Atty. Nelson A. Toner

Atty. Nelson A. Toner

Whether it’s international, federal, or state tax planning, business succession planning, or estate planning, Nelson is ready with thoughtful, practical, and effective guidance. He is eager to provide clear explanations of tax policies and help his clients swiftly and confidently navigate the tax consequences of even the most complex transactions, including mergers and acquisitions, tax-free exchanges, reorganizations, and municipal and private activity bond financing.

Call (207) 774-1200 Book Appointment

Profile Summary

About Nelson A. Toner at a glance

Nelson A. Toner is a tax attorney based in Portland, Maine, practicing at Bernstein, Shur, Sawyer & Nelson PA. Admitted to practice in Maine, Maine State Bar Association and Massachusetts, Massachusetts Bar Association. Educated at Case Western Reserve University (JD, 1984) and Trinity College (BS). Recognitions include Best Lawyers in America — Tax Law (2026), Best Lawyers in America — Special Focus: (2026), and Best Lawyers in America — Bankruptcy (2026). Serands clients in Portland, ME and the surrounding metropolitan area.

Verified attorney profile · Updated June 2026

About

Whether it’s international, federal, or state tax planning, business succession planning, or estate planning, Nelson is ready with thoughtful, practical, and effective guidance. He is eager to provide clear explanations of tax policies and help his clients swiftly and confidently navigate the tax consequences of even the most complex transactions, including mergers and acquisitions, tax-free exchanges, reorganizations, and municipal and private activity bond financing.

Nelson advises educational organizations, health care agencies, hospitals, and nonprofits on a range of tax matters, including Maine sales and use tax issues, real property tax, and public charity and private foundation status. He frequently shares his expertise at seminars for the Maine Bar Association and with law students at the University of Maine Law School as adjunct professor of estate and gift tax. In 2007, Nelson received the firm’s Barnett I. Shur Civic Award in recognition of his steadfast service to the community.

Nelson is also very experienced in:
  • Advising charitable organizations on private inurement and private benefit matters
  • Counseling individuals on their various estate planning options, like revocable and irrevocable trusts, gift planning, family limited partnerships, and limited liability companies

Practice Areas Explained

Nelson A. Toner's Areas of Practice

Each practice area below reflects the types of cases Nelson A. Toner handles, with a brief overview of what that area of law covers.

Tax Law

Tax attorneys handle IRS audits, tax debt, international tax, estate planning, and tax court litigation.

Nelson A. Toner is one of 85,302 tax attorneys indexed nationally. Browse tax attorneys in Maine →

Jurisdictional Context

Why local counsel matters in Maine

Practicing law in Maine. Legal matters in Maine are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantive law. Cases originating in Portland are typically filed in the local municipal court or the appropriate Maine state district court, depending on subject matter and amount in controversy. An attorney licensed in Maine brings working knowledge of local procedural deadlines, judicial practices in this andnue, and the substantive law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in Maine courts without local counsel or pro hac vice admission.

Looking for additional Maine attorneys? Browse all attorneys in Portland or all attorneys in Maine.

Frequently Asked

Common questions about Nelson A. Toner

Where is Nelson A. Toner's law office located?
Nelson A. Toner's law practice is located in Portland, Maine. The firm is Bernstein, Shur, Sawyer & Nelson PA. You can contact the office directly through this profile page.
What practice areas does Nelson A. Toner handle?
Nelson A. Toner focuses on tax. Each practice area listed reflects experience handling cases of that type in Maine.
Where did Nelson A. Toner go to law school?
Nelson A. Toner earned their education at (JD, 1984); (BS); (LLM).
How can I contact Nelson A. Toner for a consultation?
You can contact Nelson A. Toner directly through this profile page. Click "Ask the Attorney" to submit a question, or "Schedule a Consultation" to book a meeting. Most claimed-profile attorneys respond within one business day.
What awards or recognition has Nelson A. Toner received?
Nelson A. Toner's notable recognition includes: Best Lawyers in America — Tax Law; Best Lawyers in America — Special Focus:; Best Lawyers in America — Bankruptcy; Best Lawyers in America — Business and Succession Planning; Best Lawyers in America — Corporate.

Practice Areas

Education

JD
Case Western Reserve University
- 1984
BS
Trinity College
- In Progress
LLM
Boston University
- In Progress

Awards

Best Lawyers in America — Tax Law
- 2026
Best Lawyers in America — Special Focus:
- 2026
Best Lawyers in America — Bankruptcy
- 2026
Best Lawyers in America — Business and Succession Planning
- 2026
Best Lawyers in America — Corporate
- 2026
Best Lawyers in America — Fiduciary Tax
- 2026
Best Lawyers in America — Limited Liability Companies
- 2026
Best Lawyers in America — Mergers & Acquisitions
- 2026
Best Lawyers in America — Partnership
- 2026
Best Lawyers in America — State and Local Tax
- 2026
Best Lawyers in America — Tax Planning
- 2026
Best Lawyers in America — Trusts and Estates
- 2026
Lawyer of the Year — Tax Law, Portland (ME)
- 2024
Lawyer of the Year — Tax Law, Portland (ME)
- 2021
Lawyer of the Year — Tax Law, Portland (ME)
- 2018
Lawyer of the Year — Tax Law, Portland (ME)
- 2013

Bar Admissions

Maine, Maine State Bar Association
Massachusetts, Massachusetts Bar Association

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