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Mary Wu Tullis

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Mary Wu Tullis is a nationally recognized commercial litigator and strategic counselor who represents businesses and organizations in complex litigation, class actions, appellate proceedings, and state and local tax controversies nationwide.

Overview


  • University of Alabama School of Law, J.D., 2012, magna cum laude
    • Order of the Coif
    • Notes Editor and Managing Board Member, Alabama Law Review
  • Vanderbilt University, B.A. Public Policy and Psychology, 2009, cum laude
  • Tennessee, 2012
  • U.S. District Court for the Western District of Tennessee, 2013
  • U.S. District Court for the Middle District of Tennessee, 2014
  • U.S. District Court for the Eastern District of Tennessee, 2019
  • U.S. District Court for the Eastern and Western Districts of Arkansas, 2013
  • U.S. District Court for the Southern District of Illinois, 2021
  • U.S. District Court for the District of Maryland, 2022
  • U.S. District Court for the Eastern District of Wisconsin, 2025
  • U.S. Court of Appeals, Sixth Circuit, 2014
  • U.S. Court of Appeals, Seventh Circuit, 2019
  • U.S. Court of Appeals, Eighth Circuit, 2015
  • U.S. Court of Appeals, Eleventh Circuit, 2018
  • Supreme Court of the United States, 2017
  • Cantonese Chinese

Known for her pragmatism and attention to detail, Mary partners closely with clients to understand their objectives and navigate disputes at every stage, from pre-suit investigation and risk assessment through discovery, dispositive motions, trial or arbitration, appeal, and settlement. In addition to litigation, she advises clients on contractual, operational, regulatory, and reputational risks, often helping them avoid or mitigate disputes before they arise.

Specifically, Mary has advised clients through a variety of high-stakes disputes involving contractual, consumer protection, fiduciary duty, tax, data privacy, product liability, premises liability, employment, and regulatory issues, helping them develop effective litigation strategies and achieve practical business-focused resolutions.

Mary has substantial experience defending businesses in class actions and other complex proceedings involving claims arising under federal statutes, including the Fair Credit Reporting Act (FCRA), the Fair and Accurate Credit Transactions Act (FACTA), and the Securities Exchange Act, as well as state-law claims involving breach of contract, breach of fiduciary duty, conversion, price discrimination, fraud, misrepresentation, and unfair or deceptive trade practices. She also has significant experience managing multidistrict litigation (MDL) and other large-scale matters involving extensive discovery, coordinated proceedings, and complex legal issues spanning multiple jurisdictions.

Her practice includes trial, appellate, and administrative advocacy. Mary has represented clients in state and federal courts across the country, before administrative tribunals, and in arbitration proceedings. She has experience handling matters before multiple federal circuit courts and in proceedings that have reached the Supreme Court of the United States.

As a member of the Firm's State and Local Tax Team, Mary advises clients on tax controversies, constitutional tax challenges, and economic development matters. Her experience includes challenging state and local tax assessments, pursuing refund claims, litigating constitutional tax issues in administrative proceedings and state and federal courts, and advising businesses regarding payment-in-lieu-of-tax (PILOT) arrangements, PILOT compliance, and other economic development incentives.

Mary represents publicly traded companies, privately held businesses, governmental entities, non-profit organizations, religious institutions, and other clients across a broad range of industries, including retail, hospitality, health care, insurance, transportation, technology, manufacturing, and energy. She also conducts internal investigations, responds to regulatory inquiries and subpoenas, and counsels clients on risk-management strategies designed to protect business operations and position them for long-term success.

As the daughter of Chinese immigrants, Mary is fluent in Cantonese.

  • Representing a global religious denomination in complex, high-exposure litigation, including defending against multidistrict class actions and a negotiating favorable, court-approved class-wide settlement, simultaneously pursuing strategic cross-claims against co-defendants and prevailing in arbitration proceedings and summary judgment practice arising out of alleged fraud and embezzlement related to a church-sponsored retirement plan.

  • Representing a behavioral health care provider in a putative class action arising from an alleged data breach, defending claims for negligence, breach of contract, and invasion of privacy.

  • Representing a national grocery retailer in a putative class action arising from alleged misrepresentations on manufactured products.

  • Won dismissals of putative class actions against a national restaurant brand; hotel operator; national retailer; and municipal public utility company alleging violations of the Fair and Accurate Credit Transactions Act (FACTA) after successfully disputing standing under Article III of the U.S. Constitution.

  • Won dismissal of a putative class action on behalf of a national grocery retailer alleging deceptive practices arising from purported weights and measures discrepancies.

  • Won dismissal of a putative class action on behalf of a national grocery retailer alleging violation of Arkansas price discrimination statute.

  • Successfully challenged the State of Wisconsin's assessment of discriminatory property taxes on intangible personal property belonging to a rail carrier client as a violation of Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (otherwise known as the 4R Act).

  • Successfully challenged State of West Virginia's assessment and refund denial of state use taxes paid by an interstate rail carrier client as a violation of the dormant Commerce Clause of the U.S. Constitution in multiple administrative and court proceedings, including successful opposition of the state's Petition for Certiorari to the Supreme Court of the United States.

  • Listed in The Best Lawyers in America® for Commercial Litigation (2025 – 2027); Banking and Finance Litigation (2025 – 2027); Litigation and Controversy - Tax (2026 – 2027)
  • Listed in Best Lawyers: Ones to Watch® in America for Commercial Litigation; Banking and Finance Litigation; Litigation and Controversy - Tax (2021 – 2024)
  • Selected to Mid-South Rising Stars by Mid-South Super Lawyers (2016 – 2025)
  • Named to Lawyers of Color's Hot List (2023)
  • Finalist – Memphis Business Journal's "Best of the Bar" (2020)
  • Named as one of the "Top 40 Under 40" by the Memphis Business Journal (2021)
  • Member – Leadership Memphis 2022 Executive Program Class
  • Member – City of Memphis Minority Business Development Oversight Commission (2016 – 2018)
  • Barrister Member − Leo Bearman, Sr. American Inn of Court (2015 − present)
    • Membership Chair − Executive Committee (2020 − present)
    • Mentoring Program Chair − Executive Committee (2018 − 2020)
  • Leadership Council on Legal Diversity − 2018 Pathfinders Program participant
  • Member − National Asian Pacific American Bar Association (NAPABA)
    • Co-chair − Young Lawyer's Network (2018 − 2024)
    • Co-chair − Social and Networking Subcommittee of the Young Lawyers Network (2016 – 2018)
  • Member − Tennessee Asian Pacific American Bar Association (TAPABA)
    • Secretary (2020 − present)
  • Member − Tennessee Bar Association
  • Member − Memphis Bar Association
  • Fellow – Memphis Bar Foundation
  • Board Member − Young Lawyers Division of the Memphis Bar Association (2013 − 2019) 
    • President (2017 − 2018)
    • Vice President/President-Elect (2016 − 2017)
    • Co-chair − Public Service Committee (2013 − 2016)
  • Co-speaker – "Would You Be My Friend? Ethically Harnessing Social Media for Jury Selection," TBA Litigation Law Ethics Forum 2021 (March 2021)
  • Co-speaker – "Diversity and Inclusion of Asian American Professionals in the Legal Community," AUSA office, Memphis, Tennessee (May 2019)
  • Co-speaker – "Medical Malpractice Update," MBA Bench Bar Conference (May 2015)
  • Co-author – "Impact of Social Media on Damages in Employment Litigation," ABA EEO National Conference (April 2013)

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