Information Sheet For

Law Office of David K. Pansius

  

Emphasizing:  International Law, Tax Litigation, Business Planning, Computer Law

Licensed to Practice Law:

Colorado (1978); #008770: California (1980) #92287

Degrees:  LLM, Taxation, New York Univ. (1979), J.D. University of Denver (1978); Masters Political Science, Univ North Carolina at Chapel Hill (1973); Bachelors Political Science, with Highest Honors, Phi Beta Kappa, Univ North Carolina at Chapel Hill (1971).

Military Service: U.S. Air Force Intelligence 1973-1975. Lowry AFB, Denver; Ubon AFB, Thailand (9/73-7/74, Chief Current Intelligence Briefing Officer 11/73-7/74); George AFB, California.  

Appeals Court Highlights:

Ablamis v. Roper, 937 F.2d 1450 (9th Cir. 1991): Successfully argued that ERISA preempted California community property law preventing a deceased spouse from disposing of one half of her surviving husband’s pension in her will. The Fifth Circuit later reached a contrary result that the U.S. Supreme Court overturned in Boggs v. Boggs, 520 U.S. 833 (1997) (upholding Ablamis v. Roper). Co-counsel responsible for all appellate briefs.

Custom Chrome v. Commissioner of Internal Revenue, 217 F.3d 1117 (9th Cir. 2000): Successfully argued that stock warrants issued in consideration of a loan must have had substantial value on date of issuance entitling taxpayer to an interest deduction (and reversing the decision of the Tax Court on this point). Responsible for all appellate briefs under contract to attorney of record.

McKeon v. United States, 151 F.3d 1201 (9th Cir. 1998): Successfully argued that the California proration statute applied to an estate entitling the estate to a deduction against estate tax (and reversing the U.S. District Court on this point). Responsible for all appellate briefs under contract to attorney of record.

Books:

Litigation of International Disputes in U.S. Courts, Prof. Ved Nanda and David Pansius, 1986 thru 2015 (presently published by Thomson Reuters).