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Biography
Tim's principal area of practice is domestic and international business taxation, with a focus on partnerships and corporations. Much of his practice involves the taxation of publicly traded partnerships ("MLPs") and other clients in the energy industry. In addition, he advises individuals, private equity firms, investment banks, partnerships and corporations in various transactions, including mergers and acquisitions, capital market transactions and restructurings. Tim has successfully represented clients before the Internal Revenue Service, the U.S. Tax Court, the U.S. District Court for the Southern District of Texas, the U.S. Court of Appeals for the Sixth Circuit and the U.S. Court of Appeals for the Tenth Circuit.
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Representative
Experience
Representative Transactions
- Represented a number of issuers and underwriters in initial public offerings of equity securities of MLPs
- Since 2003, represented issuers and underwriters in 42 MLP secondary equity offerings
- Represented a private equity firm in its joint acquisition of the general partner of and a majority of the limited partner interests in a refined products pipeline MLP
- Represented a private exploration and production company in a restructuring with its private equity sponsors
- Represented a computer software company in numerous acquisitions of both foreign and domestic software companies
- Represented numerous private and public companies in connection with acquisitions and dispositions
- Represented various issuers and underwriters in connection with debt offerings
Representative Cases
- Saginaw Bay Pipeline Co. v. United States, 338 F.3d 600 (6th Cir. 2003), rev'g, 124 F. Supp. 2d 465 (E.D. Mich. 2001)
- Duke Energy Natural Gas Corp. v. Commissioner,172 F.3d 1255 (10 Cir. 1999), rev'g 109 T.C. 416 (1997)
- United States v. John Cox, Tax Director of BMC Software, Inc. (C.A. 98-2363, S.D. Tex. 1999)
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Activities and Affiliations
- Listed: “Texas Rising Star” in tax law, Texas Monthly, 2005
- Member: Tax Section, American Bar Association; Tax Section, Houston Bar Association
- Speaker: Seminars and investment banking conferences relating to MLPs and partnership structures
- Author: "Recent Texas Property Tax Developments Affecting Tax-Exempt Organizations," 16 Exempt Organization Tax Review 611 (1997); "Recent Texas Property Tax Developments," 34 The Houston Lawyer 44 (1997)
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Education and Professional Background
- Baylor University, B.B.A. summa cum laude, 1992
- Georgetown University, J.D. magna cum laude, 1996 (Editor, Georgetown Law Journal)
- Goldman, Sachs & Co., Mergers & Strategic Advisory, Natural Resources, 2000-2002
- Price Waterhouse L.L.P., 1992-1993
- Certified Public Accountant
- Admitted to practice: Texas, 1996
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