David J. Nagle

Representative Client Work

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

Bar & Court Admissions

• Massachusetts, 1997
• U.S. District Court, District of Massachusetts
• U.S. District Court, District of Connecticut
• U.S. Tax Court
• U.S. Court of Appeals for the First Circuit

Publications

• Snowbirds Beware: No Vacation from DOR, Boston Business Journal (May 2012)
• The Scope of Work Product In Massachusetts Tax Controversies, State Tax Notes (March 28, 2011)
• S&W Assists GLAD with Another DOMA Court Challenge, AmLaw Daily, New York Law Journal, Bay Windows (November 9, 2010)
• 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)

Teaching & Speaking Engagements

• "Massachusetts Tax Expenditure Debate," Suffolk University MST Program (November 20, 2012)
• "Recent Developments in Massachusetts Taxation of Financial Institutions," American Bar Association (September 14, 2012)
• "Love and Money: The Interplay Between the Code, DOMA, and 'Evolving' State Domestic Relations Laws," American Bar Association (September 14, 2012) 
• Program Moderator, "Appeals - The IRS Perspective," Boston Bar Association Tax Section (May 3, 2012)
• "Implementation of Unitary Combined Reporting in Massachusetts," Independent SALT Alliance (January 13, 2011)
• "Transfer Pricing: A U.S. International and Massachusetts Update," 1st Annual New England Federal Tax Forum, Massachusetts Continuing Legal Education, Inc. (MCLE) (December 3, 2010)
• Program Co-Chair, "Controversies & Litigation with the IRS & MA DOR," Massachusetts Continuing Legal Education, Inc. (MCLE) (November 3, 2010)
• 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

• Legal 500 U.S. (2012)
• Best Lawyers’ 2012 Boston Litigation & Controversy - Tax Lawyer of the Year
• Best Lawyers in America (2011-2013)
• Chambers USA, Leading Lawyer in Tax (2010-2012)
• Massachusetts Super Lawyers (2010-2012)
• "Rising Star," Massachusetts Super Lawyers (2005-2008)

Professional & Civic Activities

• American Bar Association, Section of Taxation (1998-present)
• Boston Bar Association (Education Committee, 2012-present; Co-Chair, Tax Section, 2010-2012; Co-Chair, State & Local Tax Committee, 2006-2008)
• Massachusetts Department of Revenue (DOR) Advisory Council (2013-present)
• Massachusetts Continuing Legal Education, Inc. (MCLE) (Tax Curriculum Advisory Committee, 2011-present)
• Associated Industries of Massachusetts (AIM) (Taxation Committee, 2002-present)
• Greater Boston Chamber of Commerce (Government Affairs Committee, 2012-present; 2011 Boston's Future Leaders Program) 
• Independent SALT Alliance (President, 2012-present; Board Member, 2010-present)
• Adjunct faculty member, Boston University School of Law, 2000

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