J. Abraham Gutting Partner

J. Abraham Gutting is a partner in Buist Byars & Taylor’s Tax, Estate Planning and Probate department.

Abe has built his practice by advising clients on tax and legal issues regarding both simple and comprehensive estate plans. He routinely represents clients in various trust and estate matters as well as in audits and/or appeals with federal, state and local taxing authorities.

Furthermore, he has extensive experience working with clients on general commercial and business transactions, including acquisitions and dispositions, shareholder buy-out, and other business succession issues. Over the years, Abe has advised and represented numerous clients on alcohol beverage licensing matters.

Abe earned his L.L.M. Taxation degree at University of Florida – Fredric G. Levin College of Law, after earning his J.D. from Charleston School of Law.  He earned his B.A. in Business Administration at the University of Florida.

He is based in the firm’s Mt. Pleasant office at 652 Coleman Boulevard, though he can do many aspects of his work with clients at our Kiawah/Seabrook office or by phone, email or video conference.

Prior to being in private practice, Abe worked in the Office of General Counsel for Litigation at the South Carolina Department of Revenue.

He is co-author of BNA Tax Management Portfolio 501-5th “Gross Income: Overview and Conceptual Aspects.”  This portfolio provides a framework for handling issues relating to the concept of gross income and explores the nature, scope, significance, definition, and fundamental concepts of gross income for federal income tax purposes.  Further, it explains the basic rules of specific federal tax code sections subsumed in the numerous broad categories of federal income taxation.  Practitioners often use this portfolio as a tool for identifying other tax management portfolios that provide in-depth treatment of specific topics discussed therein.

Abe resides in Mt. Pleasant with his wife, Kristin, and they stay active with their three sons.  He enjoys spending time with family and friends, and supporting his beloved Florida Gators.

Admitted to Practice

South Carolina Supreme Court
United States District Court for District of South Carolina
United States Court of Appeals for Fourth Circuit
United States Tax Court
Internal Revenue Service
South Carolina Department of Revenue

Professional Memberships

Leadership Charleston, Class of 2016
Charleston Tax Council (President 2013-2014)
Charleston Tax Roundtable
Estate Planning Council of Charleston
Rotary Club of Charleston (2015-2016 Education Committee and RCCF Grant Advisory Committee)
South Carolina Bar Association, Tax Law Section (Council Member 2015-2018)
South Carolina Bar Association, Probate, Estate Planning and Trust Section
Charleston County Bar Association