David Gilliland | Corporate Tax Attorney | Energy

Education

Bar Admissions

What types of clients do you represent?

I represent business entities of all types and sizes to help navigate complex state and local tax challenges.
What types of matters do you work on most often?

I frequently assist clients with resolving contested audits or assessments at the administrative level and when needed, I litigate disputes in court.
What legal challenges are you looking forward to tackling in the future?

I look forward to a full resolution of a long-running controversy concerning the appraisal of cost-based regulated utilities, specifically whether value attributable to regulatory assets is taxable in Texas for property tax purposes.

Select Matters

Property Tax Litigtion: Succeeded in obtaining a Texas Supreme Court ruling defeating pleas to the jurisdiction by various appraisal districts attempting to deny review to an electric utility company on a motion to correct the appraisal roll due to a clerical error.
Franchise Tax Controvery: Succeeded in obtaining $35 million savings for oil and gas client on contested franchise tax credit claimed for research and development expenses.
Motor Vehicle Tax Refund Claim: Succeeded in obtaining $10 million refund on bad debt refund claims filed by several automobile credit companies.
Sales and Use Tax Audit and Administrative Appeal: Succeeded in reducing a $50 million sales and use tax audit assessment to $10 million.
Property Tax - Protests of Comptroller's Appraisals of Electric Utility Property for State Property Value Study: Representation of electric utility clients in long-running controversy over whether value attributable to intangible regulatory assets is taxable property in Texas.

Education

Courts

Bar Admissions

Professional Affiliations

Business Tax Advisory Group, Member
Texas Taxpayers and Research Association, Board Member
Planning Committee, University of Texas CLE Texas Margin Tax Conference 2007-2011

Community Involvement