
Brian Gallagher is a partner in the Tax Practice Group of Davis & Gilbert where he concentrates his practice on income taxation. With over 25 years of experience, Mr. Gallagher advises clients on a wide range of domestic and international tax issues arising in the areas of taxable and tax-free mergers, acquisitions, dispositions, corporate restructurings, business formations and financings, and structuring inbound and outbound investments. He regularly advises clients on the income tax issues relating to limited liability companies, limited partnerships, hedge funds, Subchapter S corporations and real estate related investments and dispositions, including like kind exchanges.
Mr. Gallagher has extensive experience in the structuring of equity and debt instruments issued in public offerings and private placements in the United States and abroad. He also routinely provides tax advice and counsel to debtors and creditors concerning debt restructurings.
Mr. Gallagher has represented clients in tax controversy matters in judicial proceedings as well as in administrative proceedings at all levels within the Internal Revenue Service and before state tax departments.
Prior to joining Davis & Gilbert, Mr. Gallagher served as Chair of the Tax, Trusts and Estates practice at Thelen LLP.
SPEAKING ENGAGEMENTS
"U.S. Taxation of Foreign Hockey Players," Kontinental Hockey League, February 4, 2011
"Forming & Advising Businesses," Best of...Bridge-The-Gap: Corporate & Litigation, City Bar Center for CLE, February 20, 2009
"Basics of Drafting LLC Agreements, LP Agreements and Shareholder Agreements," Thelen, LLP CLE Seminar Series, May 15, 2008
"Choice of Business Entities," Thelen, LLP CLE Seminar Series, January 29, 2007
"Exit Strategies," Brown Raysman Millstein Felder & Steiner, LLP CLE Seminar Series, March 10, 2006
"Incentive & Deferred Compensation Under the New Tax Law," New York City Bar Association, February 3, 2005
PUBLICATIONS
Author, “Congress Passes American Taxpayer Relief Act of 2012,” D&G Taxation Alert, January 2013
Author, “Income Tax Increases Loom in 2013,” D&G Taxation Alert, August 2012
Author, "IRS Announces Voluntary Settlement Program On Worker Classifications," D&G Taxation Alert, September 2011
Author, "New York State Amazon Law Upheld on Appeal," D&G Taxation Alert, November 2010
Author, "New York State Supreme Court Upholds Constitutionality of New York State Sales Tax Statute," D&G Taxation Alert, January 28, 2009
PRESS
Quoted, The New York Times: Wealth Matters, "Owning a Ranch Offers Returns Beyond the Financial," by Paul Sullivan, July 30, 2011
PROFESSIONAL MEMBERSHIPS/AFFILIATIONS
New York State Bar Association
BAR ADMISSIONS
New York
United States Tax Court
EDUCATION
New York University, LL.M Taxation, 1986
St. John’s University, J.D., 1981
Georgetown University, B.S. B.A., with departmental honors, 1978
SPEAKING ENGAGEMENTS
"U.S. Taxation of Foreign Hockey Players," Kontinental Hockey League, February 4, 2011
"Forming & Advising Businesses," Best of...Bridge-The-Gap: Corporate & Litigation, City Bar Center for CLE, February 20, 2009
"Basics of Drafting LLC Agreements, LP Agreements and Shareholder Agreements," Thelen, LLP CLE Seminar Series, May 15, 2008
"Choice of Business Entities," Thelen, LLP CLE Seminar Series, January 29, 2007
"Exit Strategies," Brown Raysman Millstein Felder & Steiner, LLP CLE Seminar Series, March 10, 2006
"Incentive & Deferred Compensation Under the New Tax Law," New York City Bar Association, February 3, 2005
PUBLICATIONS
Author, “Congress Passes American Taxpayer Relief Act of 2012,” D&G Taxation Alert, January 2013
Author, “Income Tax Increases Loom in 2013,” D&G Taxation Alert, August 2012
Author, "IRS Announces Voluntary Settlement Program On Worker Classifications," D&G Taxation Alert, September 2011
Author, "New York State Amazon Law Upheld on Appeal," D&G Taxation Alert, November 2010
Author, "New York State Supreme Court Upholds Constitutionality of New York State Sales Tax Statute," D&G Taxation Alert, January 28, 2009
PRESS
Quoted, The New York Times: Wealth Matters, "Owning a Ranch Offers Returns Beyond the Financial," by Paul Sullivan, July 30, 2011
PROFESSIONAL MEMBERSHIPS/AFFILIATIONS
New York State Bar Association
BAR ADMISSIONS
New York
United States Tax Court
EDUCATION
New York University, LL.M Taxation, 1986
St. John’s University, J.D., 1981
Georgetown University, B.S. B.A., with departmental honors, 1978
