About Our Firm

  • A smaller law firm.
  • Integrated services.
  • You have our undivided attention.

Our History

Building on expertise.
An integrated approach.
Solutions for you, your family, and your business.

Lourie & Cutler was founded in 1947 by Boston lawyers George Lourie and Arnold Cutler.

Arnold Cutler had worked for the Internal Revenue Service both before and after World War II, and well understood the fast-changing world of taxation at the federal level. He met and married George Lourie's sister, and the brothers-in-law decided to open a law practice with a focus on IRS tax controversy cases.

Gradually, their clients called upon them to help them with tax planning — and thereby avoid tax-related litigation. The firm still retained its tax controversy focus, but also developed an expertise in tax strategy.

In the late 1950s and early 1960s, a large number of privately held businesses founded after World War II began moving from one generation to the next. This prompted an increased focus on estate taxes, and a growing interest in using trusts for estate planning. Again, Lourie & Cutler responded to larger-world trends by becoming expert in a fast-moving field: crafting estate plans. The firm became highly skilled at working at the intersection of individual, family, and corporate planning.

An important part of estate planning and administration is implementing the terms of the trust. Increasingly, Lourie & Cutler was called upon to help families achieve a smooth intergenerational transition. In the process, the firm established itself as a trusted advisor across several generations of its client families — a pattern that has continued up to the present. The fact that Lourie & Cutler decided to remain a relatively small firm reinforced this relationship of trust: our clients knew that there was an individual at the firm who understood their "big picture," and could address their individual, family, and business tax strategies in a comprehensive way.

Changing tax laws have created new opportunities and challenges for our clients. Lourie & Cutler has addressed the passage of the Employee Retirement Security Act (ERISA) in 1974, the implementation of Section 409A regulations in 2008, and the numerous changes in the estate tax laws in between, with a holistic approach to tax planning, bringing together individual, family, and business concerns into a single overall strategy. And again, our intimate scale, our single geographic location, and our collegial way of practicing law combine to serve our clients' best interests.

We have come a long way since 1947. But even after more than six decades of evolution, the foundations laid by George Lourie and Arnold Cutler — two family members in business together — are still visible and strong.

  • Lourie & Cutler, P.C.
  • 60 State Street, Boston, MA 02109
  • 617-742-6720