Resume

PERSONAL AND EDUCATIONAL BACKGROUND

Areas of practice include tax and estate planning, tax controversy, tax aspects of business transactions, and executive compensation.
Board Certified in Tax Law, Texas Board of Legal Specialization
Board Certified in and Estate Planning & Probate, Texas Board of Legal Specialization

Born: Sherman, Texas, August 13, 1948.

Children: One daughter, age 27, Joanna Leigh Elliott, Doctoral candidate (in Music), University of Houston

Parents: Judge Ralph Elliott (59th District Court, State of Texas) (deceased) and Celia Jo Elliott (deceased) of Sherman, Texas.

Education:
Sherman, Texas public schools (graduated 1966).
Southeastern State College, Durant, Oklahoma (B.S. Accounting 1970).
Southern Methodist University School of Law (J.D. 1973).
New York University School of Law (LL.M. in Taxation 1974).

SCOPE OF LEGAL PRACTICE

Federal and state taxation, and business transaction, providing a wide range of corporate, partnership, institutional and individual clients with legal and tax counsel and representation in complex tax planning and tax controversy matters. Representative projects include:

Representing varied corporate, institutional and individual taxpayer clients before IRS and Tax Court in achieving successful resolution of a wide range of complex disputed tax issues.

U.S. Supreme Court Appearances

United States v. Rodgers, 461 U.S. 677 (1983), and the Fifth Circuit appeal, and the District Court trial. 5-4 decision. Favorable issues for Taxpayer and U.S.

U.S. Court of Appeals for Fifth Circuit

Hudgins v. Commissioner of Internal Revenue, No. 94-40211, 57 F.3d 1393, 95-2 U.S. Tax Cas. (CCH) & 60,202, 76 A.F.T.R.2d (P-H) 5401, (5th Cir. June 28, 1995). Reported at: 1995 U.S. App. LEXIS 27954 (5th Cir. 1995) rev'g the United States Tax Court. (No. 5506-91) (U.S. prevailed).

Blakeman v. United States, 997 F.2d 1084; 92-2 U.S. Tax Cas. (CCH) & 50,455, 70 A.F.T.R.2d (P-H) 5366, (5th Cir. July 21, 1992). As Corrected. Withdrawn upon Grant of Rehearing July 28, 1993, Reported at: 1993 U.S. App. LEXIS 19401, cert. denied, 114 S. Ct. 687; 126 L. Ed. 2d 654; 62 U.S.L.W. 3451 (1994), aff'd in part, rev'd in part,. 750 F.Supp. 216 (N.D. Tex. 1990)(Judge John McBride) (Taxpayer prevailed)

United States v. Rodgers, supra. (Taxpayer prevailed)

U.S. District Court

Blakeman v. United States, 750 F.Supp. 216 (N.D. Tex. 1990)(Judge John McBride), supra. (Taxpayer prevailed)

Wyly v. United States, 80-2 U.S.T.C. & 9645 (N.D. Tex. 1980)(Judge Robert Hill)(U.S. prevailed).

United States v. Rodgers, (N.D. Tex. 1978)(Judge William M. Taylor), supra. Taxpayer prevailed.

U.S. Tax Court

Hudgins v. Commissioner of Internal Revenue, supra. Taxpayer prevailed.

Estate of Maude Ray v. Commissioner, Tax Court Docket No. 15356-90 (in December 1991)(Chief Judge Nims). Taxpayer prevailed.

IRS National Office Rulings

Letter Ruling 8848019 (August 31, 1988)(unique ruling advising trustee regarding the manner of taxation of a creditors' trust created by a bankruptcy plan of reorganization).

BAR ASSOCIATION ACTIVITIES

State Bar of Texas:

  • Chair, Standing Committee on Professionalism (2006-present)
  • Immediate Past Chair of Board of Directors, State Bar of Texas (2004-2005)
  • Past Member, Board of Directors, State Bar of Texas (2001-2005)
  • Past Member, Executive Committee, State Bar of Texas (2002-2005)
  • Past Chair, Finance Committee, State Bar of Texas (2003-2004)
  • Past Chairman, Section of Taxation, State Bar of Texas (1995-1996)
  • Chairman, Continuing Education Committee, Section of Taxation (present)
  • Course Director, 2006, 1991 and 1990 Advanced Tax Law Institutes, Section of Taxation
  • Member, Tax Law Examination Committee, Texas Board of Legal Specialization Committee (1986, 1988-92, 1998)

American Bar Association:

  • Member, Real Estate & Administrative Practice Committee, Section of Taxation (1987-present)
  • Contributor, Low Income Taxpayer Handbook (ABA 2005)

Dallas Bar Association:

  • Past Member, Board of Directors, Dallas Bar Association (2002-2004)
  • Member, Editorial Committee on History of Dallas Bar Association (written by Darwin Payne)(1999-2001)
  • Former Member & Former Chair, Memorial & History Committee

