026
Gibson Dunn announced today that James Manzione has rejoined the firm’s New York office as a partner in its market-leading Tax Practice Group. He focuses his practice on tax matters involving investment funds and real estate, including related financing and mergers and acquisitions. Earlier in his career, James was an associate in the firm’s New York office.
“James is an exceptional tax lawyer with deep experience across funds, real estate, and REITs, and we are thrilled to welcome him back,” said Eric B. Sloan, Co-Chair of Gibson Dunn’s Tax Practice Group. “He pairs outstanding technical judgment with a pragmatic, business-oriented approach that clients need when navigating complex fund structures, continuation vehicles and other liquidity solutions, and real estate transactions. We have been hoping to bring him back for some time, and his return enhances our ability to advise clients on their most sophisticated fund- and real estate-related tax issues and transactions.”
“I am excited to return home to Gibson Dunn’s tax team,” said James. “The firm has built a dynamic global platform across tax, investment funds, real estate, and transactional matters, with an unmatched collaborative culture and deep commitment to client service. I look forward to reconnecting with colleagues and helping clients navigate the increasingly complex tax and structuring issues that arise in connection with investment funds and real estate.”
Gibson Dunn’s Tax Practice Group is recognized as one of the premier tax practices globally, advising clients on a broad range of domestic and cross-border tax issues and transactions. The team provides sophisticated tax advice on many of the largest and most complex deals in the market. The practice continues to grow, recently adding Rachel Kleinberg in Palo Alto.
About James Manzione
James has extensive experience advising funds (including funds of funds), real estate developers, public and private real estate investment trusts (REITs), sponsors, managers, general partners (GPs), limited partners, secondary market participants, family offices, portfolio companies, international investors (including sovereign wealth funds), and tax-exempt investors in connection with the tax aspects of a full range of transactions and planning opportunities. He has particular depth in fund formation, GP stakes deals, and continuation funds and other secondary transactions, as well as in advising umbrella partnership real estate investment trusts (UPREITs) and their investors (including in connection with Delaware Statutory Trust Syndicated 1031 exchanges).
Before rejoining Gibson Dunn, James was a partner at another international law firm.