Home Home About Us Practice Areas Our Attorneys Press & Publications Events Diversity Pro-Bono Careers
FOLLOW US:

Brian Gallagher is a partner in the Tax Practice Group of Davis & Gilbert where he concentrates his practice on income taxation. With over 30 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 represents 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. He also represents various public charities, private foundations and trade associations in connection with formation and on-going governance issues.

Prior to joining Davis & Gilbert, Mr. Gallagher served as Chair of the Tax, Trusts and Estates practice at Thelen LLP.

REPRESENTATIVE ENGAGEMENTS

  • Represents various public and private advertising companies in their acquisition of United States-based advertising agencies.
  • Regularly represents clients in the formation and structuring of joint ventures in a variety of industries.
  • Provided United States tax advice in connection with the merger of two Israeli public companies.
  • Represents a private equity fund in the acquisition of minor league baseball franchises.
  • Represents hedge fund managers and private equity managers in fund formation.
  • Represented a restaurant management company in connection with management, joint venture and licensing agreements.
  • Represented a credit card processing company in connection with the structuring of its transfer of assets to a United States public company in a tax-free reorganization.
  • Regularly represents clients in the structuring of like-kind exchanges under Section 1031 of the Internal Revenue Code.
  • Represented a United States-based software company in its merger with a Canadian public company, trading on both NASDAQ and the Toronto Stock Exchange.
  • Represented a Canadian public company in connection with its domestication into a United States company that would trade on the Toronto Stock Exchange.
  • Represented cable television and cellular operators in connection with acquisition and sale transactions as well as joint ventures.
  • Represents entertainers and athletes in cross border tax planning matters.
  • Represented a private equity sponsored medical reference laboratory company in connection with the acquisition of seven medical laboratory companies.
  • Represented United States-based equity funds in connection with the acquisition of loan portfolios or defaulted loans from the Resolution Trust Company.
  • Represents various public charities, private foundations and trade associations in connection with formation and ongoing governance issues.

PUBLICATIONS

Co-Author, "Coronavirus Aid, Relief and Economic Security Act: What You Need to Know," D&G Corporate Alert, April 2020

Co-Author, "Coronavirus Aid, Relief and Economic Security Act (the CARES Act)," D&G Memorandum, April 2020

Co-Author, "Tax Provisions Contained in the CARES Act," D&G Taxation Alert, March 2020

Co-Author, "Supreme Court Rules 'Amazon' / 'Nexus' Taxes Are Permissible," D&G Advertising, Marketing & Promotions Alert, July 2018

Co-Author, "Internet Vendors Now Face New Tax Obligations in Massachusetts," D&G Advertising, Marketing & Promotions Alert, October 2017

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


REPRESENTATIVE ENGAGEMENTS

  • Represents various public and private advertising companies in their acquisition of United States-based advertising agencies.
  • Regularly represents clients in the formation and structuring of joint ventures in a variety of industries.
  • Provided United States tax advice in connection with the merger of two Israeli public companies.
  • Represents a private equity fund in the acquisition of minor league baseball franchises.
  • Represents hedge fund managers and private equity managers in fund formation.
  • Represented a restaurant management company in connection with management, joint venture and licensing agreements.
  • Represented a credit card processing company in connection with the structuring of its transfer of assets to a United States public company in a tax-free reorganization.
  • Regularly represents clients in the structuring of like-kind exchanges under Section 1031 of the Internal Revenue Code.
  • Represented a United States-based software company in its merger with a Canadian public company, trading on both NASDAQ and the Toronto Stock Exchange.
  • Represented a Canadian public company in connection with its domestication into a United States company that would trade on the Toronto Stock Exchange.
  • Represented cable television and cellular operators in connection with acquisition and sale transactions as well as joint ventures.
  • Represents entertainers and athletes in cross border tax planning matters.
  • Represented a private equity sponsored medical reference laboratory company in connection with the acquisition of seven medical laboratory companies.
  • Represented United States-based equity funds in connection with the acquisition of loan portfolios or defaulted loans from the Resolution Trust Company.
  • Represents various public charities, private foundations and trade associations in connection with formation and ongoing governance issues.

PUBLICATIONS

Co-Author, "Coronavirus Aid, Relief and Economic Security Act: What You Need to Know," D&G Corporate Alert, April 2020

Co-Author, "Coronavirus Aid, Relief and Economic Security Act (the CARES Act)," D&G Memorandum, April 2020

Co-Author, "Tax Provisions Contained in the CARES Act," D&G Taxation Alert, March 2020

Co-Author, "Supreme Court Rules 'Amazon' / 'Nexus' Taxes Are Permissible," D&G Advertising, Marketing & Promotions Alert, July 2018

Co-Author, "Internet Vendors Now Face New Tax Obligations in Massachusetts," D&G Advertising, Marketing & Promotions Alert, October 2017

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