Larry Nemirow’s areas of expertise include tax aspects of mergers and acquisitions, foreign income taxation, natural resources taxation, and partnership taxation. He is past chair of the Executive Council of the Colorado Bar Association Section of Taxation. Mr. Nemirow co-authored the chapter entitled “U.S. Taxation of International Transactions,” in The International Lawyer’s Deskbook, 2nd Edition, published by the American Bar Association (2002). He has been named in The Best Lawyers in America® since 2004 in the area of Tax Law and is a member of the American College of Tax Counsel. Best Lawyers in America® has named him Lawyer of the Year in Denver for 2015 for Tax Law.
Before law school, Mr. Nemirow was an assistant professor and taught philosophy at Haverford College in Haverford, Pennsylvania.
Harvard University, J.D., cum laude, 1983
Stanford University, Ph.D., 1979
Columbia University, B.A., summa cum laude, 1974
Twelve DGS attorneys have been recognized as 5280 Top Lawyers. The list, which published January 1, is made up of approximately 350 area attorneys and is based on a peer-review process and the magazine’s own research. 5280 distributes 85,000 copies per issue, far surpassing any other Colorado magazine.
Forty-eight Davis Graham & Stubbs LLP attorneys have been recognized as 2014 Colorado Super Lawyers or Rising Stars, which is published by Thomson Reuters. The listing will be featured in The Denver Post and Colorado Super Lawyers.
DENVER – JUNE 4, 2013 – Davis Graham & Stubbs LLP partners Zach Miller and Larry Nemirow will be speaking at the 59th Rocky Mountain Mineral Law Foundation Annual Institute being held July 18-20 in Spokane, Washington. DGS associate Eric Waeckerlin also co-authored a paper for the Institute. Additionally, Joel Benson is the International co-chair and Randy Pharo is the Oil & Gas chair of the Program Committee for the three-day event.
Forty-six Davis Graham & Stubbs LLP attorneys have been recognized as 2013 Colorado Super Lawyers or Rising Stars, which is published by Thomson Reuters. The listing will be featured in The Denver Post on March 31 and in the April issues of 5280 Magazine and Colorado Super Lawyers.
Forty-five DGS attorneys were named Best Lawyers® by publisher Woodward/White, Inc. in its annual guide recognizing legal excellence.
40 Davis Graham & Stubbs LLP attorneys have been recognized as 2012 Colorado Super Lawyers or Rising Stars, which is published by Thomson Reuters. The listing will be featured in the April issues of 5280 Magazine and Colorado Super Lawyers.
Thirty-eight DGS attorneys, including nearly half of the firm’s partners, were named Best Lawyers® by publisher Woodward/White, Inc. in its annual guide to legal excellence. The 2012 edition of The Best Lawyers in America is based on a peer-review survey in which more than 39,000 leading attorneys comment on the legal abilities of other lawyers in their practice areas. Corporate Counsel magazine has called Best Lawyers® “the most respected referral list of attorneys in practice.”
The newly announced, 2011 edition of the Best Lawyers in America ranks Davis Graham & Stubbs LLP first in Colorado-based law practices for corporate governance and compliance law, environmental law, mergers and acquisitions law, natural resources law, oil and gas law and securities law. This year Best Lawyers recognizes 36 DGS attorneys, including 13 who have been named to the list for at least 10 years. Nearly half (46 percent) of DGS partners are recognized in the definitive guide to legal excellence, in addition to several attorneys of counsel to the firm. Best Lawyers is a peer-review survey of more than 39,000 in-house counsels and private practice attorneys.
The 2010 edition of the Best Lawyers in America ranks Davis Graham & Stubbs LLP first in Colorado-based attorneys practicing in the areas of commercial litigation, corporate governance and compliance law, environmental law, natural resources law, oil & gas law and securities law.
The credit crisis and low commodities prices have combined to create a difficult financing environment for many companies in the oil and gas business, and have caused a significant slowdown in acquisition activity. Current conditions, however, also present opportunities for financing, acquisition and development transactions that will allow companies to position themselves for future success.
