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Gary J. Elkins

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Gary Elkins founded Elkins, PLC in 1989. Gary engages in a broad-ranging general business practice, including real estate development, federal and state tax credits, partnership, corporate and securities matters, mergers and acquisitions. He is a commercial litigator, experienced in tax-related litigation, administrative alternatives for resolution of tax disputes through the Internal Revenue Service appeals procedures, and bankruptcy litigation.

Gary represents both privately and publicly held companies with respect to recapitalizations, corporate finance and federal securities law compliance. He 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 also served on the Securities Law Committee of the Young Lawyer’s Division of the American Bar Association.

Gary represents and advises public entities and private developers in major real estate developments. Gary is nationally recognized for his expertise with respect to federal tax incentives, including Historic Rehabilitation Tax Credits, conservation contributions (facade easements), and low income housing tax credit(s), New Market Tax Credits and real estate syndications and tax representation of historic property development on a nationwide basis. He 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. Most recently he assisted in the drafting of the newly adopted Texas State historic tax credit statue, and currently represents a number of new developments that are utilizing the credit.

 

Courts Admitted

U.S. Supreme Court
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

Publications

Co-Author of Real Estate Partnerships and Syndications in Louisiana, National Business Institute, Inc. (1986)
Facade Donation Litigation, 6 Preservation Law Reporter (1989) for the National Trust for Historic Preservation

Honors

Board Certified Tax Attorney – Louisiana Tax Specialization Board
The Best Lawyers in America (Taxation and Real Estate)
Outstanding Lawyers of America
Louisiana Super Lawyers
Who’s Who in America
Who’s Who in American Law
The Bar Register of Preeminent Lawyers
Martindale-Hubbell Law Directory – AV Rating
Navy Achievement Medal awarded by Secretary of the Navy

Reported Cases

Neal v. Secretary of the Navy, 472 F.Supp. 763 (D.C. Pa. 1979); Dorsey v. Commissioner, T.C. Memo 1990, 242 (U.S. Tax Court 1990);
Whitney National Bank v. McCrossen, 635 So.2d 401 (La.App. 4th Cir. 1994); writs denied, 639 So.2d 1164 (La. 1994);
Kennedy v. United Airlines, Inc., 797 So.2d 186 (La.App. 5th Cir. 2001); writs denied, 811 So.2d 882 (La. 2002);
Times-Picayune Pub. Corp. v. NOPG, Inc., 814 So.2d 34 (La.App. 4th Cir. 2002); writs denied, 819 So.2d 335 (La. 2012);
Brennan’s, Inc. v. Brennan, 377 S.Supp. 2d 579 (E.D. La. 2005); aff’d. 150 Fed. Appx. 365 (5th Cir. 2005), cert. denied 547 U.S. 1097 (2006);
Whitehouse Hotel Ltd. Partnership v. C.I.R., 615 F.3d 321, 2010 WL 3133374 (5th Cir. 2010).

Education

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

Associations

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