top of page


Founder and Senior Fellow


Curriculum Vitae

(As of June 1, 2018)



            Michael E. Caryl was born on September 26, 1946, in Winchester, Virginia, to Norris R. “Lefty” Caryl and Madelon H. Caryl.  He attended public schools in Romney, West Virginia, graduating from Romney High School in May, 1964.   He then enrolled in West Virginia University, where, in 1968, he was awarded a Bachelor of Science Degree in Business Administration (Magna Cum Laude) at West Virginia University, where he was also a member of Beta Gamma Sigma Business School Honorary.

            Mr. Caryl then enlisted in the United States Army, where, with a Top Secret-Crypto Security Clearance, he served over two years in the Audio-Visual Branch of the White House Communications Agency, in Washington, DC.  Upon his Honorable Discharge in 1971, at the rank of Specialist Five, he enrolled in the Yale Law School, where, in 1974, he graduated with a Juris Doctor Degree.   

            In the summer of 1974, Mr. Caryl was admitted to the West Virginia State Bar, and on January 1, 1975, he began full-time practice as a partner with the firm of Loy, Shingleton & Caryl, which had offices in Martinsburg and Berkeley Springs, West Virginia.   Ten years later, in 1985, he was appointed West Virginia’s 26th State Tax Commissioner by Governor Arch A. Moore, Jr.  In the late fall of 1988, he returned to his former law firm, which, by then, due to the premature death of its senior partner, William H. Loy, Jr. had merged with another Martinsburg law firm to form Rice, Douglas & Shingleton.  Then, as of January 1, 1989, the firm merged with a Charleston-based firm to become Bowles, Rice, McDavid, Graff & Love.  Today, the firm, with which Mr. Caryl remains affiliated as Of Counsel, and which has offices in West Virginia, Pennsylvania and Virginia, is known as Bowles Rice LLP.

            Mr. Caryl’s professional career includes the following other licensures, recognitions, awards and highlights:

Other Bar Admissions

  • District of Columbia Bar (1977-2017)

  • United States Tax Court (1978-Present)

  • Supreme Court of the United States of America (1994-Present)


Professional Highlights

  • Named to The Best Lawyers in America (2007 - Present)

  • AV Peer Review Rated LexisNexis/Martindale-Hubbell (2004 - Present)

  • Chambers USA, America’s Leading Lawyers for Business (2004 – Present)

  • President, Southeastern Association of Tax Administrators (1987 - 1988)

  • Fellow, American College of Tax Counsel (1995-Present)

  • President, West Virginia Tax Institute (1993)

  • Chairman, State Bar Committee on State and Federal Taxation (1984)

  • Chairman, West Virginia Chamber of Commerce Taxation of Business Committee (1994 - 2002)

  • Vice-Chair, Governor’s Commission on Fair Taxation (1997 - 1999)

  • Tri-State Estate Planning Council (President, 2007-2008)

  • Fellow, West Virginia Bar Foundation (2009 to present)

  • Affiliate Income Tax Member, Institute for Professionals in Taxation (2010 to 2016)


Professional Publications

  • “Special Tax Treatment of the Coal Industry” (11 Eastern Mineral L. Inst. P. 6-1, Matthew Bender & Co., Inc., 1990);

  • “The Illusion of Due Process in West Virginia’s Property Tax Appeals System: Making the Constitution’s Promise a Reality” (98 W. Va. Law Review, 1996);

  •  “No Customers? No Nexus? No Problem?” (Tax Report, Institute for Professionals in Taxation, August, 2011, p. 18);

  • “Griffith v. ConAgra Brands: Due Process Line Found in Shifting Sands of Economic Nexus.” (Income Tax Article of the Year: Tax Report, Institute for Professionals in Taxation, July, 2012, p. 3, w/Floyd M. “Kin” Sayre);

  •  “Combined Reporting in West Virginia: Unanswered Questions and Unfinished Business” (Southeastern Association of Tax Administrators, 62nd Annual Meeting, July 24, 2012);

  • "West Virginia’s Statutory Nexus Presumption: A Safe Harbor for Financial Service Providers Despite MBNA or Even Physical Presence?” (Tax Report, Institute for Professionals in Taxation, March 2014, p. 4, w/Catie Wilkes Delligatti);

  • " Fair 55 Tax Reform Plan for West Virginia" (Public Policy Institute of West Virginia, 2016);

  •  “Piercing Three State Tax Policy Myths Enshrouding Public Finance Reality” (Public Policy Institute of West Virginia, May 3, 2017);

  •  “More Myths, Misinformation About W.Va. Tax Reform” (The State Journal, June 19, 2017. p. 27);

  • “How Smart Tax Reform Can Succeed”  (The State Journal, August 28, 2017. p. 28) and

  • "INSIDE WEST VIRGINIA TAXES - Recent Experiences and Prospects for Major Tax Reform." (State Tax Notes, July 23, 2018. p. 349)  


  • Other Policy Commentary Experiences:

  • Author of "Another View," a regular policy opinion column in the Martinsburg (WV) Journal (1998-1999) and

  • Weekly Appearances as Guest Co-Host on  Talk Radio WRNR's "Eastern Panhandle Talk" Show (2003-Present) - (Recipient of Excellence in Political Commentary Award in 2004).

bottom of page