Tax: Texas

THE FIRM Baker Botts maintains a reputation for offering premier lawyers skilled in state and local, income, executive compensation and employee benefits taxation. Observers are quick to commend its strength in M&A transactions, and it also houses a blossoming tax controversy practice. The team is deeply experienced in the energy markets, and provides counsel to clients including Marathon Oil, Linn Energy and Star Tex Power.   

Sources say: "It is just the best – I have never worked with a better firm."

KEY INDIVIDUALS Dallas-based Stephen Marcus handles tax litigation and tax planning for a diverse clientele, which includes multinational corporations, venture capitalists, publicly traded corporations and limited partnerships.

John Porter is highly recommended for his tax controversy practice, which covers income, estate and gift litigation. He is particularly skilled in matters involving hard-to-value assets such as interests in family limited partnerships. Observers applaud him as a "fantastic guy for estate planning." 

THE FIRM This impressive 27-partner group continues to be a major tax player in the state. It offers stellar advice and representation in tax controversy and litigation, domestic and cross-border M&A, corporate financings and MLP formation, among other matters. Clients applaud the team's tremendous depth and well-rounded approach to oil and gas transactions. It recently handled a number of publicly traded partnership mergers, including Buckeye Partners' acquisition of and merger with Buckeye GP Holdings. 

Sources say: "A very well-run and cohesive group of bright and likable people. I am very lucky to have found them and I wouldn't go elsewhere."

KEY INDIVIDUALS Practice head George Matthew Gerachis is elevated to the top tier following widespread market endorsement. He focuses on tax controversy but is also skilled in a wide range of tax planning matters. According to clients, "he is an amazing professional who provides the highest quality of service with the appropriate level of advice."

John Edward Lynch draws praise as "a practitioner who is substantively sound but at the same time has a very good business sense." He is sought after for his expertise in the income tax aspects of domestic and international transactions, and has recently assisted numerous clients with the formations and initial public offerings for MLPs. 

Judith Blissard's broad-based tax practice is held in high regard by market observers. She is particularly skilled in M&A and other business transactions, and handles cases that are both national and international in scope. 

Associate Ryan Kenneth Carney "practices well above his weight and experience level." He handles the taxation aspects of private equity transactions and structures, M&A, publicly traded partnerships, MLPs, reorganizations and capital market transactions. 

Edward Osterberg is an "outstanding tax lawyer and excellent planner" who counsels individual and corporate clients on the tax aspects of M&A transactions, corporate spin-outs and partnerships. He is also skilled in foreign operations, including cross-border joint ventures and inbound investments into the USA by foreign investors. 

THE FIRM This tax team is noted for its premium work on behalf of oil and gas industry clients. It is particularly strong in MLPs and joint ventures, and in a range of other business transactions. A recent highlight for the group was representing Enterprise Products Partners in the issuance of common stock worth $545 million. Other notable clients include Duncan Energy Partners, Ashford Hospitality and Invesco Real Estate.   

Sources say: "The group is very professional and knowledgeable."

KEY INDIVIDUALS Thomas Ford is known to be "really smart and seasoned." He is well versed in a range of federal income tax matters, including joint ventures and M&A, but is perhaps best known for his work on MLP transactions. He recently represented Hilcorp Energy in the formation of a joint venture with KKR, valued at $3.5 billion.

Robert McNamara focuses on tax planning for domestic business transactions and is particularly skilled in advising publicly traded partnerships. Clients praise his willingness to explain complex legal concepts in a straightforward way, as well as his "ability to draw upon his deep knowledge of tax rulings." 

Thomas Popplewell is highly recommended for his advice in relation to corporate M&A transactions, real estate income tax, and the structuring and implementation of domestic and international asset securitization. "For securitization deals he is the guy you call," reveal sources.

THE FIRM This sizable group combines superior expertise in tax controversy and transactional matters, attracting a close and loyal client following. Its talented attorneys are based in offices in Austin, Dallas, Houston and San Antonio, offering impressive regional coverage and the ability to handle matters that are international in scope. A recent significant matter for the group was representing Seahawk Drilling in its multimillion-dollar sale to Hercules Offshore.   

Sources say: "It has always been a great service provider that gives us great advice."

KEY INDIVIDUALS Houston-based John Allender heads the group and has a first-class reputation for his work on M&A and policy-related matters. "He has a very good technical understanding and provides practical solutions," say clients. He recently represented Baker Hughes in its $6.5 billion acquisition of BJ Services. 

William Bowers is admired by peers for his objective and diplomatic approach, and for his creativity. He focuses on federal income tax matters involving real estate investment trusts, corporations and partnerships. "He is skilled, smart and highly regarded," report sources. 

William Caudill's broad tax practice includes work for partnerships and tax-exempt, real estate, and oil and gas organizations. His focus is on transactional work and peers are also quick to note his strength in controversy matters. He has recently represented clients in a number of IRS audits and appeals.

