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Glen A. Rosenbaum

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Rosenbaum, Glen A.

Biography
Glen's broad-based tax practice emphasizes contested matters and state and local tax issues. He represents corporations, banks, insurance companies, hospitals and related healthcare entities, non-profit entities, estates, trusts, and individuals.

In addition to litigating complex tax cases in the federal and state courts, Glen has handled probate cases involving the interpretation of wills; characterizations of properties as separate or community; and valuations of properties for estate and inheritance tax purposes. Glen also has obtained written rulings from the Texas Comptroller of Public Accounts on issues relating to structuring major asset transfers and corporate reorganizations; many of these rulings have set precedents that benefited subsequent transactions.

Glen's state and local tax work encompasses administrative practice before the Texas Comptroller of Public Accounts and county tax appraisal districts. Through administrative hearings and court appeals, he has resolved many issues of first impression involving Texas taxation. In the local property tax area, he has resolved legal issues of first impression and set precedents on methodologies for appraising industrial and commercial properties. His property tax practice has included negotiating tax abatements on behalf of newly constructed industrial and commercial properties.

Glen was actively involved in successfully defending pipeline and electric utility clients against franchise fee claims by Texas cities. In the first of these test cases filed, Glen played a major role in the conception and preparation of a summary judgment motion that resulted in dismissal of the city's claims within six months of the initial filing of the suit.

Glen also consults with clients on legislative issues and has participated in the drafting and passage of major legislation for various industry groups, including banking, healthcare, professional service firms, and oil and gas exploration and production clients. He also has represented individual clients and industry groups in tax-related rulemaking and policy issues before the Texas Comptroller of Public Accounts.

A related area of Glen's practice is work on behalf of civic and cultural organizations, for which he handles formation, obtaining of tax-exempt status, and various corporate, tax and business matters. Certain of these matters are handled on a pro bono basis.


Representative Experience
State and Local Tax-Contested Matters
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  • Defended major offshore drilling companies in efforts by the City of Houston to impose property taxes on a retroactive basis on offshore drilling equipment and service vessels owned by companies headquartered in Houston; the settlement on terms we proposed provided for exemption of equipment operating exclusively outside of Texas and the apportioned taxation of vessels operating partially in Texas; the savings to the client group exceeded $50 million
  • Defended major office building developers in efforts by the Harris County Appraisal District to increase property tax values based on revised appraisal methodologies; the savings to the clients exceeded $30 million
  • Defended a multinational oil and gas company in a Texas natural gas production tax deficiency proceeding; the company ultimately obtained a refund in excess of $3 million
Federal Tax-Contested Matters
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  • Represented a major natural gas transmission company in a case of first impression establishing that pipeline "line pack" is a depreciable capital asset
  • Represented an individual in a case of first impression establishing that a charitable gift of real estate, with the donor reserving nonproducing mineral interests, qualified for the charitable contribution deduction
  • Successfully defended individual taxpayers in litigation upholding the tax-exempt status of interest on warrants issued on behalf of a Texas river authority in payment for a land acquisition
State and Local Tax-Administrative Matters
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  • Represented a major chemical company in securing the first tax abatement in Harris County and developing the prototype abatement agreement
  • Represented a multinational oil company in obtaining the first tax abatement in Harris County involving leased office space and developing the prototype agreement for leased office tax abatements
  • Represented a major electric utility in obtaining the first tax abatement in Texas for nuclear electric power generation facilities
State and Local Tax-Legislative Matters
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  • In 1983, represented major offshore drilling companies in the enactment of legislation exempting from Texas property taxation offshore drilling equipment and related service vessels that operate exclusively outside of Texas, and providing for apportioned taxation of equipment and vessels that operate only partially in Texas; the annual tax savings to the client group exceeded $25 million
  • In 1984, represented major elements in the Texas banking industry in the repeal of the bank share tax and the substitution in its place of the Texas banking corporation franchise tax; the annual tax savings to the Texas banking industry exceeded $40 million
  • In 1993, represented major Texas teaching hospitals in legislation regarding the mandatory provision of indigent care
Civic and Cultural Representations
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  • Involved in the structuring, negotiating, and drafting of operating and development, grant and lease agreements incident to the development and operation of the Wortham Theater Center
  • Representing The Houston Music Hall Foundation in the structuring, negotiating, and drafting of agreements regarding the development and operation of the Hobby Center for the Performing Arts
  • Represented major charitable organizations in the formation of endowment subsidiaries, obtaining tax exemption, and establishing investment and distribution policies
Prior results do not guarantee a similar outcome.

Education and Professional Background
  • University of Texas School of Law, J.D., 1972 (Phi Delta Phi)
  • University of Texas, B.B.A., 1970 (Phi Eta Sigma; Beta Gamma Sigma; Phi Kappa Phi)
  • Admitted to practice: Texas, 1973
Professional Recognition
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  • Recipient of the 2006 Torch of Liberty Award for outstanding contributions to the ADL and the community, Anti-Defamation League, Southwest Region  
  • The Best Lawyers in America® in tax law, 2003 - 2011
  • Recognized in Texas Super Lawyers, 2003 - 2011
Activities and Affiliations
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  • Board Chair: Houston Grand Opera Association (formerly Senior Vice President/General Counsel and Chair, Finance Committee
  • Executive Committee and Board Member: Texas Taxpayers and Research Association
  • President and Board Member: Houston Food Bank Endowment


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Glen A. Rosenbaum
Partner
First City Tower
1001 Fannin Street
Suite 2500
Houston, TX 77002-6760

Tel  +1.713.758.2594
Fax  +1.713.615.5300
grosenbaum@velaw.com

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