John H. Gadon

Shareholder | Portland | 503.778.2130 | gadonj@lanepowell.com

Area of Practice

• State Tax Planning and Litigation
• Federal Tax Planning and Litigation
• Project Finance, including Taxable and Tax-Exempt Bond Financing
• Tax-Exempt Organizations

Professional Experience

• Trial Attorney, Office of Chief Counsel, Internal Revenue Service, Cleveland, Ohio (1983-1988)

Admitted to Practice

• Oregon
• Washington
• U.S. Tax Court
• U.S. District Court, District of Oregon
• U.S. District Court, Western District of Washington

Academics

• University of Washington (J.D., with honors, 1983)
  • Order of the Coif
• Brown University (B.A., 1979)

Practice Group and Specialty Team Memberships

• Business
• Public/Private Partnerships
• Taxation

Representative Clients

• American Honda Motor Co., Inc.
• AT&T Inc.
• Fred Hutchinson Cancer Research Center
• Homestead Capital
• Norvatis Corporation
• Oracle Corporation

Representative Cases

• AT&T Corp. v. Department of Revenue, Oregon Tax Court, 15 OTR 202 (summary judgment for AT&T, $3,000,000 income tax refund)
• Abby’s, Inc. v. Department of Revenue, Oregon Tax Court, Magistrate Division, Case No. 983147B (trial judgment for Abby’s, Inc., income tax)
• America West Airlines, Inc. v. Multnomah County (In re America West Airlines, Inc.), Case No. 91-07505-PHX-RGM (Bankr. D. Ariz.) (Oregon property tax, partial summary judgment for America West and subsequent settlement; substantial tax refund)
• Oracle Corp. v. Department of Revenue, Oregon Tax Court, Magistrate Division TC-MD 070762C (income tax, DOR motion for partial summary judgment denied.  Taxpayer not required to report income as business income or non-business income uniformly in each state. DOR had asserted taxpayer should be estopped from classifying gain or sale of stock as non-business income for Oregon tax purposes where it had classified gain as business income in state of domicile. Classification of income for Oregon tax purposes was solely issue of Oregon law, irrespective of  how income was reported in other states.)
• Weyerhaeuser v. Department of Revenue, Oregon Tax Court Magistrate Division, Case No. 980749 (Oregon income tax, settlement, substantial tax refund)
• WTD Industries, Inc. v. United States (In re WTD Industries, Inc.), Case Nos. 95-8483 et al. (Bankr. W.D. Wash.), (Federal income tax; settlement, substantial tax refund)

Awards and Honors

• Fellow, American Bar Foundation
• Named as one of The Best Lawyers in America®, 2009-2010

Professional and Community Activities

• Oregon State Bar
  • Taxation Section: Chair (1997-1998); Executive Committee, (1992-1999)
• American Bar Association
  • Taxation Section: State and Local Tax Committee; Exempt Organizations Committee
• Brown Club of Oregon, Vice President