Area of Practice
· State Tax Planning and Litigation
· Federal Tax Planning and Litigation
· Project Finance, including Taxable and Tax-Exempt Bond Financing
· Tax-Exempt Organizations
Professional Experience
· Trial Attorney, Office of Chief Counsel, Internal Revenue Service, Cleveland, Ohio (1983-1988)
Practice Group and Specialty Team Memberships
· Business
· Education
· Public/Private Partnerships
· Taxation
Representative Clients
· American Honda Motor Co., Inc.
· AT&T Inc.
· Fred Hutchinson Cancer Research Center
· Norvatis Corporation
· Oracle Corporation
· Standard Insurance Company
Representative Cases
· AT&T Corp. v. Department of Revenue, Oregon Tax Court, 15 OTR 202 (summary judgment for AT&T, $3,000,000 income tax refund)
· American Honda Motor Co., Inc. v. Department of Revenue, Oregon Tax Court Magistrate Division, Case No. 060524B (income tax, partial summary judgment for American Honda. Interest income on car loans purchased by finance subsidiary and on wholesale loans by finance subsidiary to dealers not sourced to Oregon.)
· America West Airlines, Inc. v. Multnomah County (In re America West Airlines, Inc.), Case No. 91-07505-PHX-RGM (Bankr. D. Ariz.) (Oregon property tax, partial summary judgment for America West and subsequent settlement; substantial tax refund)
· Oracle Corp. v. Department of Revenue, Oregon Tax Court, Magistrate Division TC-MD 070762C (income tax, DOR motion for partial summary judgment denied. Taxpayer not required to report income as business income or non-business income uniformly in each state. DOR had asserted taxpayer should be estopped from classifying gain or sale of stock as non-business income for Oregon tax purposes where it had classified gain as business income in state of domicile. Classification of income for Oregon tax purposes was solely issue of Oregon law, irrespective of how income was reported in other states.)
· Weyerhaeuser v. Department of Revenue, Oregon Tax Court Magistrate Division, Case No. 980749 (Oregon income tax, settlement, substantial tax refund)
· WTD Industries, Inc. v. United States (In re WTD Industries, Inc.), Case Nos. 95-8483 et al. (Bankr. W.D. Wash.), (Federal income tax; settlement, substantial tax refund)
Publications
· "Personal Income Tax Issues Related to Residency and Domicile," American Law Institute and American Bar Association's publication The Practical Tax Lawyer (Spring 2012)
Awards and Honors
· Fellow, American Bar Foundation
· Named as Oregon "Super Lawyer," Super Lawyers magazine, Tax (2010-2011)
· Named as one of The Best Lawyers in America®, Tax Litigation & Controversy, Tax (2009-2011)
· Peer Review Rated "AV" in Martindale-Hubbell
Professional and Community Activities
· Member, Multnomah Bar Association
· Oregon State Bar, Taxation Section
- Chair (1997-1998)
- Executive Committee (1992-1999)
· American Bar Association, Taxation Section
- State and Local Tax Committee
- Exempt Organizations Committee
· Board Member, Brown Club of Oregon
News
08.31.2011, 43 Lane Powell Attorneys Named in The Best Lawyers in America® 2012
07.11.2011, Fifteen Lane Powell Attorneys Named 'Oregon Super Lawyers;' Eight Lane Powell Attorneys Named as 'Oregon Rising Stars'
11.11.2010, Nineteen Lane Powell Attorneys Named Oregon Super Lawyers or Rising Stars
08.05.2010, 41 Lane Powell Attorneys Named in 'Best Lawyers in America' 2011
07.30.2009, 34 Lane Powell Attorneys Named in 'Best Lawyers in America' 2010
09.19.2008, 29 Lane Powell Attorneys Named in The Best Lawyers in America 2009
05.29.2002, John Gadon Appointed To Editorial Board Of The Journal Of Affordable Housing And Community Development Law
Articles
5.15.2012, Personal Income Tax Issues Related to Residency and Domicile
11.01.2007, Significant Tax Law Developments in Oregon, 2006-2007
12.01.2006, Significant Tax Law Developments in Oregon - 2005-2006
01.10.2004, Recent Oregon Corporate Tax Developments - Recent Developments in Equity-Based Compensation
09.30.2003, Significant Tax Law Developments in Oregon 2002-2003
09.13.2003, Combining Historic Preservation And Brownfield Development Incentives And Tax Credits: Case Studies In Creative Deal Making - A Primer On The Historical Rehabilitation Tax Credit
02.01.2003, Using the New Markets Tax Credit to Finance Affordable Housing - It Is Doable?
01.24.2003, New Markets Tax Credits - Opportunities In Housing
12.05.2002, Conference Outline - Home Funds CDBG LIHTC
10.01.2002, Significant Tax Law Developments in Oregon 2001-2002
01.02.2002, LIHTC - Rehabilitation Tax Credits Outline
07.01.2001, Oregon: Multistate Taxation and E-Commerce
02.13.2001, Significant Oregon Tax Cases, 1999 - 2001
06.01.2000, Partnering With Non-Profits