Tax
Tax is more than a mid-April issue to most businesses, it’s a bottom-line concern. Tonkon Torp’s tax clients include closely held businesses as well as international industry leaders. We help clients structure their businesses and transactions to minimize tax liability while ensuring compliance with local, state and federal tax laws.

Our tax attorneys advise on all types of transactions and tax-related matters including:
  • Entity formation and structure
  • Mergers and acquisitions
  • Domestic and international joint ventures
  • Executive compensation and benefits
  • Investment and research credits
  • Tax-exempt organizations
  • Employee stock ownership plans (ESOPs)
  • Tax-qualified retirement plans
  • Property tax assessments
We also represent clients in tax controversies, including audits and litigation before the Internal Revenue Service, state and local taxing authorities, the U.S. Tax Court, the Oregon Tax Court and more.

Sale of Specialty Pharmacy Company

Represented seller in the restructure and sale of a 51% interest in a specialty pharmacy company.

Sale of Portland Bottling Company

Tonkon Torp negotiated the sale of 92-year old Portland Bottling Company. The buyer is an entity formed by Ed Maletis, former founder of beer and spirits giant Columbia Distributing.

Sale of Cadet Manufacturing Company

Tonkon Torp negotiated and finalized the sale of Vancouver-based Cadet Manufacturing to an Irish company called Glen Dimplex, the world's largest electric heat manufacturer.

Sale of Linn County Tree Farm

Represented the seller of a Linn County, Oregon tree farm that had been family-owned for some 60 years.

Representation of Sale to Financial Buyer

Represented a client, a Northwest based supplier of truck, trailer and various truck wheel products, in an eight figure sale to a financial buyer.

Tonkin Family of Dealerships Investment Technology Joint Venture

Represented the Tonkin Family of Dealerships, one of the Northwest's largest automobile dealership groups, in structuring a multi-tiered investment in a joint venture to develop software platforms and solutions for the automobile industry.

Benson Industries

Represented Benson Industries, one of the world's largest designers and manufacturers of the glass and metal curtain walls (building facades), in an eight figure sale to a subsidiary of Berkshire Hathaway.

Moda Health

Represented Moda Health in structuring a majority stake in a joint venture to provide pharmacy services to senior living facilities.

DirectTV, Inc. v. Department of Revenue

Obtained summary judgment from tax court holding that DirectTV's Oregon-based property is subject to local assessment, which does not include intangibles, and not central assessment, which does include intangibles.

Dish Network L.L.C. v. Department of Revenue

Represented a satellite television provider challenging whether it provides "data transmission services" which could subject it to central assessment.

Powerex Corporation v. Department of Revenue

Filed amicus brief on behalf of a regulated utility before the Oregon Supreme Court to determine the nature of electricity as "tangible personal property" for purposes of Oregon corporate excise tax.

City Center Parking Acquired by Canada-based Impark

Represented the general partner in the sale of Portland's largest local parking management and services company to an international firm. The company operated approximately 200 lots, mostly in the core of the City. Transaction included contractual arrangements for 28 lots owned by affiliates of the company's owners.

Coho

Represented Columbia Distributing, one of the nation's largest malt beverage, wine and non-alcoholic beverage distributors, in a nine figure sale to a financial buyer.

Constitutional Law

Defended attacks by the American Trucking Associations against Oregon's heavy truck tax system. The Oregon Supreme Court held that the tax did not violate the Commerce Clause of the U.S. Constitution. (Oregon Court of Appeals, Oregon Supreme Court, U.S. Supreme Court)