James Leigh Griffith

Leigh Griffith, “The Passthrough Partner,” hangs up his hat; dies at 72.

James Leigh Griffith passed away on October 29, 2023, following an illness of recent months. The law was Leigh’s passion. He helped clients grow their businesses from the start-up stage to billion-dollar corporations. Transaction-oriented businesses, healthcare companies, private equity firms, Limited Liability Companies (LLCs), and partnerships relied on his counsel to structure their tax matters, which ranged from a few million dollars to over a billion. Colleagues and clients regularly turned to him for his deep knowledge of tax at the state and national levels as
well as the intersection of nonprofit tax law, for-profit tax law, and healthcare regulatory law.

His background as a CPA contributed to groundbreaking legal work, including: creation of the first LLC in Tennessee; being named principal draftsman of the Tennessee LLC Act; development of the Double Holdco LLC structure for the home healthcare industry; and participating in the first life insurance/annuity combination securitization, recognized by the rating agencies as a new security and a new asset class.

One of approximately 675 Fellows of the American College of Tax Counsel and a Founding Member of the American College of LLC and Partnership Attorneys, Leigh was a sought-after seminar leader. Leigh contributed a bimonthly column, "The Passthrough Partner," in Taxes Magazine, published by CCH Tax and Accounting. Leigh has been recognized for his vast tax law experience in The Best Lawyers in America since 1995.

Waller’s managing partner over the last several years noted that Leigh “was the essence of our tax practice for more than four decades. I always enjoyed hearing Leigh move comfortably – in the same sentence- between some intricately complex tax-speak and a blunt colloquialism or two. He was charming in that way. One always had to admire his intellect, but his kindness and gentleness is what I’ll remember most. And of course, his hats.”

He earned a B.A., magna cum laude, from The University of Virginia. He received his J.D. from Vanderbilt University Law School, and an LL.M. from New York University. Leigh joined Ernst & Young in 1977 and joined Waller Lansden, now known as Holland & Knight, in 1981. Leigh was licensed to practice law in three boroughs of New York, Washington D.C., and Tennessee. Leigh was a licensed CPA in Tennessee and Mississippi.

Leigh was dedicated to and deeply loved by his family. He is survived by his wife Catherine, his mother Marguerite, his children Calle and Jim, daughter-in-law Anh, and two grandchildren Tyler and Leo Griffith as well as his brother-in-law Stewart West and nephews Jackson and Sean
West.

A private family funeral is planned. In lieu of flowers, please consider donating to a charity dear to your heart.