The Legal 500

Gibson Dunn has a strong regional presence on the West Coast with a tax practice concentrated in Los Angeles, representation in Orange County, and access to the expertise of other US offices and the firm’s European tax lawyers. Though comparatively small, the practice group has extensive experience of the tax complexities in key Californian business sectors such as media and entertainment, technology and life sciences. Hatef Behnia ranks as the senior member of the team, although the younger attorneys are now also well-established. Paul Issler, a ‘very talented, very smart, low key guy’, provided tax advice to Intel in structuring and developing the multibillion-dollar WiMax network joint venture with partners including Clearwire Corporation, Sprint and Comcast. Dora Arash, ‘an encyclopedia of tax, a tremendous resource’, combines a strong tax planning department with controversy instructions. In Orange County, Scott Knutson is ‘a very good tax lawyer, diversified and practical’. Practice group clients include Washington Mutual, Nokia and Amazon.com.

Latham & Watkins LLP’s West Coast practice provides ‘service which is outstanding in every area, responsive, accurate and fairly priced’. The group of 26 fee-earners, largely housed in the Los Angeles office, has a well-established regional reputation and is also an integral component of the firm’s global network. In an outstanding department, David Kahn, chair of the Los Angeles tax department, is ‘a pleasure to work with, he understands the bigger picture issues we are trying to solve and advises accordingly’, and Michael Brody is ‘highly sophisticated, a true expert in real estate taxation’, and ‘responsive, accurate, simply the best tax lawyer we have ever encountered’. John Clair is recommended for his wide transactional expertise. Sam Weiner advised on tax issues when the Walt Disney Company acquired Playdom for $563m, and Larry Stein advised Yahoo! on the sale of the HotJobs website to Monster Worldwide for $225m. Kirt Switzer, who divides his time between the Silicon Valley and San Francisco offices, has advised San Francisco-based private equity firm Genstar Capital Partners on deals including the acquisitions of Granite Global Solutions and of Netsmart Technologies. Pardis Zomorodi is recommended for corporate, partnership and investment trust tax advice. Practice group clients include Live Nation Entertainment, Questar and Spansion.

Fenwick & West LLP is a leader in technology and life sciences sector legal service provision, and the excellent tax practice supports other departments in advising hi-tech businesses at all stages of development, from start-up to spin-out, through restructuring and M&A transactions. David Forst heads the tax department of some 20 attorneys which boasts a client base including several major corporations. James Fuller and Ron Schrotenboer are recommended. Adam Halpern provided tax advice to mobile video software and services Qik when it was acquired by Skype for an undisclosed consideration in January 2010, and to online specialty retailer Quidsi on its acquisition by Amazon.com. Clients include Amyris, Asthmatx and Axolotl.

Morrison & Foerster LLP’s West Coast tax practice group is ‘exemplary on all counts’. The firm is extremely strong in state and local tax representation, as reflected in the tax controversy section, and has also established a respected advisory practice capable of handling the most complex and high-value instructions. Niche expertise has been developed in timber-related REIT taxation and renewable energy tax credits. In recent matters, Robert Cudd, ‘a superb tax lawyer – outstanding’, provided tax counsel to Intel in its largest acquisition to date, the $7.7bn purchase of internet security provider McAfee. Joseph Fletcher represented Topcon Corporation, in its agreement to purchase the glaucoma and retina-related assets of California based OptiMedica Corporation. Senior associate Michelle Jewett ‘is as good as any junior partner’. Lawyers named are all based in San Francisco. Practice clients include Gemini Mobile Technologies, the Clorox Company and Topica Pharmaceuticals.

O’Melveny & Myers LLP’s tax practice is chaired from New York although the five West Coast offices house the larger complement. Well rooted in the region’s technology and bio-science sectors, and media industries, the firm also has a strong Asia practice. Luc Moritz is highly respected for his cross-border work, which includes a niche in India-linked transactions. Robert Blashek combines a structured finance and tax practice, and Silicon Valley-based Robert Fisher is recommended for transactional work. The lawyers named are based in Los Angeles except where indicated otherwise. Clients include the Weinstein Company, WebMD and Houlihan Lokey.

Paul, Hastings, Janofsky & Walker LLP’s West Coast tax practice group, chaired by Douglas Schaaf in Orange County, provides expertise in federal and state taxes to regional business sectors as well as having considerable international tax capacity. The practice group attracts a high proportion of direct instructions, including referrals from the Big 4 accountancy firms, as well as providing the tax expertise for the multidisciplinary teams handling major transactions. Los Angeles-based Alexander Lee provided the tax advice when Jacobs Engineering Group acquired the process and construction business of Oslo-listed Aker Solutions for $900m in February 2011. Nancy Iredale acted for Loyola University Health System in a significant case concerning the repayment of FICA payroll tax in respect of medical residents. In Palo Alto, Thomas Wisialowski specializes in investment fund taxation, and also has a REITs practice. Practice clients include Dole Food, Citigroup and Micromuse.

