Gary J. Elkins

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• Georgetown University Law Center, LL.M. in Taxation, 1979
• Louisiana State University Law School, J.D., 1976
• Louisiana State University, B.A., 1974

Practice Areas
Real Estate Development and Syndication
Hotel Development
Tax Matters
Securities and Corporate Finance
General Business Representation

• Board Certified Tax Attorney

• American Bar Association
• Louisiana State Bar Association
• New Orleans Bar Association
• Louisiana Bankers Association, Bank Counsel Section

• All Louisiana State Courts
• U.S. District Courts for the Eastern, Middle, and Western Districts of Louisiana
• U.S. Court of Appeals for the Fifth Circuit
• U.S. Court of Appeals for the District of Columbia
• U.S. Tax Court
• U.S. Court of Military Appeals
• Federal Claims Court

About Gary Elkins
Gary Elkins was born in Homer, Louisiana in 1952. Mr. Elkins founded Elkins, P.L.C. in 1989. He has engaged in a broad-ranging general business practice, including corporate and securities matters, mergers and acquisitions, as well as partnership tax and real estate development. Mr. Elkins has been recognized in Who's Who in American Law, and has been selected for membership in the Outstanding Lawyers of America.

Mr. Elkins has substantial commercial litigation experience, as well as experience in tax-related litigation, administrative alternatives for resolution of tax disputes through the Internal Revenue Service appeals procedures, and bankruptcy litigation.

Mr. Elkins was commissioned an Ensign in the United States Naval Reserve in 1973, and upon his admission to the Louisiana Bar in 1976, entered active duty. Mr. Elkins attended Naval Justice School in Newport, Rhode Island, and served as a court martial trial defense counsel at the Naval Legal Service Office, Washington, D.C. for one year before receiving orders transferring him to the staff of the Judge Advocate General of the Navy. There he served in the Litigation Division for the remainder of his active duty obligation. Mr. Elkins was one of the six attorneys responsible for the Department of the Navy and its personnel in all federal litigation matters involving constitutional and administrative law, and upon release from active duty was awarded the Navy Achievement Medal by the Secretary of the Navy for the superior performance of his duties. Upon completion of his service, Mr. Elkins held a commission as a Lieutenant Commander in the United States Naval Reserve.

Since entering private practice, Mr. Elkins has gained significant experience in the corporate finance area, having represented publicly held companies with respect to recapitalizations and federal securities law compliance. Mr. Elkins has served as an arbitrator of securities disputes for the New York Stock Exchange and has been retained on numerous occasions as an expert witness in securities law and tax litigation matters. He has served on the Securities Law Committee of the Young Lawyer's Division of the American Bar Association.

Mr. Elkins has particular experience in representing and advising both public entities and private developers in major real estate developments, including the New Orleans Exhibition Center, 1984 World's Fair, New Orleans Riverwalk, the St. Louis Renaissance Grand Convention Center Hotel, and New Orleans Ritz-Carlton Hotel development. Mr. Elkins has a nationally recognized reputation for his expertise with respect to federal tax incentives, including certified historic rehabilitations, conservation contributions (facade easements), real estate syndications and tax representation of historic property developments. Mr. Elkins has served either as general counsel or special tax counsel for most of the residential real estate developments presently located in the Historic Warehouse District in New Orleans, as well as New Orleans counsel for the National Trust for Historic Preservation. Additionally, Mr. Elkins is actively involved in the use of low-income housing credits under the provisions of the 1986 Internal Revenue Code, as well as financing programs administered by the U.S. Department of Housing and Urban Development and Rural Economic and Community Development (formerly the Farmers Home Administration). A frequent lecturer, Mr. Elkins chaired the panel on low income housing tax credit matters at the American Bar Association's First Annual Conference on Affordable Housing and Community Development Law. More recently, Mr. Elkins chaired the low-income tax credit panel at the American Bar Association's Southern Regional Conference on Housing and Community Economic Development. Mr. Elkins also has spoken on façade easement valuations at the Annual Conference of the National Trust for Historic Preservation.

In addition, Mr. Elkins represents a number of national movie production companies in conjunction with their use of the Louisiana state tax incentives for film and television productions.

Mr. Elkins is co-author of Real Estate Partnerships and Syndications in Louisiana, National Business Institute, Inc. (1986) and authored "Facade Donation Litigation," 6 Preservation Law Reporter (1989) for the National Trust for Historic Preservation. In the area of historic facade donation valuations, Mr. Elkins acted as lead counsel in Dorsey v. Commissioner, T.C. Memo 1990 242, 59 T.C.M. (CCH) 592 (U.S. Tax Court 1990), an important case involving historic facade donation valuation and appraisal methodology.

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