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Thomas Gallagher

Thomas Gallagher

Adjunct Professor of Law

Thomas J. Gallagher joined the Philadelphia office of Cozen O’Connor in April 2009 as a member in the Business Law Department. Prior to joining the firm, he chaired the Tax Practice of Wolf Block LLP in Philadelphia.

Mr. Gallagher’s practice focuses on the tax aspects of commercial transactions of all types, including mergers and acquisitions, private and institutional joint venture transactions, real estate and venture capital transactions, projects involving utilization of the rehabilitation tax credit and pension fund investments in real estate and real estate partnerships. He often handles the structuring and review of a variety of collective investment vehicles, including public and private real estate partnerships and public and private REITs. He has also represented institutional clients, including REITs and TEFRA partnerships in connection with ruling requests and controversies with the Internal Revenue Service.

In addition to his private practice experience, Mr. Gallagher also served as attorney-advisor in the Office of the Tax Legislative Counsel of the U.S. Treasury Department from 1980-82. During his time there, he worked on a number of regulatory and legislative projects, including the development of the “tax straddle” rules of Sections 1092 and 1251, enacted as part of Title V of the Economic Recovery Tax Act of 1981. 

Mr. Gallagher has been a lecturer at the University of Pennsylvania Carey Law School since 1986. From 1986 to 1990, he taught the courses in Real Estate Finance and the Taxation of Real Estate Transactions. He currently teaches “Introduction to Partnership Taxation.”