Tommy’s practice includes experience in the federal income taxation of business transactions and business entities, including formations, mergers and securities offerings of partnerships (publicly traded “master limited partnerships” and private) and joint ventures and dispositions of interests therein; oil, gas and mineral transactions; mergers, acquisitions and spin-offs of corporations; royalty trusts; and financially troubled entities, including financial institutions.

Bar Admissions

Education
JD, University of Houston Law Center, Order of the Barons, 1981

BBA, Accounting, The University of Texas at Austin, 1978

• AK Migration: Receipt of a Partnership Interest for Services: A Controversy That Will Not Die
• AK Migration: Investment Tax Credit or Cash Grant in Lieu of Investment Tax Credit for Qualifying Therapeutic Discovery Projects
• Chief Counsel Memorandum Examines MLP IDR Resets
• Goodbye 2017, Hello Tax Reform
• AK Migration: IRS Releases Form 8942 for Qualified Therapeutic Discovery Projects
• AK Migration: Carried Interest Tax Provisions of the American Jobs and Closing Tax Loopholes Act of 2010
• AK Migration: IRS Provides Guidance on Application Process for Qualified Therapeutic Discovery Project Investment Tax Credits or Cash Grants
• Say Goodbye to Leveraged Partnership Transactions: New Federal Income Tax Regulations Address Disguised Sales and Allocations of Partnership Debt
• IRS Again Considering MLP Private Letter Rulings
• They’re Here… MLP Qualifying Income Regulations Have Finally Arrived
• Well… MLP Qualifying Income Regulations Were Here…
• President Obama’s Proposal Regarding U.S. Federal Income Tax Deferral and Enforcement against Tax Havens
• Review of Tax Provisions in the Economic Stimulus Package
• Tax Provisions Contained in the President’s Budget for FY2010
• Midstream Energy REITs: A New Structure