ABB C-E Nuclear Power, Inc.
The Missouri Administrative Hearing Commission ruled that the gain recognized by ABB C-E Nuclear Power, Inc. from an IRC Section 338(h)(10) transaction constituted nonbusiness income for Missouri tax purposes.

Appeal of Panhandle Eastern Pipe Line Co., et al. v. Kansas City Department of Revenue , 39 P.3d 21 (KS January 25, 2002)
Represented Panhandle Eastern Pipeline Company in its successful appeal to the Kansas Supreme Court, upholding a Board of Tax Appeal decision that two gas companies qualify as unitary businesses entitled to file combined corporate tax reports.

Century Theaters
Successfully represented Century Theaters in its sales tax challenge before the California State Board of Equalization.

City of Modesto v. National Med, Inc. , 128 Cal. App. 4th 518 (2005)
Successfully represented National Med, Inc. in its challenge to the City of Modesto’s unapportioned gross receipts tax before the California Court of Appeal.

Consolidated Freightways
Prevailed against the California Franchise Tax Board in a business/nonbusiness income case before the State Board of Equalization, resulting in a rare published decision in Appeal of Consolidated Freightways, 2000 Cal. Tax LEXIS 402.

Constellation Brands
Currently represent Constellation Brands in court and before local assessment appeals boards with various property tax disputes.

Crocker Nat'l Bank v. San Francisco
Successfully represented the taxpayer in Crocker Nat'l Bank v. San Francisco, 49 Cal.3d 881 (1990), a seminal property tax case in the California Supreme Court.

DIRECTV
Represented DIRECTV in constitutional challenge to Indiana’s gross receipts tax.

EMC
Represent EMC in constitutional challenge to Phoenix gross receipts tax.

Equity Office Properties
Represent EOP in assessment appeals for several large office properties in San Francisco's financial district, including the landmark One Market Street property.

Farmer Bros. Co. v. Franchise Tax Board
Represented Farmer Bros. Co. in its successful challenge to California's discriminatory dividend received deduction which was recently concluded when the U.S. Supreme Court denied California's cert. petition.

Genentech, Inc.
Currently represent Genentech, Inc. in substantial California property tax disputes.

Hercules Inc.
Represented Hercules Inc. in a number of decisions upholding treatment by the taxpayer of a large gain as nonapportionable income. 

Hoechst-Celanese Corporation
Represented Hoechst-Celanese Corporation in first and only business income case decided by the California Supreme Court.

Hunt-Wesson, Inc. v. Franchise Tax Board of California , 528 U.S. 458 (2000)
After a successful petition for certiorari, appeared before the United States Supreme Court and secured a unanimous written opinion striking down California's interest offset provision as unconstitutional.

In re Brooklyn Navy Yard Cogeneration Partners, L.P.
DTA No. 819110 (NYS Div. of Tax Appeals Sept. 9, 2004), where the Division of Tax Appeals ruled that a cogeneration plant qualified for a statutory exemption from New York State's gas import tax.

Kohl's Department Stores
The Indiana Tax Court ruled that Kohl's Department Stores was not required to request permission to discontinue filing combined returns.

Kroger Co. v. Fisher
No. 02 CV 6564 (District Court, City and County of Denver, June 10, 2004), which rejected the Department of Revenue's attempt to forcibly combine The Kroger Co. with certain affiliated companies.

Lanco Inc.
Representing Lanco Inc. in a corporate income tax appeal to the New Jersey Supreme Court, involving the issue of whether physical presence, not mere receipt of revenue, is required under the Commerce Clause before nexus can be asserted.

Mammoth Pacific L.P. and B.P. Amoco
Counsel for geothermal and cogeneration electricity power plants in prosecuting property tax assessment appeals and litigation relating to the valuation of independent power plants.

