A long, vaulted library reading room with carved wood ceilings, brass chandeliers and rows of reading tables leading to a tall leaded window.

Ninety-five years of getting our clients exactly what they deserve.1

A full-service law firm advising corporations, families and the occasional head of state since 1931. We take on the difficult matters, the complicated ones and, wherever possible, the billable ones.

  1. As determined by the firm, at its sole discretion, and billed at partner rates. ↩︎

The firm library. Visits are welcome and billed at the standard hourly rate.

Caveat cliens. Let the client beware. The firm motto since 1931.

Built on trust. Specifically, yours.

For nearly a century, Dewey, Cheatem & Howe has stood beside its clients through mergers, disputes, inheritances and investigations. We have argued before every federal circuit, most state supreme courts, and one parole board rather more often than we would like.

Today the firm has 412 lawyers2 in four offices, organized around a single conviction: every client deserves to be heard, and every hour deserves to be billed.

We don’t promise outcomes. We promise attention: to your matter, to your documents, and to the precise moment you stop reading them.

Founded
1931, New York
Attorneys
412
Offices
4, one of them a mailbox
Billing committee
1 member
  1. Includes summer associates, two retired partners who still come in for lunch, and Mr. Dewey’s nephew. ↩︎

Practice areas

Eight practices. One invoice.

  • Corporate and M&A

    We structure mergers, acquisitions and joint ventures so that everyone at the table walks away with something. Usually it’s us.

  • Litigation and trial

    Seasoned trial lawyers who know that every case can be won, settled, or billed in perpetuity.

  • White-collar defense

    Our partners bring unmatched personal experience to every investigation.

  • Estates and trusts

    We make sure your wishes are honored and your estate reaches its rightful heirs. Eventually.

  • Tax controversy

    Disputes with revenue authorities, handled from offices conveniently located in the Cayman Islands.

  • Real estate

    Closings, leases and title disputes. We have read every word of your lease, and added several.

  • Appellate

    If at first you don’t succeed, we’ll bill, bill again.

  • Personal injury

    If you’ve been hurt, we’ll make sure someone pays. Ideally someone other than you.

The name partners

Three founding families, one shared philosophy, and a partnership agreement no court has yet managed to interpret.

Franklin T. Dewey III

Senior Partner, Litigation

Mr. Dewey has not lost a case since 1987, the year he stopped taking them to trial. He is admitted to practice in New York, Connecticut and, briefly, Nevada.

J.D., Yale Law School (attended)

Margaret Cheatem

Managing Partner, Chair of the Billing Committee

Ms. Cheatem introduced the six-minute billing increment, the four-minute phone call, and the invoice for reading the invoice. She is the committee’s only member.

J.D., Harvard Law School. M.B.A., also Harvard, she insists.

Howard Howe

Partner, Client Relations

Mr. Howe answers the questions clients ask after receiving their first invoice, most of which begin with his name.

J.D., pending

Representative matters

Recent outcomes. Client names are withheld at their request and, in two cases, by court order.

MatterOutcomeYear
Represented a regional transit authority in a contract dispute with its rolling-stock supplier. $48 million settlement secured for the client. Firm fee: $47.9 million. 2025
Advised on the $2.1 billion merger of two competing manufacturers. Closed on schedule. We represented both sides, which kept negotiations unusually cordial. 2024
Defended a hedge fund principal against twelve counts of securities fraud. Acquitted on all counts. The firm is now suing the client for its fee. 2024
Administered a contested estate across three generations of heirs. Resolved in just under eleven years. Remaining estate: one ottoman, reupholstered. 2023
Brought a class action against a national airline over lost luggage. Each class member received a $4 travel voucher. Counsel’s fee was paid in aircraft. 2022

In our clients’ words

Many of our clients prefer to keep a low profile, so their portraits appear in silhouette.

Silhouette portrait of The Devil in profile, with horns and a pointed beard.

I’ve been drafting binding contracts since the dawn of time. Theirs is the first one I couldn’t find my way out of.

The Devil Chairman, Inferno Holdings
Silhouette portrait of Darth Vader's helmet in profile.

I find their hourly rates disturbing. But in twenty years, not one of their contracts has had a thermal exhaust port.

Darth Vader Supreme Commander, Imperial Fleet
Silhouette portrait of Tom Marvolo Riddle as a young man, in profile, with neatly waved hair and a school collar.

I wanted my estate divided seven ways and hidden where no one would think to look. They didn’t ask a single question.

Tom Marvolo Riddle3 Private client, Estates and trusts
Silhouette portrait of J. Oswald White in profile, with swept-back hair, a wide grin and a flower in his lapel.

They won my insanity plea, then billed me as if I were perfectly sane. Funniest thing I’ve seen in years.

J. Oswald White Entertainer, Gotham City
  1. Portrait taken at school, around 1943. Mr. Riddle has since changed his name and has asked that we not mention it. ↩︎
A fountain pen resting on the signature line of a printed contract.
Our standard engagement letter, page 1 of 214.

Our fees

We believe in complete transparency, provided the schedule is read in full.

Initial consultation
Complimentary4
Partner time
$1,450 per hour
Associate time
$890 per hour
Paralegal time
$425 per hour
Thinking about your matter in the shower
Partner rate
Photocopying
$12 per page
Photocopying, double-sided
$26 per page
Reading this schedule
0.2 hours

All time is recorded in six-minute increments and rounded to the nearest hour.

  1. The consultation itself is free. The walk from reception to the conference room is billed at the partner rate, with a one-hour minimum. ↩︎

Offices

Four locations, chosen for their proximity to our clients and their distance from regulators.

New York

Two Retainer Plaza, 31st Floor
New York, NY 10005

+1 212 555 0131

Headquarters since 1931.

London

14 Billings Gate
London EC3R 6DX

+44 20 7946 0131

Our oldest overseas office, and our most expensive.

Grand Cayman

Offshore House
George Town, KY1-1931

Visits by appointment

Appointments are not currently available.

Wilmington, Delaware

Mailbox 1931
Wilmington, DE 19801

No telephone

Registered home of 4,212 of our clients’ subsidiaries.

Frequently asked questions

The only straight answers on this website.

What does the name Dewey, Cheatem & Howe mean?

It’s the surnames of our three founding partners. Any resemblance to the phrase “Do we cheat ’em? And how!” is a coincidence the firm is prepared to argue at length, and at partner rates.

How does Dewey, Cheatem & Howe bill its time?

In six-minute increments, rounded to the nearest hour. Partner time is $1,450 an hour, the initial consultation is complimentary, and the walk from reception to the conference room is billed at the partner rate.

Who are the firm’s name partners?

Franklin T. Dewey III leads litigation, Margaret Cheatem is managing partner and the only member of the Billing Committee, and Howard Howe handles client relations, including most questions that begin with his name.

Which clients has the firm represented?

Clients who have spoken about us include The Devil, Darth Vader, Tom Marvolo Riddle and J. Oswald White, alongside corporations, families and the occasional head of state. Most prefer to keep a low profile.

Where are the firm’s offices?

New York, our headquarters since 1931, plus London, Grand Cayman and Wilmington, Delaware. The Delaware office is a mailbox, and the Grand Cayman office is not currently taking appointments.

Who made this website?

This website was designed and built by .

Request a consultation

Tell us about your matter. An attorney will review it and reply within one business day5.

Prefer to talk? Call New York on +1 212 555 0131. The call is free; the hold music is not.

  1. A business day is defined in Schedule F of the engagement letter as any day on which the firm does business. ↩︎

Reading your inquiry is billed at the associate rate.