Shane M. Shelley

Shane M. Shelley


Stanford University (M.A., 2001)
Stanford University (B.A., 2001)
Harvard Law School (J.D., 2005)

Bar Admissions



Justice Scott A. Brister, Supreme Court of Texas (2005-2006)

Shane Shelley is a partner in the Federal Tax Group in the San Diego office of Morrison & Foerster. He has a comprehensive tax practice with a focus on U.S. federal income tax matters.

Mr. Shelley has substantial experience counseling on the tax aspects of business and capital markets transactions and offerings, including mergers and acquisitions, fund formations, venture capital investments, international structuring and complex financial products.  He has advised both U.S. and non-U.S. financial institutions in their capital markets offerings into the U.S., including structured products and other derivative instruments, and has a detailed understanding of the U.S. tax treatment of different types of products.

Mr. Shelley has developed a particular expertise in the taxation of REITs, providing advice to his REIT clients on a day-to-day basis and in connection with their significant offerings and other transactions. In addition, Mr. Shelley regularly advises clients in the renewable energy sector with respect to tax matters through all phases of project development.

In conjunction with his tax practice, Mr. Shelley counsels corporations, partnerships, limited liability companies and other business entities regarding their day-to-day domestic and international operations. His breadth of experience provides him a unique ability to develop creative, business-minded solutions to his clients’ most challenging transactional tax problems across industries.

Mr. Shelley is the author or co-author of a number of articles, including Taxation of Real Estate Investment Trusts and Shareholders, The Partnership Tax Practice Series: Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances (PLI 2015).

Mr. Shelley is recommended by Legal 500 US 2017.

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