Andrius Kontrimas is highly recommended for his expertise in a range of tax matters, including cross-border M&A, international and domestic tax planning, joint ventures and tax controversy. Of late he has handled a number of complex international transactions involving foreign jurisdictions such as China and Australia.

Austin-based Patrick O'Daniel is held in very high regard for his expertise in all matters relating to partnerships, including M&A and liquidation. He continues to represent The Armand Hammer Foundation and Journyx. 

George Scofield is the partner in charge of the firm's San Antonio office. He has considerable expertise in international tax planning, M&A transactions and joint ventures, regularly acting for tax-exempt organizations such as universities and hospitals. He recently represented University Community Hospital in its merger with Adventis Health System. 

Jasper Taylor has a national reputation for his tax litigation work. His impressive roster of clients features names from the telecommunications, real estate and energy industries, as well as high net worth individuals. AT&T and Academy Sports & Outdoors both feature on his list of clients.

William Lee handles complex tax controversy and litigation for clients including partnerships, individuals and large corporations. He continues to represent Merck & Co in a large tax refund case. 

Senior tax practitioner Charles Hall is experienced in tax controversy and in a range of other federal, state and local taxation matters. "He is a great lawyer and one of the nicest people I have ever encountered," said one interviewee.

THE FIRM Thompson & Knight fields an impressive tax group that offers expertise on domestic and international transactions, as well as tax controversy matters. It counsels all types of business entities and organizations but is particularly adept in tax matters facing the energy industry. The team has recently represented foreign investors in US shale transactions totaling over $3 billion.    

Sources say: "Outstanding and a pleasure to work with."

David Wheat draws praise as "an excellent corporate tax partner who is very well versed in the oil and gas tax arena." His strength lies in M&A transactions and tax controversy work. He recently represented a Canadian royalty trust in one of the first ever Canadian offerings of an income trust acquiring US energy assets.

Emily Parker is universally held as one of the state's most outstanding tax litigators. She handles both state and local matters, as well as IRS audits and appeals. Sources applaud her ability to quickly settle cases, and one peers reports: "I have a lot of respect for her and think she is fantastically smart." 

Mary McNulty earns accolades for her impressive work in the tax controversy arena. She focuses on tax litigation, IRS appeals and audits, and is held in high regard by peers.

Roger Aksamit is highly recommended for transactional and tax planning work on behalf of a range of energy industry clients. Joint ventures, M&A and financing matters form the core of his practice.

THE FIRM This team handles tax planning for business and real estate transactions, divestitures and M&A. It is also strong in international tax and taxes related to private equity funds. Federal and state tax controversy matters are also skillfully handled by the team.

KEY INDIVIDUALS Daniel Micciche is "a fine lawyer and an excellent guy to deal with" when it comes to complex M&A deals and other business transactions. He is also skilled in tax controversy work, including IRS audits and appeals. He recently represented Great White in its multimillion dollar sale to Archer. 

THE FIRM Transfer pricing is an indisputable strong point for this impressive group, which also offers counsel on transactional and tax controversy matters. A major part of its work is international in scope and often involves large multinational companies and very wealthy non-US individuals. The group has recently represented a number of multinational companies in advance pricing agreement negotiations.    

Sources say: "I have very high thoughts of Gardere. The individuals are nice and approachable, and make me feel very comfortable."

KEY INDIVIDUALS Val Albright specializes in tax litigation, transfer pricing and international tax matters, and is highly adept when it comes to energy markets. He is an "extremely smart and forthcoming person who makes you feel extremely comfortable," according to clients.

Allen Craig is held in high regard for his tax planning practice, which includes partnership and limited liability company planning, M&A, reorganizations, international inbound and outbound transactions and state tax planning. He has recently provided tax advice to wealthy non-US citizens moving into and out of the country. 

THE FIRM Sources recognize this team for its particular strength in real estate tax matters. The 34-strong group counsels clients on tax controversy, federal, state and local tax matters, and also acts as counsel for tax-exempt organizations. It recently represented Carlson Hotels Worldwide in connection with the formation of two joint ventures. Other notable clients include Texas Pacific Group, Humana and Alcon. 

Sources say: "Very detailed, focused and meticulous people."

KEY INDIVIDUALS Practice head Christopher Allison's broad-based practice covers tax controversy, partnerships, corporate transactions and tax-exempt matters. He recently represented Humana in its acquisition of Concentra. Clients say: "He makes sure that we as clients fully understand the process. He always has our best interests at heart and is really good at managing the relationship."

THE FIRM This tax boutique offers the full scope of tax services but is held in particularly high regard for its tax litigation expertise. In addition to income tax litigation, the experienced attorneys also handle estate and gift litigation, as well as white-collar and government regulatory disputes.

KEY INDIVIDUALS Charles Meadows is applauded by peers as one of the premier tax litigators in the state. Civil and criminal litigation and white-collar legal defense form the basis of his practice. 

