Thomas J. Gallagher’s practice focuses on the tax aspects of commercial transactions of all types, including mergers and acquisitions, private and institutional joint venture transactions, real estate and venture capital transactions, projects involving utilization of the rehabilitation tax credit, and pension fund investments in real estate and real estate partnerships.
Thomas often handles the structuring and review of a variety of collective investment vehicles, including public and private real estate partnerships and public and private REITs. He has also represented institutional clients, including REITs and TEFRA partnerships, in connection with ruling requests and controversies with the Internal Revenue Service.
Thomas earned his undergraduate degree, magna cum laude, in economics from the University of Pennsylvania, where he was a member of Phi Beta Kappa. He earned his law degree, cum laude, from the University of Pennsylvania Law School, where he was a member of the Order of the Coif.
EXPERIENCE :
- Represented Wayne, Pa.-based Evolve IP, The Cloud Services CompanyTM, in connection with the sale of a majority stake in the company to Boston-based private equity firm, Great Hill Partners.
- Represented a state-of-the-art bourbon distillery as the issuer in a significant Series A financing transaction.
- Represented Valley Forge Convention Center Partners, LP in its $280 million sale of Pennsylvania-based Valley Forge Casino Resort to Boyd Gaming Corporation, an American gaming and hospitality company. This transaction drew on the experience of Cozen O’Connor’s corporate, tax, real estate, litigation, and utility, environmental, and energy attorneys.
EDUCATION :
- University of Pennsylvania Law School, J.D., cum laude, 1977
- University of Pennsylvania, B.A., magna cum laude, 1974
- University of Pennsylvania, B.S., magna cum laude, 1974
BAR ADMISSIONS : District of Columbia; Pennsylvania
AFFILIATIONS :
- Alexandria Bar Association
- Pennsylvania Bar Association
- Philadelphia Bar Association
Cost
Rate : $$$