Senior Counsel with Morrison & Foerster, Thomas Steele has focused his practice for the last 25 years on state and local tax matters, including tax controversy matters. He has actively litigated matters in numerous states involving a variety of taxes, including income/franchise, sales & use, excise, environmental, gross receipts, and property taxes. In addition to focusing on tax controversy in various states, he has developed special expertise in state and local tax issues faced by national communication companies, including both traditional telecommunications providers and emerging technologies (such as smart phones and Voice Over Internet Protocol).
While Mr. Steele has an active court litigation practice, where possible, he has worked to resolve cases through administrative appeals in order to avoid the expense and delay of court litigation.
Mr. Steele's tax controversy experience includes a number of high impact, large monetary value cases at both the state and local levels. For example, in the corporate income tax arena, he acted as counsel of record in United States Supreme Court proceedings involving a successful challenge to California's discriminatory dividend received deduction that reportedly involved refunds for taxpayers in excess of $1 billion. He acted as lead counsel in a worldwide unitary combination case (that involved over $700 million in potential California franchise taxes) and that was successfully resolved at the administrative level. In the personal tax arena, he acted as lead counsel in a large case (involving over $500 million in potential California personal income taxes for one family) that was also successfully resolved at the administrative level. In the property tax arena, he represented the Santa Fe Railroad and the Southern Pacific Railroad in challenging the simultaneous reassessment under Proposition 13 of almost 5,000 separate parcels (including such high profile development projects as the San Francisco Mission Bay Project and ranch lands covering hundreds of thousands of acres). Finally, in the sales and use tax arena, he represented the developers of the large geothermal steam field at the Geysers in successful litigation defeating an attempt to impose sales tax on steam used for generating electricity.
Mr. Steele is the past chairman of the Bar Association of San Francisco's Tax Section. While earning his degree from the School of Law at the University of California, Davis, Mr. Steele was Editor-in-Chief of the U.C. Davis Law Review, and was elected to Order of the Coif. In addition, he received the U.C. Davis Law School Medal.Education:
J.D., University of California, Davis, School of Law (1976)
B.A., University of Virginia (1970)
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to firstname.lastname@example.org.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to email@example.com.
Put me on standing order
Notify me when new releases are available (no standing order will be created)