Lina G. Dimachkieh

Partner

Tax

“I love the intricacy of the tax code, and the fact that everything I do is like a little puzzle. I take the facts and I take the law and I say, ‘How do I fit these together to get the best result for the client?’ It can be challenging, but it’s always interesting. I’m helping people get the business deals that they want done in a timely, effective and efficient manner.”

Lina Dimachkieh

Overview

Lina Dimachkieh is an accomplished tax attorney who focuses on the federal income tax implications of domestic and cross-border transactions.

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Experience

  • Sinclair Companies in the combination of Sinclair Oil’s refining, renewable diesel and logistics assets with those of HollyFrontier Corporation and Holly Energy Partners, L.P.

  • Goldman Sachs Renewable Power in its separation from Goldman Sachs Asset Management to form MN8 Energy, an independent renewable energy company, and MN8 Energy’s subsequent initial public offering of common stock (In Registration)

  • Compass Solar Group, LLC and Sunpro Solar, providers of rooftop solar systems, in their sale to ADT for $825 million

  • Decarbonization Plus Acquisition Corporation, a SPAC sponsored by an affiliate of Riverstone Holdings, in its $2.1 billion business combination with Hyzon Motors, a global supplier of zero-emissions hydrogen fuel cell powered commercial vehicles

  • Brookfield Renewable Power in its investment of up to $500 million in California Bioenergy, a leading developer of dairy digesters for generating renewable vehicle fuel and electricity

  • TPG Pace Tech Opportunities, a SPAC, in its $1.7 billion Up-C business combination with Nerdy, a direct-to-consumer, curated gig economy platform for live online learning

  • A national bank (in its role as the agent for a $550 million secured lending facility to an upstream producer) in connection with the producer’s Chapter 11 bankruptcy restructuring and emergence in an Up-C structure

  • WildHorse Resource Development in its $4 billion sale to Chesapeake Energy

  • TPG Pace Energy Holdings, a SPAC and affiliate of TPG, in its $2.66 billion acquisition of oil and gas assets from EnerVest using an acquisitive Up-C structure

  • TPG Capital in the $2 billion sale of its portfolio company, Nexeo Solutions, a global chemicals and plastics distributor, to Univar

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Credentials

Education

  • Harvard Law School, J.D. magna cum laude, 2009 (Board of Student Advisors; Harvard International Law Journal)
  • University of Texas at Austin, M.P.A. and B.B.A., Accounting and Business Honors Program with highest honors, 2006 (Phi Kappa Phi; Beta Gamma Sigma)

Admissions

  • Texas
  • U.S. Tax Court
  • U.S. Court of Appeals for the Fifth Circuit

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Recognitions

  • Chambers USA, Tax (Texas), 2025 and 2026; “Up and Coming” in Tax (Texas), 2023 and 2024
  • Legal 500 U.S., Tax: US Taxes: Non-Contentious, 2026
  • Selected to the Texas Rising Stars list, Super Lawyers (Thomson Reuters), 2019
  • Expert Guides“Rising Star” in Tax, 2020
  • The Best Lawyers in America© (BL Rankings, LLC), Tax Law (Houston), 2022–2027
Insights

Client Alerts

Mid-Level Mindset: Empowering Lawyers Through a Pivotal Career Stage

Vinson & Elkins’ inaugural Mid-Level Associate Summit brought lawyers from across the firm to Houston for three days of learning …

March 31, 2026

March 31, 2026 • 5-minute read

Client Alerts

One Big Beautiful Bill Act: Key Tax Impacts for Businesses

On July 4, 2025, President Donald J. Trump signed the One Big Beautiful Bill Act (the “OBBBA”) into law. Congress passed the OBBBA through budget reconciliation, a special legislative process that allows Congress to advance certain tax, spending, and debt limit legislation with a simple majority vote in the Senate so long as the legislation does not increase the federal budget deficit outside a 10-year budget window.

July 8, 2025 • V&E Tax Update

July 8, 2025 • 10-minute read

Biden Administration Raises Minimum Wage for Federal Government Contractors As Congress Mulls $2 Billion Infrastructure Plan Background Image

Client Alerts

Tax Law (and Controversy) Under the Trump Administration

As it releases executive orders with unprecedented speed, the Trump administration has begun executing its vision for the United States and the world. This article addresses some of the tax-related topics likely to be the focus of the Trump administration in the coming months, including the extension of certain expiring provisions of the Tax Cuts and Jobs Act of 2017 (the “TCJA”), changes to the Inflation Reduction Act of 2022 (the “IRA”), increased tariffs, and changes to enforcement priorities at the Internal Revenue Service (the “IRS”).

March 6, 2025

March 6, 2025 • 10-minute read

Highlights of Key Financial Assistance Programs and Tax Benefits for Businesses Under the CARES Act Background Decorative Image

Client Alerts

CAMT Claus Is Staying In Town?

Lawmakers have been making their lists and checking them twice, and soon we will find out who’s been naughty or nice.

December 18, 2024 • V&E Tax Update

December 18, 2024 • 3-minute read

Client Alerts

CAMT Touch This: Treatment of Tax Credits, Direct Pay, and Transferability under the Corporate Alternative Minimum Tax

On September 12, 2024, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued long-awaited proposed regulations (89 FR 75062) (the “Proposed Regulations”) on the application of the corporate alternative minimum tax (the “CAMT”), which was enacted two years ago as part of the Inflation Reduction Act (“IRA”).

November 14, 2024 • V&E Tax Update

November 14, 2024 • 3-minute read

Inflation Reduction Act of 2022: Corporate Alternative Minimum Tax Background Image
News & Achievements