Dewey & LeBoeuf LLP’s two-partner, four-associate Los Angeles-based tax team represents the equity investors and finance providers in an estimated 70% of major renewable energy projects in the United States. Sean Moran, who divides his time between the Los Angeles office and New York, is one of the nation’s experts in renewables energy taxation: Moran represented Citibank in connection with the first leveraged lease of wind generating facilities in which Citibank committed to purchase the Alta Wind Projects from developer Terra-Gen Power and leased them back to a Terra-Gen subsidiary in a deal worth $1.2bn. Michael Duff, in the Los Angeles office, also has considerable experience of structuring complex partnerships and limited liability companies in the renewables sector. Practice clients include MetLife, Citigroup and Wells Fargo Bank.

Irell & Manella LLP’s tax practice group is substantially based in Los Angeles with a smaller team in Newport Beach. The firm was founded in 1941 with a significant tax component, and the tradition persists; the department provides highly effective all-round business tax advice. In recent representative matters, Elliot Freier, of counsel, provided tax counsel to telecom equipment-maker CPI International on the sale of the company to Comtech Telecommunications for cash and stock consideration of approximately $470m. Kevin McGeehan advised NYSE-listed casino operator Pinnacle Entertainment, on the tax aspects of the offering of $350m 8.75% senior subordinated notes and the refinancing of existing high-yield debt securities. Rob Zeitinger is expert in tax issues affecting the aviation sector. The tax practice group has advised US Biodiesel, CDS Holdings and Pinnacle Entertainment.

Loeb & Loeb LLP’s strongest suit is in trust and estate planning for high-net-worth individuals and closely-held family businesses. Stuart Tobisman has built an expert trust and estates group, which regularly handles the most complex advisory instructions and disputes. In January 2011, Tobisman and estate planning specialist Leah Bishop, who is ‘top notch – her response time is terrific and she knows her craft cold’, were members of the team which represented the trustees of the charitable trusts of the late Margaret Cargill, the largest individual shareholder of privately held food giant Cargill, through a series of stock exchange agreements which will over time release an estimated $9bn to the charitable foundations. Paul Frimmer is also recommended for estate, trust and charitable instructions, and John Arao for corporate tax planning and transactions. All lawyers named practice from Los Angeles. The firm has advised Bertelsmann, Frontline Management and the Hilton Foundation.

Orrick, Herrington & Sutcliffe LLP’s West Coast core of ten tax partners is housed in San Francisco, although expertise is also on offer in Los Angeles, Sacramento, Seattle and Portland. The group offers broad tax expertise and clients comment that the firm provides excellent, timely service. Nationwide practice chair George Wolf has been working with Citigroup and the US Treasury Department to develop solutions to tax issues affecting Build America Bonds. Grady Bolding provided tax advice to SodaStream International in its IPO on the Nasdaq Global Select Market. Charles Cardall is expert in municipal finance, non-profit corporation tax matters, and tax-exempt financing; Los Angeles-based Larry Sobel has a similar practice. Practice group clients include Quaker Chemical, Tennessee Energy Acquisition and Highland Capital Management.

Sidley Austin LLP’s West Coast tax lawyers practice from the Los Angeles and San Francisco offices. In recent instructions, Edwin Norris, chair of the Los Angeles tax group, represented Warner Bros in connection with a high-value joint venture involving the production and distribution of numerous video games, and Ivy Jones provided tax advice to Fortress Investment Group in connection with a structural recapitalization of Legendary Pictures, the co-producer of films including ‘The Dark Knight’, ‘Superman Returns’ and ‘Inception’. Clifford Gerber, in San Francisco, is expert in the tax aspects of public finance. Clients include Catholic Healthcare West, City of Los Angeles and San Francisco Public Utilities.

Skadden, Arps, Slate, Meagher & Flom LLP’s Los Angeles tax group, which ‘staffs leanly’ to give good value, provides ‘excellent service in terms of quick response time, full reflection on issues, and mature risk assessment’. Michael Beinus is ‘very good at tax planning’. Moshe Kushman, who has a nationwide client following, and a solid cross-border transactional practice, represented Carlyle Asia Pacific Buy-Out Fund II in the sale of a 49% stake in China’s Yangzhou Chengde Steel Tube Company to Precision Castparts; the deal was the second-largest private equity exit from China. Practice clients include Westwood One, Deutsche Bank Securities and BHP Billiton Finance.

Baker & McKenzie’s West Coast tax practice, some 35 lawyers strong, is based in Palo Alto. The firm’s main interest is in international taxation and transfer pricing, but the firm’s following of Californian technology and pharma businesses generates a significant flow of US domestic tax instructions. Gary Sprague heads the North California tax group in which Pat Powers is recommended for state tax planning, and John Peterson is expert in the hi-tech sector and also handles tax controversy. Clients include Alcon Laboratories, Whirlpool and Louisiana Pacific Corporation.

