Michael Yopp

Michael Yopp

Partner
Waller Lansden Dortch & Davis, LLP
http://www.wallerlaw.com
511 Union Street
Suite 2700
Nashville, TN 37219

Direct Work Phone: 615-850-8815
FAX: 615-244-6804

Professional Experience:

Michael Yopp is a partner at the law firm of Waller Lansden Dortch & Davis, LLP and practices in the areas of state and federal taxation, partnerships, limited liability companies and general business law. He received his Bachelor of Science degrees in Biology and History from Murray State University in 1968. He earned a Juris Doctor degree, with distinction, from Emory University in 1975 and a Master of Laws in Taxation from New York University in 1979.
Mr. Yopp frequently speaks at seminars on tax issues and regularly contributes to professional journals on tax matters. He is the chief editor and author of Tennessee Limited Liability Company Forms and Practice Manual, Data Trace Publishing Company. He also has lectured on partnership tax law at Vanderbilt University School of law.
He is a founding Trustee and Former President of the Paul J. Hartman Memorial State and Local Tax Forum; Past Chairman of the Executive Committee of the National Association of State Bar Tax Sections; and a Fellow in the Nashville Bar Foundation. Mr. Yopp is also on the Legislative Drafting Committee for Limited Liability companies of the Tennessee Bar Association. He has been listed in The Best Lawyers in America (Woodward White, Inc.) in every edition since 1995 and Business Tennessee’s “Top 100 Lawyers in Tennessee” since 2004 and Top 100 Tennessee Lawyers in Super Lawyer for since 2006. Mr. Yopp also has been recognized in the Nashville Business Journal’s “Best of the Bar” for over ten years.

Practice Focus:

State and Federal Taxation - Representative cases include:
  • Lead Counsel: Boeing Equipment Holding Co. v. Tennessee State Bd. of Equalization. Not reported in S.W.2d, 1987 WL 15202 (Tenn. App. 1987)

  • Lead Counsel: First Tennessee Bank, N.A. Chattanooga v. Olsen, 736 S.W.2d 601 (Tenn. 1987)

  • Amicus: First American Nat. Bank of Knoxville v. Olsen, 751 S.W.2d 417 (Tenn. 1987)

  • Amicus: Dobson v. Huddleston, 863 S.W.2d 392 (Tenn. 1993)

  • Lead Counsel: D. L. Peterson Trust v. Metropolitan Government of Nashville. Not reported in S.W.2d 1994 WL 388185 (Tenn. 1994)

  • Lead Counsel: Independent Southern Bancshares, Inc. v. Huddleston 912 S.W.2d 705 (Tenn. App. 1995)

  • Amicus: Wachovia Bank of North Carolina, N.A. v. Johnson 26 S.W. 3d 621 (Tenn. Ct. App. 2000)

  • Lead Counsel: Haren v. State, Commissioner of Revenue. Not reported in S.W.3d, 2007 WL 2428076 (Tenn. Ct. App. 2007)

  • Co-Counsel: CAO Holdings, Inc. v. Trost, 333 S.W.3d 73 (Tenn. 2010)

Education:

New York University, LL.M. (Tax), 1979
Emory University, J.D., with distinction, 1975
Murray State University, B.S., 1968, Biology and History

Publications:

Book:
Tennessee Limited Liability Company
Forms and Practice Manual
Data Trace Publishing Company

Articles:

Journal of Turnaround Management
State and Local Tax Aspects of Bankruptcy
February, 2010
Co-Authored with Mark W. Yopp

Council on State Taxation
Tennessee State Developments
Annually, October, 2006 – 2010

American Bar Association Newsletter, Winter 2005
“Attorney-Client and Work Product Privileges: Overview, Tax Practice Primer, and What Remains After the Tax Shelter Assault;” Reprinted with Permission Oregon Tax Institute May 12, 2005

American Bar Association “State and Local Tax Lawyer” Current Developments in Tennessee, May, 2005
Co-authored with Ramin Olson and Michael Stewart

American Bar Association “State and Local Tax Lawyer”
Current Developments in Tennessee, May, 2004
Co-authored with Michael G. Stewart and Brett Carter

American Bar Association “State and Local Tax Lawyer”
Current Developments in Tennessee, May, 2003
Co-authored with Michael G. Stewart

Commerce Clearing House, E- Commerce Alert,
Prodigy case note, April, 2002

Commerce Clearing House, E- Commerce Alert
Freedom Broadcasting case note, March, 2002
American Bar Association “State and Local Tax Lawyer”
Current Developments in Tennessee, May, 2002

Commerce Clearing House, E- Commerce Alert,
Avoiding Expensive Disclosures: Maintaining
Confidences While Participating in Tennessee’s
Voluntary Compliance Program, June, 2001
Co-Authored with M. Stewart

Commerce Clearing House, E-Commerce Tax Alert, March, 1,
2001, Case Note, AT&T v. Johnson
Co-Authored with M. Stewart

American Bar Association “State and Local Tax Lawyer,”
Current Developments in Tennessee, May, 2001

“Tax Revision and Reform Act of 1999,” Vol. 5, May, 2000
American Bar Association “State and Local Tax Lawyer”

Commerce Clearing House, E-Commerce Tax Alert
August, 2000, Current Developments in Tennessee

American Bar Association “State and Local Tax Lawyer”
Current Developments in Tennessee for 1998 to 2000

M. Yopp & M. Miller, “State Taxation of Nonresident Corporate Members and Partners in Limited Liability Companies and Limited Partnerships,” Journal of Passthrough Entities, Vol. 1 No. 3 (W,G&L, Sept.- Oct. 1998

Professional and Community Activities:

PROFESSIONAL:
Past Chairman, Professional Services Committee, ABA Tax Section (2003-2005); Vice-Chairman, Program Development, (2001-2003); Vice-Chairman, Law Development, (1999-2001); Closely Held Business Committee

American Bar Association Advisory Board 2006-Date

Fellow, American College of Trust and Estate Counsel

Trustee / Past President-Tennessee Federal Tax Institute, Inc.

Past Chairman - Tennessee Bar Association Tax, Probate, Trust Section (Two Year Term – 1995-1997)

Founding Trustee and Former President – Vanderbilt University/The Paul J. Hartman Memorial State and Local Tax Forum

Executive Committee and Past President – National Association of State Bar Tax Sections

Member, Nashville Estate Planning Council

Fellow, The Nashville Bar Foundation
Elected Nov. 22, 1997

Professional Advisory Board - Community Foundation of Middle Tennessee since Inception

Tennessee Bar Association-Chairman, Business Entity Study Committee 2007 to date

Lecturer in Law - Vanderbilt University School of Law (Partnership Tax Law) 1996-1998

COMMUNITY:
Board of Trustees and Vice Chairman
Chairman, Executive Committee of Board of Trustees
Aquinas College, Nashville, Tennessee

Easter Seals Tennessee, Inc.
Board of Directors
Finance Committee and Treasurer – 2000-2002
Past Chairman (2003-2005)

President, Serra Club, Nashville, Tennessee
July 1, 2005 to June 30, 2006

The Heritage at Brentwood, Advisory Council

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