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Christopher S. Manes

Christopher S. Manes

Palm Desert, California

Christopher S. Manes graduated from Boalt Hall (UC Berkeley) law school in 1992.  He received his BA from UCLA, and a Master’s Degree from the University of Wisconsin, Madison.  He also studied at the University of Iceland as a Fulbright Scholar while pursuing his Ph.D with the University of Oregon. 

Mr. Manes is the author of numerous articles on legal matters, which have appeared in such publications as California Lawyer Magazine and Palm Springs Life.  His cover story in the January 2000 issue of California Lawyer on conservatorship abuses in Riverside County ("Guardian Angels") contributed to the passage of stricter conservatorship laws, and his comments on the proposed law were solicited by the California Assembly.  The article was cited in a California Supreme Court case briefHe is frequently invited to speak on residency tax issues.  

He has successfully litigated numerous trust, probate, and conservatorship cases, as well as tax disputes with the IRS and California's taxing authorities.  He has handled numerous residency audits and appeals involving California’s Franchise Tax Board.  He has an expertise in international and cross-border estate planning and probates, with a large Canadian and European clientele. Mr. Manes is admitted to practice before the US Tax Court.

Areas of Practice

  • California Residency Taxation
  • 40% California Residency Tax
  • 10% Tax audits and appeals
  • 20% Cross-border and international estate planning/trusts
  • 20% Trust/probate administration and disputes
  • 10% Business contracts

Litigation Percentage

  • 10% of Practice Devoted to Litigation

Bar Admissions

  • California, 1993
  • U.S. Tax Court


  • University of California at Berkeley, Boalt Hall School of Law, Berkeley, California - 1992
  • University of Wisconsin, Madison, WI
    • Master's Degree
  • University of California, Los Angeles
    • B.A. summa cum laude
    • Honors: Phi Beta Kappa
  • University of Iceland, Fulbright Scholar, Iceland
  • University of Oregon, Eugene
    • Ph.D. Candidate

Published Works


  • How to Title US Real Estate For Canadians

Pro Bono Activities

  • Exxon versus Snow Creek Homeowners Association


  • Phi Beta Kappa

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Contact Information

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Office Location

Sanger & Manes, LLP
34100 Gateway Dr, #100

Palm Desert, CA 92211


(760) 422-5751


(760) 320-0351



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