44 Wall Street
New York, NY 10005-2407
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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


Mr. Metzger is a partner in Cullen and Dykman’s Corporate/Energy department and chair of the firm's state and local tax practice. He works in three primary areas -- state and local tax matters, state energy regulatory matters for utility companies and energy service companies, and corporate transactional work for all types of business entities.  The three areas often overlap. 

In the state and local tax area, Mr. Metzger provides advice on a wide range of tax matters, including corporate income taxes, multi-state corporate taxation, gross receipts taxes, state and local sales and use taxes, and related tax matters. His practice covers a full array of state and local tax assistance and advocacy, including tax planning, proposed transaction evaluation, 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.

Mr. Metzger’s work in the state energy regulatory area includes the representation of local distribution companies, energy service companies and large end-use customers affected by energy-related issues in matters before the New York Public Service Commission, including all types of regulatory issues, gas and electric industry restructuring and competition issues, Article VII proceedings, utility diversification, gas transportation issues, rulemakings, tariff developments and modifications, general marketing matters, and unfair trade practice issues.

Mr. Metzger’s corporate practice includes mergers and acquisitions; matters pertaining to corporate structure, organization and reorganization; and general contracting work affecting businesses generally.

Mr. Metzger grew up in Northern New Jersey and Montreal, Quebec.

Professional & Community Activities

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