Overview

As a partner in Kirkland's Chicago tax group, Gregory W. Gallagher's practice focuses primarily on domestic and international transactional tax matters. In the domestic area, Greg has advised clients on a wide variety of transactions, including mergers and acquisitions, spin-offs, IPOs, joint ventures, debt restructurings, bankruptcy and general tax planning. He also regularly advises clients on tax aspects of complex cross-border transactions.

From 2013-2016, Greg was recognized as a leading tax attorney in Chambers USA, America's Leading Lawyers for Business. The Legal 500 U.S. also recognized him for his tax work, with clients calling him "one of the most capable tax lawyers in the M&A arena." Greg was mentioned in the article, "Big Suits: UAL Bankruptcy," for his role in UAL Corp.'s bankruptcy filing.

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Thought Leadership

Publications

Contributor, Martin D. Ginsburg & Jack S. Levin, Mergers, Acquisitions and Buyouts (updated semi-annually)

Co-Author, Rocap, Welke & Gallagher, "Partnership Joint Ventures of Operating Business," Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2005 (published annually)

Co-Author, Evans & Gallagher, "INDOPCO - The Treasury Finally Acts," 80 Taxes 47 (March, 2002)

Editor and Co-Author, Federal Income Taxation of Life Insurance, 2nd Edition (American Bar Association, May, 1999)

Co-Author, Javaras, Maynes and Gallagher, 534 T.M., "Start-Up Expenditures"

Seminars

Subchapter C Developments (with William Alexander and Eric Solomon), Chicago-Kent Annual Tax Conference (2013)

Joint Ventures of Operating Businesses, PLI, Tax Planning for Domestic and Foreign Partnership Conference (annually, 2008–2015)

Dealing with Disregarded Entities for Tax and Accounting Purposes (with Thacher Smith), Chicago-Kent Annual Tax Conference (2010)

Tax Issues with Disregarded Entities, Tax Executives Institute (2010)

Recent Developments in Tax Attribute Protection Techniques, Tax Executives Institute (2010)

Recognition

Adjunct Professor, IIT/Chicago-Kent College of Law, "Corporate Tax" (2005–2006)

Lecturer at seminars and conferences, including Tax Executives Institute and Practising Law Institute

Co-Chairman, Chicago-Kent College of Law Federal Tax Institute Planning Committee (2015–present)

Credentials

Admissions & Qualifications

  • 1997Illinois

Courts

  • United States District Court for the Northern District of Illinois1997
  • United States Tax Court1998

Education

  • University of Illinois College of LawJ.D.summa cum laude1997

    Order of the Coif

    Harno Fellow 

    Associate Editor, Law Review

  • University of Illinois at Urbana-ChampaignB.S.1994
    University Honors (Bronze Tablet)