Cowling, David E.

Current Employment Position(s)

Partner

Lawyer Overview

David Cowling has extensive transactional and tax controversy experience with taxing authorities throughout the United States and abroad. He chairs the Firm's State and Local Tax Practice and its e-Commerce Tax Practice.

David is integrally involved in several dozen pending audits and cases involving online travel companies. Recent tax controversy defense work includes defense of a substantial West Coast unitary assessment and successful appeal of a very large municipal use tax assessment. David represents diverse financial services, manufacturing, marketing, wholesaling, distribution, retailing, and services industry taxpayers.

David is a member of the BNA Tax Management State Tax Advisory Board, the CCH State Tax Advisory Board, the Texas Comptroller's Taxpayer Advisory Group, the State Bar of Texas (Tax Section), and the District of Columbia Bar (Taxation Section). He serves on the board of trustees of the St. Philips School and Community Center in Dallas.

Areas of Practice

• Tax
• State and Local Tax Controversies
• State and Local Tax Counseling
• Mergers & Acquisitions/Tax
• Private Equity/Tax
• Hospitality
• Bankruptcy Taxation
• International/Cross-Border Planning & Transactions
• Tax Audits & Controversies

Representative Cases

• Alon USA Energy acquires Edgington Oil from Apex Oil
• Centex in dispute with State of Nevada regarding sales tax , (2009)
• EDS involved in dispute regarding tax benefit transfer transactions , (2009)
• Home Interiors & Gifts, Inc. successful in challenge with Department of Revenue regarding Illinois' assessment on interest earned from investments
• J.C. Penney sells Eckerd drugstore operations to CVS Corp. and The Jean Coutu Group , (2009)
• Kaiser Aluminum and twenty of its subsidiaries emerge successfully from chapter 11 protection , (2009)
• Loewen Group International and 870 affiliated entities file for chapter 11 , (2009)
• Major property owner participates in sale-leaseback involving 53 properties
• NationsRent, Inc. and its subsidiaries file for chapter 11 in $1.2 billion reorganization of company
• R.J. Reynolds Tobacco acquired Santa Fe Natural Tobacco
• R.J. Reynolds Tobacco combines with BAT's Brown & Williamson to form Reynolds American , (2009)
• Sabre receives synthetic lease financing for new corporate headquarters in Southlake, Texas
• SKM restructures All-In-One Products and USA Printing & Mailing
• Southland Corporation obtains a series of taxpayer victories from prior sale of Stock Notes , (2009)
• Southland Corporation prevails in constitutional challenge to Maryland tax assessment on sale of Citgo stock
• Teleglobe sells core voice and data business to Cerberus Capital Management and TenX Capital Partners
• Texas Instruments receives economic development incentives for new semiconductor plant in Texas
• Ultramar Diamond Shamrock Corporation merges with Valero Energy
• Wachovia Bank is represented by firm in offshore business arrangement and access to Genpact's global operations , (2009)
• Williams Power successfully defends proceedings arising from improperly assessed utility user taxes , (2009)
• Xcel Energy purchases all outstanding public shares of NRG Energy

West Practice Categories

Banking & Finance Law, Bankruptcy Law, Corporate Taxation, Estate & Gift Taxation, Excise Taxes, Income Taxation, International Law, International Taxation, International Taxation, International Transactions, Mergers, Acquisitions & Divestitures, Payroll Taxes, Property (Ad Valorem) Taxes, Sales & Use Taxes, State, Local & Municipal Law, Taxation Law

Bar Admissions

• District of Columbia
• New York
• Texas

Education

• New York University
• Texas Tech University
• U of Texas - Austin

Published Works

• Provena Covenant Medical Center v. Department of Revenue: Illinois Supreme Court Suggests New, Narrow Tests for Charity Care, 2010
• Conundra on the Tundra: Will the U.S. Supreme Court Exercise Liberty and Provide Justice for all in Polar Tankers v. City of Valdez, Alaska? Jones Day State Tax Return, 2009
• New York Governor Proposes Important Tax Changes, Jones Day State Tax Return, 2009
• American Recovery and Reinvestment Tax Act of 2009: Description of Key Business Provisions, 2009
• New York Governor Proposes Important Tax Changes, 2009
• Texas Makes More Procedural Changes To Audit and Hearing Process, Jones Day State Tax Return, 2007
• Texas Comptroller Transfers Administrative Tax, 2007
• The SSTP Has Landed: Dealing With The Streamlined Sales Tax Rules, TEI Dallas Chapter, Jones Day State Tax Return, 2005
• Texas Successor Liability: Avoiding Traps for the Unwary In Purchasing Certain Assets of Companies in Bankruptcy, BNA Tax Management, Weekly State Tax Report, 2005
• Texas Successor Liability: A Trap For The Unwary, Jones Day State Tax Return, 2005
• Indiana Tax Court Once Again Rejects State's Attempt To Tax 100 Percent of U-Haul Companies' Rental Receipts, Jones Day State Tax Return, also published in BNA's Weekly State Tax Report on the Web and Multistate Tax Report, 2005
• No Indiana DOR, You Can't Have All The Cookies In The Cookie Jar -- Indiana Tax Court Once Again Rejects The Indiana DOR's Attempt To Tax 100% Of The Income Of The Indiana U-Haul Companies, Jones Day State Tax Return, 2005
• Tax Reserves, Tax Planning and Workpapers: 'Are My Tax Documents Privileged?' TEI Dallas Chapter, 2004
• Run, Here Come the Cops - Troublesome New California Anti-Tax Shelter Provisions; Recent MTC Tax Shelter Report and Activities, Jones Day State Tax Return, 2004
• Business Purpose and State Tax Shelter Legislation, TEI Dallas Chapter's Current Developments Tax Seminar, 2004
• The Wild and Wooly Year That Almost Was: The Texas Legislature Ends a Tumultuous Legislative Session with a Whimper, Jones Day State Tax Return, 2003
• The Empire Strikes Back - New York Tax Appeals Tribunal Overturns Favorable Decision in Sherwin-Williams, Holds Sherwin-Williams Responsible for Filing Combined Returns With Its Intellectual Property Holding Companies, Jones Day State Tax Return, 2003
• The E-Tax Man Cometh, 2002

Address

2727 North Harwood Street
Dallas, TX 75201-1515

Phones

1.214.969.2991 (Business Phone)

Faxes

1.214.969.5100 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.jonesday.com