John Porter
USA Guide 2024
Band 4 : Tax: Controversy
Email address
[email protected]Contact number
+1 713 229 1597Share profile
Band 4
About
Provided by John Porter
Practice Areas
John’s practice focuses on tax and fiduciary litigation. He represents taxpayers in sophisticated estate, gift, and income tax controversy matters, including audits, IRS appeals, and litigation. He also provides legal counsel on estate planning issues for high net-worth individuals to best position their estate plan against IRS challenge. John has served as lead counsel for the taxpayer in some of the most significant published transfer tax decisions in the last twenty-five years, including Petter, Christiansen, McCord, and Hendrix (upholding formula clauses used to transfer hard to value assets), Bongard, Stone, Murphy, Black, and Schutt (rejecting IRS attempts to apply 2036 to family entities), Jelke, Dunn, Kerr, Jameson, Davis and Richmond (built-in capital gains discount when valuing stock), Steinberg (approving the net-net gift discount), and Litman/Diener (valuation of restricted stock and reasonable reliance defense to IRS penalties).
Professional Memberships
John is a fellow of the American College of Trust and Estate Counsel and the American College of Tax Counsel and a board certified specialist in probate, trust and estate law by the Texas Board of Legal Specialization.
Publications
Frequent speaker, author regarding federal tax controversy issues, including business valuation.
Personal
JD (cum laude), Baylor Law School, 1986, BBA, accounting, Texas A&M University, 1982.
Chambers Review
USA
John Porter is notable for his experience representing clients in IRS proceedings involving gift and estate tax disputes.