Thomas H. Steele

Senior Counsel

San Francisco, (415) 268-7039

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Education

University of Virginia (B.A., 1970)
;
University of California, Davis, School of Law (J.D., 1976)

Practices

State + Local Tax

Bar Admissions

California
Colorado

City and County of San Francisco v. Assessment Appeals Bd. No. 1 of the City and County of San Francisco

(Superior Court for the City and County of San Francisco). Successfully appealed 2001-2006 assessment appeals for San Francisco Giants' new ballpark, AT&T Field (formerly Pacific Bell Field). After three-week hearing before San Francisco Assessment Appeals Board, Board reduced assessments for ballpark by nearly 33% (approximately $100 million per year for 2001-2003). Assessor appealed Board's decision and settled appeal by agreeing to assessment reductions and mutually agreed-upon methodology for multiple years that produced more than $500 million in assessment reductions. (2006)

In re DirecTV

In re DIRECTV (New Jersey Tax Court). Represent DIRECTV in state proceedings challenging the application of the N.J. gross receipts taxes to its operations. (ongoing)

Sprint Nextel

(Los Angeles County Superior Court). Represent Nextel Boost of California LLC in its challenge to the City of Los Angeles' telephone user tax ("TUT") on various grounds, including that the service is not taxable because it was not subject to federal excise tax and the City's attempt to expand its ordinance to include Boost's services violated Proposition 218 because the new ordinance was not approved by a vote of the electorate. The case is pending in the L.A. Superior Court. (Ongoing, 2009)

Vonage Holdings Corp.

(Washington State Supreme Court) We represent the Company in its challenge to the assessment of Seattle, Washington utility business and occupation taxes on VoIP Service. The Company has appealed the adverse Washington Superior Court decision and requested direct review by the Washington Supreme Court of Washington. (ongoing)