معرفی
Thomas Gallagher is an Adjunct Professor of Law at the University of Pennsylvania Carey Law School, where he has been teaching since 1986. He is also a practicing attorney, currently serving as a member in the Business Law Department at Cozen O'Connor in Philadelphia, with a focus on tax aspects of complex commercial transactions.
His teaching includes the course 'Introduction to Partnership Taxation,' and previously covered Real Estate Finance and Taxation of Real Estate Transactions from 1986 to 1990.
- University of Pennsylvania Carey Law School – Adjunct Professor of Law (1986–Present)
- Cozen O'Connor – Member, Business Law Department (2009–Present)
- Wolf Block LLP – Chair, Tax Practice (Prior to 2009)
- U.S. Treasury Department – Attorney-Advisor, Office of Tax Legislative Counsel (1980–1982)
Mr. Gallagher's research and professional interests center on tax law, particularly in the context of mergers and acquisitions, real estate transactions, joint ventures, REITs, and regulatory compliance with the Internal Revenue Service. His work bridges academic instruction and high-level legal practice, contributing to both education and legislative development in tax policy.
Though no formal publications are listed, his expertise reflects deep engagement with partnership structures, tax credits, and investment vehicles. His experience in shaping tax legislation, such as the 'tax straddle' rules under the Economic Recovery Tax Act of 1981, underscores his influence in the field.
He has not received any scientific awards listed in the text.
Mr. Gallagher has advised on numerous high-value transactions and regulatory matters but there is no mention of formal graduate student advising or grant-funded research. His career integrates legislative, academic, and private practice dimensions, making him a significant figure in tax law education and practice.
