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Christopher S. Manes

Christopher S. Manes

Palm Desert, California

Christopher S. Manes has an expertise in California residency tax issues and international estate and tax planning. His focus is on assisting individuals and businesses who are departing California and want to change their legal residency, nonresidents who want to own a vacation home or business here, and e-commmerce entrepreneurs who are part of the global economy and can work remotely from another state or country, without getting caught up in California's aggressive tax system. His clientele includes internet startups, retirees, professional athletes and entertainers, successful entrepreneurs who are selling their businesses or taking them public, and global citizens who can live and work anywhere. Related to this is his expertise in international estate and tax planning, probates and investments in the US, particularly real estate ownership, by foreign nationals. His practice focuses on citizens of Canada, Europe, India and South America, who are purchasing US real estate, particularly vacation homes, and want to minimize US estate taxes and other taxes. Most of his engagements are on a fixed-fee basis.

Mr. Manes graduated from Boalt Hall (UC Berkeley) law school in 1992.  He received his BA from UCLA, magna cum laude, 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 Los Angeles Magazine, 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 brief and entered into the Congressional Record during hearings on probate abuses

Areas of Practice

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

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

  • Enron versus Snow Creek Homeowners Association, January 1, 2002 - January 1, 2003


  • Phi Beta Kappa

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Office Location

Sanger & Manes, LLP
34100 Gateway Dr, #100

Palm Desert, CA 92211


(760) 422-5751


(760) 320-0351


[email protected]

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Martindale Hubbell|AV Preeminent|Peer Rated for Highest Level of Professional Excellence

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