Cooley LLP’s West Coast tax practice is housed in the Californian offices of San Francisco, Palo Alto and San Diego, with a small presence in Broomfield, Colorado. The key tax expertise in California is directed at the Silicon Valley bio-pharma and hi-tech corporations, although the wider business community of the region is also well-served by business-oriented and friendly lawyers. Based in Palo Alto, Robert ‘Buff’ Miller provided tax advice to Genoptix when the company was taken over by Novartis, and in San Francisco, Susan Cooper Philpot provided tax counsel Dionex when the company was acquired by Thermo Fisher Scientific for $2.1bn. Mark Windfeld-Hansen, in the Palo Alto office, has advised in numerous high-value transactions, and is recommended for advice to emerging growth companies. Clients include Coltec Industries, Gilead Sciences and Verizon Communications.

DLA Piper LLP’s Californian 35-strong tax group is represented in Palo Alto, San Francisco, Los Angeles and San Diego. Members contribute to the national, and international, tax practices, and also meet the demands of the challenging regional market. Larry Tannenbaum has a strong REIT following and Ellen van Hoften is known for her sophisticated estate and transfer tax planning. Neil Balmert provided tax advice to a venture-backed medical device company on a complex $500m taxable reverse cash merger. Arthur Rinsky, in Palo Alto, also has a broad business-oriented practice with a bias towards real estate and partnerships. Lawyers are based in San Diego except where otherwise indicated. Practice group clients include Allergan, Sanmina-SCI and Silicon Laboratories.

Foley & Lardner LLP’s tax team is small but very competent. Peter Elias in San Diego is well-followed by private equity and real estate investment funds, he represented Pacific Office Properties in structuring a joint venture investment fund for the acquisition and operation of an office park. Mark Schieble, in San Francisco, has a wide practice which includes trust and estate planning. Practice clients include Scripps Health and the Shidler Group.

McDermott Will & Emery LLP’s Silicon Valley office houses the firm’s core West Coast tax lawyers, with the team also represented in Los Angeles. International tax work is the key focus of the team, although John Ryan has a wide planning and controversy practice, and Roy Crawford is an experienced SALT lawyer. Clients include Buy.com, Chevron and Mercury General.

Mitchell, Silberberg & Knupp presents as a top quality mid-sized firm with an excellent reputation for entrepreneurial support and a particularly developed niche in the entertainment sector, intellectual property, and trust and estate tax. ‘Excellent and dynamic’ David Wheeler Newman is an expert in state and individual tax planning and charitable giving, and Allan Cutrow is highly commended for a similar practice which includes controversy representation. Jeffrey Davine has considerable expertise in the entertainment industry, and is recommended for federal and SALT tax controversy. Robert Lowe has a strong employee benefits practice. All lawyers named are based in Los Angeles. Clients include L-3 Communications and UCLA Foundation.

Munger, Tolles & Olson’s tax department provides a comprehensive service in federal taxation, handling large and mid-tier transactions and advisory matters as well as controversy. Stephen Rose heads the tax department from Los Angeles; he recently provided advice to Berkshire Hathaway in its $44bn acquisition of the remaining 77% of outstanding Burlington Northern Santa Fe Corporation shares not already owned; the deal was structured as a tax free merger. Also recommended, David Goldman advised Oaktree Capital Management in connection with its investment in, and the restructuring of, German yacht maker Bavaria Yachtbau. Practice clients include Edison International, United Talent Agency and Universal Music Group.

Pillsbury Winthrop Shaw Pittman LLP’s West Coast tax practice is represented in Los Angeles, San Francisco, San Diego and Silicon Valley. The ‘incredibly responsive, very smart, and relentless’ Julie Divola heads the San Francisco tax department, which represented Clearwater Paper in connection with its $500m December 2010 acquisition of specialty paper product producer Cellu Tissue Holdings. ‘Technically excellent’ William Bonano, also resident in San Francisco, includes cross-border transfer pricing within his wide practice.

Proskauer Rose LLP’s Los Angeles tax and personal planning departments are commended for ‘gold standard’ service. Mitchell Gaswirth is ‘analytical, practical and proactive’ and expert in complex trust and estate matters; Gaswirth led the work for the Co-Trustees of the Merv Griffin Living Trust in connection with the income and wealth transfer tax issues. Michael Fernhoff, who specializes in the federal tax aspects of transactions and restructuring, left Kaye Scholer LLP to become a partner in the Los Angeles office in January 2010.

Steptoe & Johnson LLP’s Phoenix-centered tax practice attorneys ‘are knowledgeable, and proactive in anticipating problems’. Co-chair Pat Derdenger, who is ‘attentive, communicative, and sensitive to client billing concerns’, includes controversy within his corporate tax practice. Dawn Gabel is recommended for her SALT expertise. Practice clients include First Data Corporation and National Semiconductor.

Winston & Strawn LLP’s Californian-based SALT tax group is led by Charles Moll ‘overall, an outstanding state and local tax attorney’, from San Francisco. The firm currently represents both Elan Pharmaceuticals and Genentech in several cases of first impression involving a number of high-profile biotech industry issues. Practice clients include Marie Callender and Hitachi.