Glen A. Rosenbaum

Glen’s broad-based tax practice emphasizes contested matters, and state and local tax issues. He represents corporations, banks, real estate developers, hospitals and related health care entities, nonprofit entities, and individuals.

Glen’s state and local tax work encompasses administrative practice before the Texas Comptroller of Public Accounts and county tax appraisal districts. He has obtained written rulings from the Texas Comptroller on issues relating to structuring major asset transfers and corporate reorganizations; many of these rulings have set precedents that benefitted subsequent transactions.

Through administrative hearings and court appeals, Glen has resolved many issues of first impression involving Texas taxation. In the local property tax area, he has resolved legal issues of first impression and set precedents on methodologies for appraising industrial and commercial properties. His property tax practice also includes negotiating tax abatements on behalf of newly constructed industrial and commercial properties, and industrial district agreements for facilities located in cities’ extra-territorial jurisdictions.

Glen was actively involved in successfully defending pipeline and electric utility clients against franchise fee claims by Texas cities. In the first of these test cases filed, he played a major role in the conception and preparation of a summary judgment motion that resulted in dismissal of the city’s claims within six months of the initial filing of the suit.

Glen also consults with clients on legislative issues and has participated in the drafting and passage of major legislation for various industry groups, including banking, health care, professional service firms, and oil and gas exploration and production clients. He also has represented individual clients and industry groups in tax-related rulemaking and policy issues before the Texas Comptroller of Public Accounts.

A related area of Glen’s practice is work on behalf of civic and cultural organizations, for which he handles formation, obtaining of tax-exempt status, and various corporate, tax, and business matters. Certain of these matters are handled on a pro bono basis.