Thomas J. Gallagher joined the firm’s Philadelphia office in April 2009 as a member in the Business Law Department. His practice focuses on the tax aspects of commercial transactions of all types, including mergers and acquisitions, private and institutional joint venture transactions, real estate and venture capital transactions, projects involving utilization of the rehabilitation tax credit and pension fund investments in real estate and real estate partnerships.
Thomas often handles the structuring and review of a variety of collective investment vehicles, including public and private real estate partnerships and public and private REITs. He has also represented institutional clients, including REITs and TEFRA partnerships in connection with ruling requests and controversies with the Internal Revenue Service.
Thomas earned his undergraduate degrees, magna cum laude, in economics from the University of Pennsylvania, where he was a member of Phi Beta Kappa. He earned his law degree, cum laude, from the University of Pennsylvania Law School, where he was a member of the Order of the Coif.