Davis Graham & Stubbs LLP, with 31 attorneys practicing in 30 fields, ranks first in Colorado in the 2009 edition of Best Lawyers in America for the practice areas of corporate and securities law and commercial litigation as well as energy, environmental, natural resources and oil and gas law. The number of DGS lawyers recognized in the definitive guide to legal excellence increased by two, and includes nearly half of the firm’s partners.
Davis Graham & Stubbs – with 29 attorneys practicing in 30 fields – ranks first in Colorado-based attorneys listed in the 2008 edition of Best Lawyers in America for the practice areas of commercial litigation, natural resources, environmental law and corporate governance and compliance law. The number of DGS lawyers recognized in the definitive guide to legal excellence increased by three, and includes half of the firm’s partners. The book, targeted for in-house counsel, is to be published in December 2007.
Davis Graham & Stubbs LLP has advised Apex Silver Mines Limited (AMEX: SIL), a mining exploration and development company, in a $225 million strategic alliance with Sumitomo Corporation, a diversified international company whose business operations include major interests in mining. Under the agreement, Sumitomo acquired a 35% participating interest in Apex Silver’s San Cristobal open-pit silver-zinc-lead project located in southwestern Bolivia and an option to earn a 35% share of additional Apex Silver exploration projects in Peru, Mexico, Argentina and Bolivia.
Twenty-six Davis Graham & Stubbs attorneys practicing in 28 fields will be recognized in the 2007 edition of The Best Lawyers in America. The number of DGS lawyers recognized in the definitive guide to legal excellence increased by five this year, and represents more than 40% of DGS partners overall. DGS ranks first in the number of Colorado-based attorneys listed by the 2007 edition of Best Lawyers in the Commercial Litigation, Natural Resources, Environmental Law, Securities Law and Corporate Governance and Compliance Law practice areas.
Thirteen lawyers at Davis Graham & Stubbs law firm have been named Super Lawyers by their peers in Colorado. Law & Politics magazine polled active Colorado lawyers for nominations to identify the best attorneys in more than 55 practice areas based on peer recognition and professional achievement. Super Lawyers involves an attorney-led research process for a diverse listing of the top lawyers from private practice, in-house counsel and the public sector in different geographic locations. Only 5 percent of the lawyers in each region are listed in Colorado Super Lawyers, co-published by Law & Politics and 5280 magazine.
Warren Gorham & Lamont's Journal of Taxation
The Section 29 credit provided a major incentive for the drilling of gas wells in search of qualified fuels- including gas produced from geopressured brine, tight formations, coal seams, and Devonian shale- before 1993.1 Even though more than three years have elapsed since that cutoff, a critical uncertainty persists concerning qualification for the credit, which is available with respect to the production and sale of qualified fuels through 2002. The source of the uncertainty is the requirement, set forth in Section 29(c)(2)(A), that the determination of whether gas is produced from geopressured brine, Devonian shale, coal seams, or a tight formation "shall be made in accordance with section 503 of the Natural Gas Policy Act of 1978" (NGPA).
On October 22, 2004, President Bush signed into law The American Jobs Creation Act of 2004. The Act includes a broad range of changes and additions to the Internal Revenue Code that will affect many businesses directly, including potential new taxes on deferred compensation and harsh penalties for "listed" and "reportable" transactions.
The International Lawyer’s Deskbook, 2nd Edition, American Bar Association
Warren Gorham & Lamont's Journal of Taxation
The court's questionable interpretation of a 1993 Ruling will be troublesome for taxpayers who relied on the implications of that Ruling to the effect that an NGPA well-category determination by FERC was not a prerequisite to the Section 29 credit for gas production. Although the Tax Court read the Ruling as assuming prior qualification, such qualification was clearly not possible under the circumstances. The Service's likely treatment of similarly situated taxpayers remains in doubt while the court's decision is being appealed to the Tenth Circuit.