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Gary R. Huffman

Gary R. Huffman Partner, Tax

Gary Huffman’s practice focuses on domestic and international tax planning, tax transactions and litigation, with an emphasis on partnerships, financial products and natural resources. For more than 30 years, Gary has advised major multinational corporations, including some of the world's largest banks, as well as oil and gas exploration and production companies, on inbound and outbound cross-border transactions. He has a depth of experience in handling the tax aspects of structuring and raising capital for master limited partnerships (MLPs). Gary also has led major corporate acquisitions, dispositions, and spin-off transactions, and has structured countless strategic alliances and joint ventures around the globe.

Gary frequently resolves disputes for his clients before matters wind up in court. He shares his wisdom and strategies for success not only with clients, but with students at the Georgetown University Law Center’s LLM program, where he has taught advanced partnership taxation for more than 15 years. Gary is also a regular speaker with the Practicing Law Institute, and has addressed audiences at the National Institute of Tax Professionals, the Tax Executives Institute, the Texas Federal Tax Institute, and the Southern Federal Tax Institute. Gary is a co-author of the treatise Federal Taxation of Partnerships and Partners (4th ed.).

Experience Highlights

  • Marathon Petroleum Corporation, the controlling owner of MLPX LP and Andeavor Logistics LP, as special tax counsel in MPLX LP’s $14 billion acquisition of Andeavor Logistics LP, creating a combined midstream and logistics MLP with an estimated $55 billion enterprise value
  • Energy Transfer Partners in the $60 billion merger with Energy Transfer Equity in a unit-for-unit exchange 
  • Global Atlantic Financial Group in the $1.175 billion acquisition from Southern Power of a 33 percent minority interest in its solar portfolio (comprised of 26 operating solar facilities representing approximately 1.7 gigawatts of capacity)
  • International Paper Co. in the transfer of its $1.8 billion North American consumer packaging business to a joint venture with Graphic Packaging Corp. 
  • Anadarko Petroleum Corporation in its issuance of $460 million of Tangible Equity Units
  • Sunoco Logistics Partners LP in its $20 billion merger with Energy Transfer Partners in a unit-for-unit transaction
  • A large international energy company in the spin-off of its California oil and gas business into an independent and separately traded company
  • Marathon Oil Corporation in the spin-off of midstream and refining assets into Marathon Petroleum Corporation
  • Special Tax Counsel to Hess Midstream Partners in its $391 million initial public offering
  • Western Gas Partners LP in its initial public offering of 7.5 million common units
  • Oil States International in the $2.6 billion spin-off of its accommodations business into Civeo Corporation
  • Energy XXI in its $2.3 billion acquisition of EPL Oil & Gas Inc., creating the largest publicly traded independent oil and gas producer on the Gulf of Mexico Shelf

Contact Details


T +1.202.639.6771
F +1.202.879.8892
2200 Pennsylvania Avenue NW
Suite 500 West
Washington, DC 20037
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Gary's Practices

  • The University of Texas at Austin School of Law, J.D., 1988 (Order of the Coif)
  • The University of Illinois, B.S., Accounting with high honors, 1985
  • Admitted to practice: District of Columbia; Texas; U.S. Tax Courts
  •  Legal 500 U.S., Domestic Tax, 2015; International Tax, 2014 and 2019; Tax Controversy, 2013–2015; US Taxes - Non-Contentious, 2018
  • Chambers USA, Tax (District of Columbia), 2015 and 2018
  • The Best Lawyers in America© (Woodward/White, Inc.), Tax Law, 2020