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Practice Teams

Industries

Education

  • University of Washington School of Law, LL.M., taxation
  • University of Washington School of Law, J.D.,
    • Entrepreneurial Law Clinic
  • Gonzaga University, B.B.A., economics, magna cum laude
    • Beta Gamma Sigma International Honor Society

Bar Admissions

  • Oregon
  • Washington

Contact David

3400 U.S. Bancorp Tower
111 S.W. Fifth Avenue
Portland, OR 97204
T: 503.205.2372
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David J. Brandon

Associate

David is an associate on the firm’s tax practice team. His practice focuses on tax and business law, with emphasis on partnership and corporate tax, state and local tax, and emerging businesses. Before joining Miller Nash Graham & Dunn, David served two overseas deployments as an avionics technician in the United States Navy. Afterward, he earned an advanced degree in tax law and worked as a tax consultant with Deloitte Tax LLP in Seattle, where his practice focused on partnership tax and state and local tax.

Representative Experience

Tax-Free Reorganization
  • Structured the split off of one division of a personal services corporation to ensure the transaction's qualification for tax-free treatment under Internal Revenue Code Section 355.
  • Structured split-up of corporation with subsequent combination with a competitor corporation, ensuring the transaction's tax-free treatment under Internal Revenue Code Section 355 and in compliance with "anti-Morris Trust" rules.
  • Structured tax-free merger of professional corporation into nonprofit corporation in accordance with Oregon Revised Statutes and Internal Revenue Code.
  • Negotiated and structured complex consolidation of multiple nonprofit corporations under umbrella of a single "parent" nonprofit corporation. Structured ancillary administrative services agreements and intercompany transactions.
Tax Controversy
Represent taxpayers before the Department of Revenue in Oregon property tax disputes. Represent taxpayers before the Department of Revenue in Washington sales, use, business and occupation, and watercraft excise tax disputes.
Choice of Entity
Advised technology start-up regarding choice of entity. Specific emphasis was on tax issues relating to federal partnership tax regime, Washington B&O tax compliance, payroll taxes, and Section 83(b) elections.
Financial Institution Tax Consulting
Assisted banking client in determining state tax compliance requirements stemming from acquisition of multiple business lines across the United States and Canada. This work included analyzing the unique state income and franchise tax laws and regulations applicable to financial institutions across 48 state and municipal taxing jurisdictions. Specific issues addressed included income tax nexus, qualification as a “financial institution,” unitary business and combined filing groups, income apportionment, and sales and property sourcing.
Foreign Affiliate Tax Reporting
Advised client regarding enactment of “tax-haven” legislation and state income tax reporting requirements relating to offshore subsidiaries.
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