David M. Wooldridge has been a member for 32 years of the law firm of Sirote & Permutt in Birmingham, and was the firm’s Managing Partner 1992-1999.
Wooldridge represents clients in controversies with the Internal Revenue Service and state tax authorities before the U.S. Tax Court, U.S. Court of Federal Claims, U.S. district courts and courts of appeals, and in Alabama courts. Recently these have included defending a number of conservation easement deductions, most notably in Kiva Dunes Conservation v. Comm’r, decided favorably by the U.S. Tax Court (June 2009). He has resolved hundreds of tax controversies and has litigated dozens of tax cases. He also is active in tax examinations and administrative appeals, and in tax collection and abatement proceedings. Other areas of his practice include tax planning, state & local tax issues, tax-related transactions, and shareholder and family-owned business disputes.
He received a B.S. in Engineering (1972) and J.D. (1975) from the University of Alabama (Managing Editor, Alabama Law Review), and an LL.M. in Taxation from N.Y.U. (1976) (Graduate Editor, Tax Law Review). After receiving his LL.M. in Taxation, he served as law clerk to Judge Irene F. Scott of the U.S. Tax Court from 1976-1978.
In addition to his law practice, Wooldridge has taught at the graduate level regularly since 1980 on tax practice and procedure for the University of Alabama School of Law and School of Accounting. He has served as Chair of the Alabama Bar Tax Section, and has been the American Bar Association Liaison to the IRS Southeast Region. He speaks regularly in continuing education programs and has published several articles. He is highly ranked in several legal publications.
— Kiva Dunes Conservation LLC v. Commissioner, T.C. Memo. 2009-145