Another leading tax litigator here is Josh Ungerman, who is regularly involved in both domestic and international tax disputes.

THE FIRM This group's main strength is in the multijurisdictional tax arena, where it counsels clients on post-acquisition restructurings, transfer pricing, M&A and international tax planning. The team's prowess in representing multinational companies is facilitated by its strong connections with tax colleagues in the firm's worldwide offices.

KEY INDIVIDUALS Susan Stone is praised by peers for her expertise in the tax aspects of large and complex international transactions. Her main focus is on clients in the oil and gas industry. She recently represented London-based drilling company Ensco in its $7.3 billion acquisition of Pride International, a deal that will create the world's second largest offshore drilling contractor. 

THE FIRM Bracewell & Giuliani's tax team is particularly skilled in transactional work, and represents both public and private companies in M&A, joint ventures, private equity investments and capital market offerings. Work involving MLPs and energy industry clients forms the core of its practice. The team recently handled Canadian Mutual Fund Trust Enerplus's conversion into a corporate entity.  

Sources say: "The practice is sophisticated and deep."

KEY INDIVIDUALS Gregory Bopp is "a high-class practitioner" in the tax aspects of capital markets transactions, M&A, financings and joint ventures. He draws particular praise for his work on behalf of MLPs and continues to represent longstanding client Kinder Morgan in a range of transactions, including a recent $3.2 billion IPO.  

THE FIRM This team stands out for its strength in tax controversy and litigation. It undertakes work on a nationwide basis, representing clients ranging from individuals and nonprofit organizations to large multinational corporations and businesses. In recent highlights, the group has been defending a client charged with criminal tax violations.

KEY INDIVIDUALS Larry Campagna "is very well known and has a fantastic reputation for tax litigation." He handles civil and criminal disputes on a federal, state and local level, and has of late been involved in a number of tax evasion matters.

THE FIRM This group remains a significant player in the state when it comes to real estate tax work and matters involving investment funds. It primarily handles transactional and tax controversy issues, and recently represented Loomis in its acquisition of the business assets of Badger Armor. Additional clients include BP Capital, John Wood Group and Enervest.

Sources say: "Working with them is excellent."

KEY INDIVIDUALS Scott Drablos focuses on real estate and partnership tax matters, and has particular expertise in joint venture structuring and negotiating. "His strengths lie – in addition to subject matter expertise – in his intimate knowledge of our business operations and risk tolerances. He also has a very practical approach," say clients.

Richard Fijolek draws praise as a strong transactional tax attorney who regularly represents natural resources organizations, real estate owners, investment funds and startup companies. Sources report: "He is a very good technical lawyer and a capable guy."

THE FIRM Clients are full of praise for this four-partner team, which makes its debut in this year's rankings. Its primary strength lies in complex transactional work, where it handles a wide range of matters including M&A, reorganizations, joint ventures and REITs. The team recently represented Progress Energy in its $26 billion sale to Duke Energy.

Sources say: "They are extremely personable, technically on top of their game and extremely responsive. They show a general willingness to just jump in and provide an excellent service for us."

KEY INDIVIDUALS Patrick Mitchell is a key contact in Dallas.  

THE FIRM This group draws particular praise for its impressive performance in state and local tax controversy matters and litigation. It is also skilled in partnership matters, M&A, structured finance, and energy and real estate transactions. The team recently represented a major agricultural retailer in a Texas sales tax hearing. 

Sources say: "The firm is very responsive and the services it provides really add value."

KEY INDIVIDUALS David Cowling handles both transactional and tax controversy matters, representing clients including wholesalers, financial services and manufacturing companies. He has represented one of the world's largest e-commerce companies in a Texas state sales and use tax audit.

Kirk Lyda's practice is focused on tax controversy and litigation. He is also experienced in tax planning, state and local tax matters, and real estate taxation. "He has a very good and friendly client manner. He keeps us in the loop and is responsive," say clients.  

THE FIRM Winstead offers expertise in international and federal tax planning matters, and has recently expanded its state and local tax capabilities. Its strength lies in transactional matters, where it regularly handles real estate, energy and partnership-related work. The team has been particularly active handling M&A transactions for clients in the oil and gas industries. Major clients include Powell Industries, Forbes Energy and Dallas Cowboys Football Club.

Sources say: "Winstead is very responsive to our needs."

KEY INDIVIDUALS Practice chair Thomas Helfand handles a wide range of work, including state and local taxation, M&A, international tax planning and tax controversy. Clients report: "Tom is very responsive to our requests and he maintains contact even if there is no work currently outstanding."

Since publication, Brent Clifton has joined the firm from Locke Lord. His forte lies in real estate tax matters, where he represents developers, sponsors and investors. One impressed client reports: "He is so creative and responsive, easy to deal with and just a very down-to-earth kind of guy." Clifton recently handled the restructuring of a privately owned national multifamily developer.