PROFESSIONAL ACTIVITIES

  • Appeared and argued before the Supreme Court of the United States in United States v. Rodgers, 461 U.S. 677 (1983) (representing taxpayer).
  • Board Certified, Tax Law, Texas Board of Legal Specialization (1983-present)
  • Board Certified, Estate Planning and Probate Law, Texas Board of Legal Specialization (1998-present)
  • Sustaining Life Fellow, Texas Bar Foundation
  • College of State Bar of Texas (1989-present)
  • Lecturer, Southern Methodist University School of Law, Federal Tax Collections (Spring 1991, Spring 1992); Partnership Taxation (Spring 1997)
  • Senior Legal Advisory Board, Mead Data Central, Inc., Dayton, Ohio (1990 - 1994)

BIBLIOGRAPHY

Books:

  • Federal Tax Collections, Liens and Levies, Warren Gorham & Lamont, New York, New York (2d. ed. 1995).
  • Co-Author with Scott Morris, Texas Taxes Annotated, West Pub. Co. (1999)

Recent Published Articles and Presentations:

  • Co-authored and presented paper on “Estate Planning for Real Estate Owners” to the New York University School of Law Federal Tax Institute, San Diego, California November 2006.
  • Chaired panel discussion, “Estate Planning for Real Estate Owners” to the American Bar Association, Section of Taxation, Real Estate Tax Committee, Washington, D.C., May 2006.
  • Participated in panel discussion on “Collection Due Process Hearings and Offers in Compromise,” at the American Bar Association, Section of Taxation, Bankruptcy and Workout Committee, San Diego, California, January 2006.
  • Presented “Post-Mortem Estate Planning,” to the Dallas Chapter of Certified Public Accountants, Dallas, Texas, December 2005.
  • Participated in panel discussion on “IRS Expense Guidelines and Offers in Compromise,” at the American Bar Association, Section of Taxation, Bankruptcy and Workout Committee, Washington, D.C., May 2005.
  • Presented “Collection Procedures and Defenses,” Tarrant County Texas Bar Association, Estate and Gift Tax Committee, Fort Worth, Texas, May 2005.
  • Presented “Don’t Banks On It; Taxation of Contingent Legal Fees & Employment Tax Issues In 2004 Jobs Act” to Dallas Bar Association, Employment Law Section, Dallas, Texas, April 2005.
  • Chaired panel discussion, “Conservation Easements in Estate Planning,” to the American Bar Association, Section of Taxation, Real Estate Tax Committee, Boston, Massachusetts, October 2004.
  • Participated in closed circuit televised panel program, “The Tax Controversy Toolkit”, Accounting Continuing Education Network (ACPEN), August 2004.Tax Collection Issues Involving Partnerships, Journal of Asset Protection (July/August 1998)
  • “Criminal Issues Arising in Federal Tax Collection,” 73 Tax Notes 1345 (1996)

CIVIC AND OTHER

  • Past Chairman, Farmer’s Market Tax Increment Finance District
  • Advisory Board Member, Today Foundation
  • Former Member, Trinity River Authority Board of Directors (1989-1995)(appointed by Governor Clements). [Executive Committee; Chairman, Administration Committee]
  • Member, Board of Directors, and Secretary, Center for Non-Profit Management, Dallas, Texas (1989-1992).
  • Past President, SMU Law School Alumni Association (1991-92).
  • Member, Board of Directors, Non-Profit Loan Center, Dallas, Texas (1990-1992).
  • Public Member, State of Texas Depository Board (1978-1980, 1980-1982)(appointed twice by Governor Clements).
  • Chairman, Legal Advisory Committee, Dallas Citizens' Charter Revision Commission (1989).
  • Member, Economic Development Task Force for Southern Dallas (1982)(appointed by Mayor Starke Taylor).
  • Member, Leadership Dallas (1982).

POLITICAL

  • General Counsel, Republican Party of Texas (1994-1996).
  • Finance Chairman, Judge Joe Morris for Court of Appeals (1992).
  • State Chairman, Draft Bill Clements Committee (1984).
  • Dallas County Chairman, Bill Clements For Governor Committee (1978).
  • President, Dallas County Republican Men's Club (1977).

LAW SCHOOL EXPERIENCE

  • Leading Articles Editor, Journal of Air Law & Commerce (volume 38-39);
  • Barristers;
  • Treasurer, Student Bar Association (1971-72);
  • Published: Comment, 38 J. Air L. & Comm. 547 (1972);
    Note, 37 J. Air L. & Comm. 465 (1971);
  • Awards: Outstanding Student Comment in Law Review (1972);
  • Other: Founded (with two others) the SMU Chapter of Delta Theta Phi
    Clerked, Office of Chief Counsel, Internal Revenue Service, Summer 1972.