David J. Nagle

Representative Client Work

• Complex business transactions, including taxable and nontaxable acquisitions, corporate and partnership restructurings and forward and reverse like kind exchanges
• Federal and state tax controversies, including income, sales and use, property, and responsible person tax matters
• General federal and state tax matters

Bar & Court Admissions

• Massachusetts, 1997
• U.S. District Court, District of Massachusetts
• U.S. Tax Court

Publications

• Court Rules Mass. Same-Sex Couples Can File Joint Tax Returns, WebCPA, Quoted (July 12, 2010)
• Pro Bono 2010: The Other Gay Marriage Case, The AmLaw Daily, Quoted (July 8, 2010)
• Mirror, Mirror: Identifying Property In a Reverse Like-Kind Exchange, Tax Notes (July 5, 2010)
• Lawyer’s E-mails to Co. Co-Owner Deemed Privileged, Massachusetts Lawyers Weekly, Quoted (May 10, 2010)
• Out-of-State Vendor Can’t be Taxed, Massachusetts Lawyers Weekly, Quoted (August 31, 2009)
• State Supreme Judicial Court Ruled in Favor of Client, Town Fair Tire, Inc., in Case Involving Collection of Use Taxes, S&W Press Release (August 25, 2009)
• Town Fair Tire Case, Various Publications, Quoted (August 2009)
• Case Could Extend State's Taxing Powers, Massachusetts Lawyers Weekly, Quoted (August 10, 2009)
• Destination Sourcing Might Resolve States' Conflict Over Sales Taxes, COST Official Says, Daily Tax Report, Quoted (July 16, 2009)
• New Hampshire Businesses Will Not Be Tax Agents for Massachusetts, Governor Vows, Weekly State Tax Report, Quoted (July 2009)
• Massachusetts Finalizes Combined Reporting Regulations, State Tax Notes (July 13, 2009)
• Welcome to TAXachusetts, Tire Business, Quoted (February 16, 2009)
• New Regs Set the Framework for Combined Reporting in Massachusetts, State Tax Notes (February 9, 2009)
• State Chases Sales Taxes in N.H., The Boston Globe, Quoted (February 3, 2009)
• Massachusetts Department of Revenue Releases Emergency Regulation Related to "Check-the-Box" Conformity, Practical U.S./Domestic Tax Strategies (December 1, 2008)
• Massachusetts Department of Revenue Restricts VDA Program for Banks and Intangible Holding Companies that Have Not Filed Returns, Practical U.S./Domestic Tax Strategies (June 2008)
• Massachusetts to Require Withholding by "Pass-Through Entities," Effective January 1, 2009, Practical U.S./Domestic Tax Strategies (May 1, 2008)
• Billion-dollar battle over disputed taxes, Boston Business Journal, Quoted (April 28, 2008)

Client Advisories

• Massachusetts Department of Revenue Releases Emergency Regulation Related to “Check-the-Box” Conformity
• Life Sciences Initiative Offers Biotech Industry $250 million in Tax Benefits
• Governor Patrick Signs Major Tax Bill Including Unitary and "Check-the-Box" Provisions
• Massachusetts to Require Withholding by "Pass-Through Entities," Effective January 1, 2009
• Massachusetts Department of Revenue Restricts VDA Program for Banks and Intangible Holding Companies That Have Not Filed Returns
• Why Amended Tax Returns Are Not Such An Easy Fix
• U.S. Supreme Court Accepts Certiorari in Municipal Bond Case; Consider Filing Now to Preserve Interest on Refund Claims
• New York State Offers Tax Incentive for Green Buildings
• Governor Unveils Major Tax Package
• S&W Defense and Investigations Report February 2007
• New Jersey Supreme Court Adopts Economic Presence Theory for Corporate Nexus
• Massachusetts Sales/Use Tax is Expanded to Tax Electronic Transfers of Standardized Computer Software

Teaching & Speaking Engagements

• Presented to the State Taxation Committee at the Massachusetts Society of Certified Public Accountants Meeting (July 22, 2009)
• "Privilege, Work Product & Kovel Arrangements," Independent SALT Alliance (ISA) (January 2009)
• "Changes in Massachusetts Practice Under the New Law," Suffolk University Law School and the Massachusetts Bar Association (September 19, 2008)
• Program Co-Chair, "Three Minute Case Studies," Boston Bar Association’s State & Local Tax Committee’s annual Massachusetts Tax Update (June 10, 2008)
• "Advanced Sales and Use Tax in Massachusetts," Lorman Education Services (July 2007)
• "Special Issues Affecting the Corporate Tax Basis in Massachusetts," Boston Bar Association (June 2007)
• "Massachusetts Developments and Outlook for 2007," Tax Executives Institute (February 2007)

Awards & Honors

• Best Lawyers in America (2011)
• Chambers USA, Leading Lawyer in Tax (2010)
• "Rising Star," Massachusetts Super Lawyers (2005-2008)

Professional & Civic Activities

• American and Massachusetts Bar Associations
• Boston Bar Association (Leadership Team, 2007-Present; Co-Chair, State & Local Tax Committee, 2006-2008; Tax Section Steering Committee, 2008-Present; Co-Chair, Tax Section, 2010)
• State Tax Committee of Associated Industries of Massachusetts (A.I.M.)
• Adjunct faculty member, Boston University School of Law, 2000
• Former Writing Coach for Citizen Schools 8th Grade Academy
• Board of Directors, Independent SALT Alliance, 2010

Education

• B.A., with Honors, University of Virginia, 1991
• M.A., University of Michigan, 1995
• J.D., cum laude, Harvard Law School, 1997
• LL.M., Taxation, Boston University School of Law, 2000