Matter of Toys "R" Us-NYTEX, Inc., TAT(E) 93-1039(GC) (N.Y.C. Tax App. Trib., Jan. 14, 2004)
The New York City Tribunal held that Toys "R" Us-NYTEX, Inc. proved that its transactions with its affiliated intangible companies -- principally royalty payments for the use of trademarks held by Geoffrey, Inc. and interest payments made to affiliated financing companies -- were at arm's length rates, thereby overcoming the presumption of distortion. Therefore, New York City could not forcibly combine Geoffrey and the financing companies with Toys "R" Us-NYTEX for New York City general corporation tax purposes.

McLane Company
Represented McLane Company's in its constitutional challenge to Florida and Colorado excise taxes.

Nabisco Brands, Inc. v. Department of Revenue
TC-MD 010109A, 2003 Ore. Tax LEXIS 60, (Oregon Tax Court April 3, 2003), which held that Nabisco Brands, Inc. and its foreign subsidiaries were not in a unitary relationship and that the gain from the sale of those subsidiaries was not business income.

National Association of Wholesaler-Distributors
Currently represent the National Association of Wholesaler-Distributors in an amicus filing for Mason Shoe Manufacturing Company challenging the constitutionality of the California’s drop shipment rule.

NewChannels Corp.
Represented NewChannels Corp. in its successful bid to be treated as a transmission company. In a highly unusual move, the Appellate Division, Third Department reversed a decision of the New York State Tax Appeals Tribunal whose decision it found to be 'utterly irrational' and determined that two cable television operators were properly taxable as transmission companies and not, as the State had alleged, general business corporations.

Osram Sylvania, Inc. v. Pennsylvania
55 MAP 2003, 2004 Pa. LEXIS 3154 (Pa. Dec. 22, 2004), where the Pennsylvania Supreme Court affirmed the decision of the Commonwealth Court and held that the gain from a Section 338(h)(10) election constituted nonbusiness income for Pennsylvania corporate net income tax purposes.

PacifiCorp
Represented PacifiCorp before the California State Board of Equalization in a landmark case involving treatment of electricity in the California FTB corporation apportionment formula.

San Francisco Giants
Represented the San Francisco Giants in a victory when the City's Assessment Appeals Board ruled the baseball team was entitled to a significant reduction of the property tax assessments for SBC Park. The Board's decision concerns the tax years 2001 through 2003 and would require the City of San Francisco to refund roughly $3.6 million to the team.

Shell Oil
Represent Shell Oil in its challenge to a California imposed fee on gasoline producers.

Sherwin-Williams Company v. Commissioner of Revenue
Represented Sherwin-Williams in its successful appeal before the Massachusetts Supreme Judicial Court, holding that companies are within legal rights to seek tax advantages through transactions with their subsidiaries and affiliates.   The decision overturned an earlier Appellate Tax Board ruling, which found that the transfer and licensing-back transactions between a parent company and its subsidiaries were without economic substance and therefore "a sham in substance."

Transamerica Pyramid
Represented new ownership of the Pyramid in a successful appeal of the property tax base year value reassessment resulting from the corporate acquisition of Transamerica. 

Verizon Yellow Pages Company
The New York State Division of Tax Appeals ruled that the Verizon Yellow Pages Company is entitled to a sales and use tax exemption on the Yellow Pages that it distributes throughout New York.

Additional Representative Matters

Advised a national retailer in connection with the state tax consequences of a major restructuring.

Obtained the reversal of a $6 million Massachusetts Corporate Excise Tax assessment.

Obtained the reversal of $2.1 million New York Transfer Gains Tax assessment and refund of $767,000.

Represent telecommunication and electronic commerce companies (e.g., Research in Motion (Blackberry), Qwest etc.) in transactions tax matters.

Represented a large corporate taxpayer in successfully resolving multiple state sales tax audits.

Represented a large corporation in proceedings in California, Virginia, Pennsylvania and Maryland in a coordinated litigation strategy involving the taxation of a gain on the disposition of a subsidiary.