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Sumaya is an associate in the private client and tax team.
Her practice focuses on a broad range of complex and transactional tax matters, assisting with all stages of fund formation, bankruptcy, mergers, asset and stock purchases, and formation of "Friends Of" organizations. She has advised sovereign wealth funds, tax-exempt investors and entities, and corporate clients.
Sumaya earned her Juris Doctor in 2021 from Yale Law School, where she was an Editor-in-Chief of the Yale Journal of Law and Feminism. She graduated with honors from the University of Chicago, earning a BA in Economics. Sumaya has been published in the Yale Journal of Law and Feminism and the Chicago Journal of Sociology.
External Publications
- 'Overruling the Insular Cases – What About Federal Taxes?' N.Y.U J. of L. & Liberty – upcoming Spring 2026, co-authored
- 'What a Long, Strange Trip It’s Been: The Economic Substance Doctrine at 90,' TaxNotes - August 4, 2025, co-authored
Admissions
- New York, 2022
Education
- Yale Law School, JD
- University of Chicago, BA
Languages
- English
- Arabic
- Spanish
Withers History
- Joined 2026