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    Isaac J. Wheeler

    Partner

    New York +1-212-558-4000
    wheeleri@sullcrom.com
    Isaac J. Wheeler Headshot Photo

    New York

    +1-212-558-4000

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    wheeleri@sullcrom.com

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    Isaac Wheeler is Co-Head of the Firm's Tax Group. He represents a wide range of clients, including financial institutions and other multinational corporations, asset managers, real estate developers, and private individuals. Mr. Wheeler works on M&A, real estate, joint venture, hedge fund, private equity, and partnership transactions. He also regularly works with S&C’s Estates and Personal Group in advising families and individuals in connection with their estate planning transactions and their worldwide investments, including potential redomiciliation and the attendant tax consequences.

    Spotlight

    Isaac Wheeler Named Law360 Tax MVP

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    S&C Advises Sempra on $10 Billion Sale of Sempra Infrastructure Partners to KKR Affiliate

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    S&C Advises Sempra Infrastructure on Joint Venture for Second Phase of $14 Billion Port Arthur LNG Project

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    AT&T to Acquire Spectrum Licenses from EchoStar for $23 Billion

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    Green Tax Changes & Global Impact Under The One Big Beautiful Bill Act (Part 2)

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    Experience

    • AT&T in:
      • its joint venture with WillJam Ventures establishing LevelBlue, and in LevelBlue’s acquisition of Cybereason
      • the purchase of certain wireless spectrum licenses from EchoStar for approximately $23 billion
      • its joint venture with TPG Capital establishing DirecTV
      • its sale of its business unit Vrio to Grupo Werthein
      • its spin-off of WarnerMedia into Discovery
      • its $1.43 billion sale of its minority stake in Hulu back to the streaming video joint venture
      • its $108.7 billion acquisition of Time Warner
    • Bank of America, Barclays, Citadel Securities, Citibank, Goldman Sachs, J.P. Morgan and Wells Fargo in their minority investment in Fenics Markets Xchange
    • Bausch Health Companies, Inc. in its acquisition of DURECT Corporation
    • Bellco Capital in its formation of Breakthrough Properties, a joint venture with Tishman Speyer, to acquire, develop and operate life science properties in leading technology centers, and Breakthrough in its acquisition of a property located in Boston’s Seaport District, with 250,000 square feet of development rights

