About Blake W.
Blake W. Martell built a legal foundation that moves from history to complex tax law. He earned a B.A. in European History from the University of California, Davis in 1993. He then completed a J.D. at the University of San Francisco School of Law in 1997 and followed that with an LL.M. in Taxation from New York University School of Law in 1998. The progression of degrees traces a shift from broad liberal arts study into specialized legal work.
Martell's career centers on tax practice. He is a partner at Fenwick & West LLP, where he has taken on matters common to corporate tax practice and transactional work. His background in taxation informs how he approaches deal structuring, compliance issues, and dispute resolution. Colleagues describe him as methodical in parsing complex tax provisions and pragmatic when weighing risk and benefit in corporate transactions.
He maintains an active membership in the State Bar of California and is admitted to practice in California. That jurisdictional standing frames much of his clientele and the regulatory landscape he navigates. Over the years, Martell has handled state and federal tax questions that arise in mergers and acquisitions, equity compensation arrangements, and international planning. He tends to work on issues where tax rules intersect with corporate objectives and governance demands.
Martell combines technical tax training with practical transaction experience. His LL.M. from NYU provided advanced study of federal tax code and policy. The later work at Fenwick & West has been built around applying that knowledge to real-world business problems. He often takes cases that require translating dense statutory language into actionable advice for corporate officers, in-house counsel, and deal teams.
Outside of formal credentials, Martell's professional profile is shaped by the day-to-day demands of a partnership at a firm known for serving technology and life sciences businesses. He manages client relationships, guides negotiation over tax allocations, and resolves audit and controversy matters when they arise. He practices at Fenwick & West LLP, advising clients on federal and state tax issues, transactional tax planning, and tax controversy matters.