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Home > Lawyers
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Barry R. Miller
Barry R. Miller
Experience | Education | Recognition | Activities | Publications
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Biography
Barry is a nationally recognized authority on the taxation and formation of publicly traded partnerships or limited liability companies (MLPs) and royalty trusts. In 1983, Barry was instrumental in developing the first of more than 75 successful MLPs on which he has worked. That MLP became known as the standard in the MLP corporate finance area; the first in which interests were sold to the public in an offering underwritten by the investment banking community.
In addition, Barry's law practice includes all aspects of federal income taxation with special emphasis in asset monetization, and timber real estate investment trusts (REITs), natural resource taxation, partnership taxation, and mergers and acquisitions. Barry's expertise in taxation and corporate finance has earned Barry recognition by Chambers USA as one of its leading lawyers in tax law in 2005 - 2006 and 2008; by The Best Lawyers in America® as a top tax lawyer (2003 - 2010); and in Texas Monthly as a "Texas Super Lawyer" (2004 - 2007).
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Representative Experience
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- Advised Duke Energy Field Services on federal income tax matters in connection with the formation of and public sale of interests in DCP Midstream Partners LP (an MLP)
- Advised Calumet Lubricants Co. on federal income tax matters in connection with the formation of and public sale of interests in Calumet Specialty Products Partners, L.P. (an MLP)
- Advised Copano Energy, L.L.C. on federal income tax matters in connection with the public sale of interests in Copano Energy, L.L.C. (an MLP)
Prior results do not guarantee a similar outcome.
Education and Professional Background
- University of Illinois School of Law, J.D. with honors, 1970 (Order of the Coif; Articles Editor, University of Illinois Law Review)
- University of Illinois School of Commerce, B.S., Accounting with highest honors, 1967 (Bronze Tablet)
- Admitted to practice: Illinois, 1970; Texas, 1972
Professional Recognition
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Chambers USA: America's Leading Lawyers for Business in tax law, 2005 - 2006, and 2008
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Who's Who in America
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The Best Lawyers in America® in tax law, 2003 - 2010; has been listed in Best Lawyers for 10 years
Activities and Affiliations
- Member: Section of Taxation, Houston Bar Association
Publications and Presentations
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- "Entity Selection and MLPs," Association of Oil Pipe Lines, 2005
- "Master Limited Partnerships (MLPs) and the Coal Industry," Coal Properties and Investment Conference, March 2004
- "Anatomy of an MLP Agreement, " Pricewaterhouse Coopers 2003 MLP User Conference, October 2003
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Full Biography
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First City Tower
1001 Fannin Street
Suite 2500
Houston, TX 77002-6760
Tel +1.713.758.4438
Cell +1.281.755.4824
Fax +1.713.615.5784
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