Experienced Representation And Effective Solution
Representative Cases
- CSI Hydrostatic Testers, Inc. v. Commissioner, 103 TC 398, 1994, Tax Court, 1994177518
- CSI Hydrostatic Testers, Inc. v. Commissioner, 63 F.3d 136, 1995, 5th Cir., 1995165049
- Levy v. Commissioner, 91 TC 838, 1988, Tax Court, 1988140862
- S & R Hotels v. Fitch, 634 So.2d 992, 1994, La. Ct. App. 2d Cir., 1994073501
Honors
- Lawyer of the Year, Best Lawyers in America, 2013, 2021-2022
- Louisiana Super Lawyers (2007-2022), Top 50 Louisiana Lawyers (2008, 2012) and Top 50 New Orleans Lawyers (2013)
- American College of Tax Counsel, Fellow
- Voted the 2023 "Lawyer of the Year" for in Nonprofit / Charities Law in New Orleans
- 2023 Best Lawyers Award
Classes & Seminars
- Adjunct Professor, Natural Resources Taxation, Tulane University, 1989 to 2000
- The Jobs and Growth Tax Relief Reconciliation Act of 2003: Effects on S Corporation, American Bar Association. Tax Section meeting, S Corporations Committee, 2000 to 2000
- Coggins Automotive Corporation: Is LIFO Recapture a Dead Letter?, American Bar Association Tax Section Meeting, S Corporations Committee, 2003 to 2003
- Subchapter S Modernization Act of 2001, American Bar Association Tax Section Meeting, S Corporations Committee, 2002 to 2002
- Special Considerations in Taxable and Non-Taxable Acquisitions Involving S Corporations, American Bar Association Tax Section Meeting, S Corporations Committee, 2002 to 2002
- IRS Position on Back-to-Back Loans and Similar Financing Structures, S Corporation Election for Limited Partnerships and Changes in Tax Years Prior to S Corporation Elections, American Bar Association, Tax Section, S Corporations Committee, 2000 to 2000
- The Temporary Section 338 Regulations-Effects on S Corporations, American Bar Association Tax Section Meeting, S Corporations Committee, 2000 to 2000
- Current Topics-S Corporations, Louisiana State Bar Association Tax Section Meeting, 1999 to 1999
- Taxable Dispositions of S Corporations-Issues and Planning Techniques, Including Section 338 (h)(10) Elections, Taxable Pooling Transactions, Installment Sales Reporting, and Use of QSubs, American Bar Association Tax Section Meeting, S Corporations Committee, 1999 to 1999
- Tax Free Spin Offs by S Corporations-A Primer, American Bar Association Tax Section Meeting, S Corporations Committee, 1999 to 1999
- Federal Income Taxation of Qualified Subchapter S Subsidiaries and Single-Member LLCs, Including Their Use in Acquisitions, American Bar Association, Tax Section Meeting, S Corporations Committee, 1999 to 1999
- S Corporations-Current Developments, Tulane Tax Institute, 1998 to 1998
- Final Continuity of Interest Regulations-Special S Corporation Considerations, American Bar Association Tax Section Meeting, S Corporations Committee, 1998 to 1998
- Topical Issues under SBJPA and TRA '97-Relief for Inadvertent Invalid Elections and Late Elections, Self-Employment Tax Aspects of S Corporations vs. Partnerships and LLCs, and Miscellaneous Issue, American Bar Association Tax Section Meeting, S Corporations Committee, 1998 to 1998
- Using S Corporations in International Transactions, American Bar Association, Tax Section Meeting, S Corporations Committee, October 2000, 2000 to 2000
- S Corporations and International Transactions, American Bar Association Tax Section Meeting, Tax Section Programs, August, 1997
- Divorce of the S Corporation Shareholder- Effect of 1041 Transfers on Suspended Losses and Other Issues, American Bar Association Tax Section Meeting, S Corporations Committee, August 1997
- Conducting International Activities Through Partnerships, LLCs and C Subsidiaries, American Bar Association Tax Section Meeting, S Corporations Committee, May 1997
- Planning For S Corporations After the Small Business Job Protection Act of 1996, American Bar Association Tax Section Meeting, Tax Section Programs, January 1997
Professional Associations
- American Bar Association, S Corporations Committee, Chairman, 2002 to 2004
- Louisiana State Bar Association, Member, 1981 to 2003
- Business Entities (Warren Gorham & Lamont), Board of Advisors and Department Heads, 1999 to 2003
- Journal of S Corporation Taxation (Warren Gorham & Lamont), Board of Advisors and Contributors, 1995 to 1999
Past Positions
- Internal Revenue Service-District Counsel, Attorney, 1975 to 1980
- McGlinchey Stafford, P.L.L.C., Member, 1981 to 1998
Published Works
- Klein, Monahan, Louisiana Limited Liability, Company-Forms and Practice Manual (Data Trace), 2d ed., 2001
- Klein, Looney, Current Developments, Business Entities (Warren Gorham & Lamont), Vol.5, No.1, 2003
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 4, No. 5, 2002
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 4, No. 3, 2002
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 4, No. 1, 2002
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 3, No. 5, 2001
- Klein, Looney, Current Developments, Business Entities (W, G &L), Vol. 3, No. 3, 2001
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 3, No. 1, 2001
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 2, No. 5, 2000
- Klein, Proposed Regulations Expand LIFO Recapture but Fail to Address Technical Issues, Journal of S Corporation Taxation, Vol. 6, No. 2, 1994
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 2, No. 3, 2000
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol.2, No.1, 2000
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol.1, No.5, 1999
- Klein, Looney, Current Developments, Business Entities (W, G & L), Vol.1, No.3, 1999
- Klein, Kulish, Looney, McNulty Current Developments, Business Entities (W, G & L), Vol.1, No.1, 1999
Fraternities or Sororities
- Zeta Beta Tau
- Phi Sigma Delta
Certified Legal Specialties
- Tax Attorney, Louisiana State Bar Association Specialization Board-Taxation, 1985
Practice Areas
- Business/Corporate Law
- Personal Injury Defense
- Real Estate Law
- Environmental and Natural Resources Law
- Government, Municipalities & Elections
- Foreign Corrupt Practices Act
- The False Claims Act
Education
- New York University School of Law, New York, New York
- LL.M. (Taxation) - 1980
- University of Maryland School of Law, Baltimore, Maryland
- J.D.
- Honors: Order of the Coif
- Honors: Joseph Berstein Prize
- Honors: With Honors
- Law Review, University of Maryland Law Review, Notes and Comments Editor, 1973, 1975
- University of Maryland, College Park, Maryland
- B.S. - 1972
- Honors: Beta Alpha Psi
- Honors: Beta Gamma Sigma
- Honors: With High Honors
- Major: Accounting
Bar Admissions
- Maryland, 1975
- New Jersey, 1976
- Louisiana, 1981
- U.S. District Court Eastern District of Louisiana
- U.S. District Court Middle District of Louisiana
- U.S. District Court Western District of Louisiana
- U.S. Court of Appeals 5th Circuit
- U.S. Tax Court