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About
Provided by John Porter
Practice Areas
John’s practice focuses on tax and fiduciary litigation. He represents taxpayers in sophisticated estate, gift, and income tax controversy matters, including audits, IRS appeals, and litigation. He also provides legal counsel on estate planning issues for high net-worth individuals to best position their estate plan against IRS challenge. John has served as lead counsel for the taxpayer in some of the most significant published transfer tax decisions in the last twenty-five years, including Petter, Christiansen, McCord, and Hendrix (upholding formula clauses used to transfer hard to value assets), Bongard, Stone, Murphy, Black, and Schutt (rejecting IRS attempts to apply 2036 to family entities), Jelke, Dunn, Kerr, Jameson, Davis and Richmond (built-in capital gains discount when valuing stock), Steinberg (approving the net-net gift discount), and Litman/Diener (valuation of restricted stock and reasonable reliance defense to IRS penalties).
Professional Memberships
John is a fellow of the American College of Trust and Estate Counsel and the American College of Tax Counsel and a board certified specialist in probate, trust and estate law by the Texas Board of Legal Specialization.
Publications
Frequent speaker, author regarding federal tax controversy issues, including business valuation.
Personal
JD (cum laude), Baylor Law School, 1986, BBA, accounting, Texas A&M University, 1982.
Chambers Review
High Net Worth
John Porter handles complex estate tax audit, controversy, and litigation work for wealthy individuals and prominent businesses.
John Porter of Baker Botts represents high net worth clients in tax controversy matters. His clients include fiduciaries and beneficiaries, and he advises on trust administration and fiduciary duties.
John Porter is a well regarded tax controversy practitioner operating from the firm's Houston office.
Strengths
Provided by Chambers
"I have worked with John Porter for years and he is very smart and a really good lawyer."
"He is known for tax litigation. He is the real deal. John is most known one in the country."
"I am always impressed with John. He has uncommon judgement about when a client should settle and when they should go forward. He has very high-profile cases and is the go-to litigator in Texas."
"John Porter is very well known for disputes involving family limited partnerships and estate and gift tax issues. There is no better practitioner to defend a big case."
"John is probably one of the best fiduciary litigators in the country. Getting to work with him is considered a privilege."
"John is considered the pre-eminent tax controversy attorney in the country."
"I have worked with John Porter for years and he is very smart and a really good lawyer."
"He is known for tax litigation. He is the real deal. John is most known one in the country."
"I am always impressed with John. He has uncommon judgement about when a client should settle and when they should go forward. He has very high-profile cases and is the go-to litigator in Texas."
"John Porter is very well known for disputes involving family limited partnerships and estate and gift tax issues. There is no better practitioner to defend a big case."
"John is probably one of the best fiduciary litigators in the country. Getting to work with him is considered a privilege."
"John is considered the pre-eminent tax controversy attorney in the country."
