Stephen D. Good
Area(s) of Expertise
Steve Good has developed a tax law practice over the last 30 years that focuses on corporate and partnership tax issues, both federal and state. He advises clients on the tax treatment of stock and asset purchases, mergers and other forms of tax-free reorganizations; a wide variety of financing transactions, including IPOs and debt offerings; real estate transactions; and bankruptcy reorganizations.
Mr. Good serves as the Chief Executive Officer of the Firm.
Clients and Matters
Mr. Good has represented a number of public and private corporations in various forms of stock and asset transactions, including tax-free reorganizations, spinoffs and asset-based transactions. He also has represented numerous private equity funds in connection with the formation of those funds and the acquisition of equity investments by the funds. Mr. Good has provided tax advice to corporate debtors and real estate partnerships regarding the tax consequences of bankruptcy proceedings and loan restructurings.
In the real estate area, Mr. Good has advised a wide variety of sophisticated real estate partnerships in connection with their formation and operation, and the acquisition of a wide variety of real estate interests, with a particular emphasis in the hospitality industry.
Mr. Good has also represented a number of clients in connection with their Texas franchise tax planning issues, including numerous national financial institutions on the application of the Texas franchise tax to their activities in Texas and the use of innovative structures to minimize their Texas franchise tax exposure. He also has advised out-of-state retailers on the application of the Texas sales tax to their activities in Texas.
Mr. Good has represented many taxpayers in connection with their tax controversies, both at the federal and state levels, from the audit stage, through administrative proceedings, and if necessary, litigation.
Mr. Good was involved in two cases that were heard by the U.S. Supreme Court. Arkansas Best Corp. v. Commissioner, 785 U.S. 212 (1986) dealt with the definition of a “capital asset” and Dickman v. Commissioner, 465 U.S. 330 (1984) which dealt with the treatment of the no-interest component of a gratuitous, no-interest loan.
Mr. Good’s representative clients and matters include:
Honors and Awards