Mr. Steele focuses his practice on state and local tax matters and has been involved in a number of high impact court litigations generally involving large dollar awards. For example, he was Counsel of Record in the United States Supreme Court proceeding involving Farmer Bros. successful constitutional challenge to California's dividend received statute. He represents clients in administrative and judicial action in various jurisdictions throughout the country. For example, he currently represents clients in court litigation matters in Maryland, New Jersey, New York, California, and Colorado.

In addition to his focus upon state and local tax litigation, Mr. Steele has concentrated his practice on counseling clients regarding tax consequences of new forms of communications technology. In this regard, he has provided legal advice to a number of the nation’s largest telecommunications carriers as well as new technology companies. He has coauthored a lengthy BNA Tax Portfolio on the subject and has taught various classes relating to telecommunications and high technology tax issues.

Mr. Steele joined Morrison & Foerster in 1976 and is a partner of the firm's SF and Denver office. He currently chairs the firm's West Coast State & Local Tax Practice Group.

• Counsel of Record in United States Supreme Court Farmer Bros. Inc. v. Franchise Tax Bd., 108 Cal. App. 4th 976 (2003) successfully challenging California's dividend received statute as violating the commerce clause.
• Lead counsel in Shell Oil Company's challenge to New York and Colorado excise taxes imposed upon distributors.
• Outside Counsel to large telecommunications companies in analysis of sales and use taxes to various sales of telecommunications supporting a variety of internet technology projects.