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Education

  • J.D., Wake Forest University School of Law, 1993
  • B.A., University of Richmond, cum laude, 1990

Bar Admissions

  • Pennsylvania
  • New Jersey
  • New York

Court Admissions

  • U.S. District Court, Middle District of Pennsylvania

Memberships & Affiliations

Member, American Bar Association - Tax Section

Member, Pennsylvania Bar Association – Tax Section

Member, Institute of Professionals in Taxation

Member, Broadband Tax Institute

Appointed to New Jersey Corporation Business Tax Study Commission, August 2002 through June 2004

Appointed to New Jersey Economic Development Authority - Technology Business Tax Certificate Transfer Program Working Group, May 1998 through June 1999

David J. Shipley

  • |
Partner
  • T: 973.848.5313
    F: 973.297.3712
    • Four Gateway Center
      100 Mulberry St.
      Newark, NJ 07102

Mr. Shipley's practice includes representing clients in state tax controversies before administrative boards and courts throughout the country, providing multistate tax advice regarding business operations, assisting clients in developing and implementing multistate tax planning and advising clients on the state tax aspects of corporate mergers and acquisitions. He provides advice to clients regarding state corporate income, franchise, sales and use, personal income and realty transfer taxes. He also provides advice to clients regarding unclaimed property and unemployment compensation issues.

Mr. Shipley is a frequent speaker on multistate tax topics for many organizations including the Georgetown Advanced State and Local Tax Institute, the New York University Institute on State and Local Taxation, the Institute of Professionals in Taxation, the Pharmaceutical Research and Manufacturers of America – State Tax Committee, the Broadband Tax Institute, local chapters of the Tax Executives Institute, the Wall Street Tax Association - State and Local Tax Committee, the Pennsylvania Bar Institute, and the New Jersey Society of Certified Public Accountants. Additionally, he has published state tax articles in State Tax Notes, the American Bar Association's The State and Local Tax Lawyer, and CCH's State Tax Review. David also is the general editor of the New Jersey and Pennsylvania sections of a forthcoming state tax research product from Lexis/Nexis.

Representative Matters

Fortune 500 Corporation
Litigated and won Maryland Tax Court corporate tax appeal for a Fortune 500 corporation regarding: 1) whether a taxpayer who failed to appeal a tax assessment within the statute of limitations could appeal a duplicate tax assessment that was subsequently issued in error; and 2) whether a taxpayer may file refund claims after an assessment has been issued where the refund claims and assessment relate to different issues.
Fortune 500 Corporation
Litigated and won a New Hampshire Superior Court corporate tax appeal for a Fortune 500 corporation regarding the sufficiency of a business profits tax refund claim and regarding the taxpayer's ability to claim a refund for taxes following a Department of Revenue Administration audit.
Illinois Whistleblower
Obtained the dismissal of an Illinois Whistleblower Reward and Protection Act lawsuit filed to compel the payment and collection of sales and use tax on remote sales by a national wholesaler that operated an outlet store in Illinois as well as a separate internet and catalog sales company.
Fortune 500 Software Company
Obtained significant corporate tax refunds in Pennsylvania, Maryland and Massachusetts for a Fortune 500 software company based on reducing the numerator of the company's sales factor by demonstrating that the predominant cost of performing certain software support services was outside those states.

Speaking

10/19/18
09/25/15
Tax Executives Institute, Inc. (TEI)
05/10/13
Deciding How to Decide: Statutory Construction, Presumptions and Burdens of Proof
American Bar Association Tax Section’s May Meeting
02/26/13
When “and” also Means “or”: Applying the Rules of Statutory Construction to Sales/Use Tax Issues
Co-Presenters, COST 2013 Sales Tax Conference and Audit Session, Four Seasons Hotel, Washington, DC

Publications

07/26/10
Whirlpool: New Jersey Courts Put Taxpayers Through the Wringer
State Tax Notes
05/01/09
NaCL-State and Local Taxes; Extraterritoral Taxation 101
The Tax Magazine p. 35-40
03/04/09
NaCl—State and Local Taxes; The Relevance of Markets
CCH Taxes - The Tax Magazine
02/02/09