    • Blackstone in connection with Precision Medicine Group’s major investment and recapitalization, led by funds managed by Blackstone
    • Blue Pool Capital, as a significant equity holder in Owl Rock Capital Group, in connection with Owl Rock Capital and Dyal Capital Partners’ formation of Blue Owl Capital
    • Boeing in its pending $8.3 billion acquisition of Spirit Aerosystems Holdings
    • Breakthrough Properties in its acquisition of a majority interest in Callan Ridge, a two-building Class A life science campus nearing completion in San Diego’s preeminent Torrey Pines cluster
    • Broad Street Principal Investments, an affiliate of Goldman Sachs, in its $710 million acquisition of a 27-building portfolio of repositioned historic and newly constructed office assets located in Seattle and Denver totaling 1.8 million square feet from Unico Investment Group
    • Brown Brothers Harriman in its strategic partnership with Affiliated Managers Group to form BBH Credit Partners
    • C&S Wholesale Grocers in its $2.9 billion pending acquisition of 413 stores, eight distribution centers and two offices that Kroger is proposing to divest in connection with Kroger and Albertsons Companies’ merger and acquisition of the wholesale distribution and supply business of Grocers Supply Company
    • California Resources Corporation in its:
      • pending $717 million all-stock combination with Berry Corporation
      • $2.1 billion all-stock combination with Aera Energy
    • Camden National Corporation in its acquisition of Northway Financial, the parent company of Northway Bank
    • Cedar Capital Partners, as a member of a joint venture with King Street Real Estate and Westdale Properties, in the $120 million acquisition of the Shelborne South Beach Hotel in Miami Beach, Florida
    • CIT Group in its pending merger with First Citizens
    • Citadel Securities in its minority investment in Ripple Labs
    • Colson Associates in the sale of its majority interest in the Colson Medical Companies to Marmon Holdings, a Berkshire Hathaway company
    • Contact Gaming in its acquisition of the Paris franchise of the newly created Call of Duty League
    • Credit Suisse in:
      • its $3.3 billion merger with UBS
      • the sale of its Securitized Products Group and other related financing businesses to Apollo
    • Crescent Capital in the $338 million sale of a 51% stake in Crescent to Sun Life Financial
    • DM Esports in its agreement to join The Overwatch League as the owner of an expansion franchise in Paris, France
    • DraftKings in its:
      • acquisition of Railbird
      • approximately $750 million acquisition of Jackpocket
    • Elon Musk, xAI and X on the $113 billion merger of xAI and X
    • FGS Global in the acquisition of a majority stake by KKR
    • First Bancorp of Durango in its acquisition by Triumph Bancorp
    • G-I Energy Investments LLC in connection with multiple investments in renewables projects
    • GAF in its €1 billion acquisition of Icopal
    • Giants Development Services, an affiliate of The San Francisco Giants, in its joint venture with Tishman Speyer to develop the waterfront Mission Rock mixed-use neighborhood near Oracle Park
    • Goldman Sachs in its:
      • €1.7 billion acquisition of NN Investment Partners
      • $2 billion acquisition of GreenSky
      • acquisition of Folio Financial
    • Groupe Charlois, through its subsidiary Oak Nation, in its acquisition of the outstanding equity of Graf Brothers Flooring LLC and its related real estate holding company, DGGG Realty Company, LLC
    • Guild Holdings Company in its pending sale to Bayview Asset Management
    • Intel Corporation in connection with Micron Technology’s acquisition of Intel’s interest in the parties’ joint venture, IM Flash Technologies
    • Joe Tsai in his acquisition of the:
      • Barclays Center and the Brooklyn Nets
      • WNBA team known as the New York Liberty
    • JPMorgan Chase in its acquisition of Aumni
    • KKR & Co. in its acquisition of two commercial office condominium units comprising the top 10 office floors, approximately 343,000 square feet, at 30 Hudson Yards
    • New York Community Bancorp in its $2.6 billion acquisition of Flagstar
    • Parquet Partners, an entity controlled by Glenn Hutchins, in the sale of all of Parquet’s interests in the Boston Celtics
    • Piper Jaffray in its $485 million acquisition of Sandler O’Neill
    • Piper Sandler in its:
      • pending acquisition of Aviditi Capital Advisors
      • acquisition of The Valence Group
    • Raymond James in its acquisition of a majority stake in GreensLedge Holdings
    • RedBird Capital Partners in connection with Skydance Investor Group’s investment of more than $8 billion as part of Skydance Media and Paramount Global’s agreement to form “New Paramount”
    • Rock Holdings Inc., the controlling shareholder of Rocket Mortgage and related companies, in connection with a corporate restructuring.
    • Sempra Infrastructure Partners in the $6.8 billion project financing of the Port Arthur LNG Phase 1 Project in Jefferson County, Texas
    • Special Committee of the Board of Directors of CIM Real Estate Finance Trust in its acquisitions of Cole Office & Industrial REIT and Cole Credit Property Trust V and proposed acquisition of Cole Office & Industrial REIT
    • Standard Industries in its:
      • $7 billion acquisition of W. R. Grace
      • $2.1 billion acquisition of Braas Monier Building Group
    • SVB Financial Group (in bankruptcy) in respect of its tax equity investments
    • Symbotic in its:
      • acquisition of the Advanced Systems and Robotics business from Walmart (2025)
      • and SoftBank’s establishment of GreenBox Systems and its approximately $7.5 billion new customer contract with GreenBox (2023)
    • Tesla in compensation-related proposals in connection with its annual meeting of shareholders
    • The US Department of Energy on closing an $861.3 million loan guarantee to finance a battery storage project in Puerto Rico
    • Tishman Speyer on its $3.5 billion refinancing of Rockefeller Center
    • TS Innovations Acquisition Corp., a SPAC, in its $1.56 billion merger with Latch
    • Verily, an Alphabet company, in its joint venture with Santen Pharmaceutical

    Rankings and Recognitions

    • Law360, 2025, 2022 MVP in Tax
    • The American Lawyer, “Dealmaker of the Year” in 2022
    • Chambers USA, recognized for Tax – New York (Band 3)

    News

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    Publications, Videos and Podcasts

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    Credentials

    Education

    • New York University School of Law, J.D., 2009
    • University of Michigan, B.A., 2003

    Bar Admissions

    • New York

    Related Practices