44 Wall Street
New York, NY 10005-2407
ph: 212.510.2273
fx: 212.742.1219
Photo of Peter M. Metzger

Areas of Practice



J.D., Boston College School of Law cum laude
B.L., Université de Montréal
B.A., McGill University Honors

Peter M. Metzger


Peter Metzger is a partner in Cullen and Dykman’s Corporate/Energy Department. He focuses his practice primarily on state and local tax matters and general corporate and energy regulatory work for gas and electric energy clients.

In the state and local tax area, Peter provides advice on a wide range of tax matters, including gross receipts taxes, state and local sales and use taxes, corporate income taxes, multi-state corporate taxation, and related tax matters. His practice covers a full array of state and local tax assistance and advocacy, including tax planning, securing advisory opinions, representation during state and local tax audits, negotiation with state and local tax authorities, advice concerning tax policy and legislation, and general state and local tax advice.

Peter’s work in the state energy regulatory area includes the representation of gas and electric ESCOs in all types of corporate and regulatory issues.

Areas of Concentration

  • State and local taxes
  • ESCO regulatory matters
  • General corporate work

Representative Experience

  • Obtained a favorable determination before The New York City Tax Appeals Tribunal in a case involving an audit by the Department of Finance of the City of New York claiming that retail natural gas marketers owed New York City utility/gross receipts taxes on retail sales of natural gas to customers located in New York City. The Tax Appeals Tribunal determined that the sales took place outside of New York and that the taxpayer owed no tax, saving clients more than $50 million.
  • Negotiated $20 million audit settlement for 15% of principal and interest owing and no penalty imposition
  • Lead attorney representing client in multi-million dollar acquisition of 12 energy-related companies

Professional & Community Activities

  • American Bar Association
  • New York State Bar Association, Tax, Business and Public Utility Law Committees