David's Profile

David is a shareholder and member of Maynard Cooper's Corporate Securities & Tax practice, as well as a member of several related practice groups including the Firm's Tax, Economic Development & Incentives, Mergers & Acquisitions, and Charitable Foundations & Tax-Exempt Organizations practice groups.

He applies broad experience in a variety of business operation aspects to represent companies of all sizes and industries, with a focus on the choice of entity decisions, joint venture formations, business planning, mergers, acquisitions, and general corporate governance. He also utilizes his specialized tax training to advise business clients in the areas of federal, state and local taxation, economic incentive procurement, and nonprofit tax exemption.

David holds an LL.M. from New York University, and he earned his J.D., summa cum laude, from the University of Alabama School of Law. He holds a B.S., magna cum laude, from Birmingham-Southern College.

David's Experience

Economic Development

  • Assisted global technology company in procurement of state and local incentives for a first-of-its-kind data center project in Alabama.
  • Magna/KAMTEK, Inc. - Assisted global automotive supplier in the procurement of state and local incentives for a project with an estimated $535 million investment.
  • Rain Bird Corporation - Assisted national leader in irrigation product manufacturing in the procurement of state and local incentives in connection with a multi-phase project in Steele, Alabama.

Tax Controversy

  • Asphalt Consultants, Inc. v. Various Counties & Cities (Alabama Tax Tribunal, Docket No. County/City 19-100-LP, January 24, 2020) – Successfully appealed final assessments of local sales tax that were levied after private auditing firm found that the taxpayer failed to collect and remit sales tax on customer sales. The Alabama Tax Tribunal agreed with the argument that the taxpayer had a lack of nexus with the respective cities and counties that would have imposed the collection obligation. The final assessments were voided in their entirety.
  • Amelia R. and Campbell B. Lanier, IV v. State of Alabama Department of Revenue (Alabama Tax Tribunal, Docket No. Inc. 17-268-LP, December 5, 2019) – Successfully appealed a final assessment of Alabama personal income tax arising from the denial of a bad debt deduction in connection with a nonbusiness loan transaction. The final assessment was voided in its entirety.
  • John A. & Ann A. Gasser v. State of Alabama Department of Revenue (Alabama Department of Revenue Administrative Law Division, Docket No. Inc. 11-489, October 15, 2012) - Successfully appealed a final assessment of Alabama personal income tax arising from the receipt of settlement proceeds by non-resident shareholders of an Alabama-headquartered corporation who had sued the corporation and certain insiders for fraud. The final assessment was voided in its entirety.

David's Accolades

  • The Best Lawyers in America© for Tax Law (2020 - present), Economic Development (2021)

David's Affiliations and Civic Involvement

  • Federal Tax Clinic, Board Member
  • Alabama State Bar Association, Tax Section
  • Birmingham Tax Forum
  • Birmingham Bar Association

David's Speaking Engagements

Setting Up and Counseling Nonprofits
June 7, 2019
Presenter at the Birmingham Bar Association

Helping Your Clients Select the Best Entity Option
October 12, 2017
Presenter at National Business Institute Seminar

Hot Legal Topics in Alabama Economic Development
July 25, 2017
Co-presenter at Economic Development Association of Alabama Summer Conference 2017

Young Professionals Summit: Navigating the Legal Hurdles in Winning & Closing Projects
January 31, 2017
Co-presenter at Economic Development Association of Alabama Winter Conference 2017

2015 Alabama Tax Legislative Update
October 30, 2015
Co-Presenter at CLE Alabama's 2015 Business Law Seminar

Understanding the Alabama Limited Liability Company Law of 2014
Summer 2015
Co-presenter at Accounting Firm Lunch and Learn Series

How State and Local Governments Use Tax and Other Incentives to Attract Businesses
May 18, 2013
Co-presenter at American Bar Association Young Lawyers Division Spring Conference 2013

Legal Aspects of Nonprofit Fundraising
March 10, 2011
Co-presenter at The Alabama Association of Nonprofits' 2011 Nonprofit Summit


Admissions

State Bar: Alabama

Education
  • New York University School of Law
    • (2009, LL.M.)

  • University of Alabama School of Law
    • (2008, J.D., summa cum laude; Alabama Law Review, Electronic Works Editor; Order of the Coif; Hugo Black Scholar; Recipient of Dean M. Leigh Harrison Award; Bench & Bar Legal Honor Society)

  • Birmingham-Southern College
    • (2005, B.S., magna cum laude)


Thursday, December 10, 2020

Alabama Department of Revenue Provides Guidance on NEW Annual Online Renewal of Sales and Other Tax Licenses

On October 28, 2020 the Alabama Department of Revenue (ALDOR) released guidance to taxpayers regarding new requirements for the renewal of sales tax and other tax licenses. These requirements change long-standing practices in Alabama that did not require the annual renewal of such licenses. As of November 1, 2020 sales...

Read More
Thursday, August 20, 2020

168 Maynard Cooper & Gale Attorneys Listed in The Best Lawyers© in America 2021

Birmingham, AL. (August 20, 2020) Maynard Cooper & Gale is pleased to announce that 168 of the Firm’s attorneys have been recognized in the 2021 edition of The Best Lawyers in America©, a peer-review guide highlighting attorneys with significant achievements in their areas of practice. With 76 practice areas listed...

Read More
Tuesday, May 5, 2020

Some Expenses May No Longer Be Deductible In Connection With PPP Loans

On April 30, the Internal Revenue Service (“IRS”) released Notice 2020-32 clarifying the IRS’s position with respect to the deductibility of certain expenses paid using loan proceeds received under the CARES Act’s Paycheck Protection Program (“PPP”). The recent IRS Notice confirms that no deductions will be permitted for otherwise deductible...

Read More