Stephen D. Gardner is a partner in Cooley LLP's Tax practice group and heads its tax controversy practice. He joined Kronish Lieb Weiner & Hellman LLP in 1971, which merged into Cooley Godward Kronish LLP in 2006. Mr. Gardner is resident in the New York office.
Mr. Gardner's practice covers a broad range of corporate and international tax planning and controversy work. His litigation experience has involved extensive trial work in the United States Tax Court, the United States Court of Federal Claims and United States District Courts. He has made numerous appearances before several United States Courts of Appeals, on issues ranging from complex corporate reorganizations and tax accounting rules to foreign tax credit and income sourcing rules.
Mr. Gardner's clients include many Fortune 500 companies. Among them are American Express Company, ConocoPhillips, Entergy Corporation, Goodrich Corporation, HSBC Bank, ITT Industries, Inc., NYSE - Euronext, Shell Oil Company, Starwood Hotels and Walter Energy, Inc. He previously served as Kronish Lieb's managing partner. His noteworthy representations include:
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Recently prevailing against the Justice Department in its attempt to deny losses arising out of the sale of preferred stock on the grounds that a prior, related, transaction did not qualify for section 351 treatment and that it lacked a business purpose and economic substance;
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Prevailing at the trial court level against the Justice Department in its attempt to uphold an IRS determination that his client engaged in a so-called "listed transaction";
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Having a 75 year old regulation declared invalid;
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Having a foreign levy declared a creditable tax on behalf of a dual-capacity taxpayer; and
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Having the government collaterally estopped in a consolidated return regulations case
Mr. Gardner earned his LL.M. from New York University School of Law, where he was Order of the Coif. He earned his LL.B. from University of Florida, where he was Editor of the Law Review and on the Moot Court Team. He also earned his B.A. from University of Florida.
Mr. Gardner has been recognized by Chambers USA, Euromoney Publications, Who's Who Legal, the Best Lawyers in America, "Super Lawyers of New York" and Lawdragon as one of the nation's leading tax lawyers. He has been a member of the New York University School of Law faculty since 1966, where he is now an Adjunct Professor of Law. He currently teaches courses in corporate reorganizations and advanced corporate tax planning and previously taught courses in tax accounting, partnership taxation and advanced capital gains.
Mr. Gardner is admitted to practice before the Supreme Court of the United States, various Courts of Appeals, the United States Court of Federal Claims, the United States Tax Court and the Florida and New York Bars.
Education- New York University School of Law
LLM - University of Florida
LLB - University of Florida
BA
Court Admissions
- U.S. Court of Federal Claims
- U.S. District Court, Middle District of Florida
- U.S. District Court, Southern District of New York
- U.S. Tax Court
- United States Supreme Court
Admissions
Memberships
- New York State Bar Association
- The Association of the Bar of the City of New York
Other Affiliations
- New York University School of Law Faculty, Adjunct Professor of Law
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