Michael L Cook

Cook Brooks Johnson PLLC
512.381-3001 Direct
512.381-3010 Fax
mcook(at)cbjlawfirm.com

Mike Cook focuses his practice on taxation, which includes tax litigation, tax planning for real estate and business transactions, advising clients on tax implications of corporate acquisitions, partnership formation, restructuring and estate planning. He also has substantial experience in real estate, including advice and counsel to developers and owners and parties in real estate workouts.

Unique Lawyer Experience

  • Certified Public Accountant
  • Board Certified in Tax Law by the Texas Board of Legal Specialization

Recent Representative Experience

  • In the area of tax litigation, Mike handles numerous administrative appeals each year and has tried federal tax cases in the United States Tax Court, the Federal District Court and handled appeals in the Fifth Circuit Court of Appeals.

Education
University of Texas School of Law

  • J.D., 1968

Texas Tech University

  • B.B.A., 1962

Professional Involvement

  • American Bar Association (Tax Section; Member of Council 1996-1999; Past Vice Chair, Committee on Government Submissions; Past Chair, Real Estate Tax Problems Committee)
  • State Bar of Texas (Past Chairman of the Tax Section)
  • Texas Bar Foundation
  • American Law Institute (Member)
  • American College of Tax Counsel’s Board of Regents (Member)
  • Certified Public Accountant (Texas)
  • Southwest Region IRS Liaison Committee (Past Chairman)

Awards & Recognition

  • Board Certified in Tax Law by the Texas Board of Legal Specialization
  • The Best Lawyers in America, Tax and Real Estate, 1983-2010
  • Texas Super Lawyers, Tax Law, Texas Monthly; 2003-2011
  • Travis County Bar Association’s Outstanding Attorney Award, 2004
  • Texas; Southern Federal Tax Conference; New York University Tax Law Conference

Admitted to Practice

  • Texas, 1968
  • U.S. Tax Court
  • U.S. Court of Appeals for the Fifth Circuit
  • U.S. Supreme Court

Civic and Charitable Organizations

  • Past President of the Ex-Students’ Association of the University of Texas
  • Member of the Board and President, University of Texas Foundation
  • Member of the Board People Trust\People Fund
  • Member of the Board of the Wine and Food Foundation of Texas
  • Former Chairman of Bat Conservation International

Publications

  • Co-author of Federal Tax Aspects of Cancellation of Indebtedness and Foreclosures. Shepard’s/McGraw-Hill, Inc., 1993.

Recently published articles include:

  • Determining Whether Substantial Authority Exists in Facts and Circumstances Cases, Journal of Taxation, (September 2009)
  • Home Sweet Home: Protecting the Interest of the Non-Liable Spouse from IRS Seizure and Sale, Journal of Taxation (July 2008)

Former Contributing Editor of The Real Estate Tax Digest. Authored or co-authored the following articles:

  • Capturing Capital Gain Taxation: the Frequency and Substantiality Factor (Part 2 of 2), The Real Estate Tax Digest (November 2000)
  • Capturing Capital Gain Taxation: the Frequency and Substantiality Factor (Part 1 of 2), The Real Estate Tax Digest (October 2000)
  • ASA Investerings Dilutes the Bollinger Tests for Determination of Corporate Agency Status, The Real Estate Tax Digest (June 2000)
  • Contingent Installment Sales and IRS Section 453A: the IRS Splits a Decision in TAM 9853002, The Real Estate Tax Digest (June 1999)
  • New Regulations are Proposed Under Sections 108 and 1017, The Real Estate Tax Digest (October 1997)
  • Recent Tax Court Opinions on Like-Kind Exchanges Teach Hard Lessons to Taxpayers and Practitioners Alike, The Real Estate Tax Digest (October, 1996)
  • Preserving Capital Gain Taxation on Appreciated Subdivided Real Property, The Real Estate Tax Digest (March 1996)
  • Current Developments in the Family Limited Partnership Area, The Real Estate Tax Digest (September 1995)
  • Real Estate Ownership by Family Limited Partnerships, The Real Estate Tax Digest (April 1995)
  • Debtor’s Choice of Timing of Discharge May Be Crucial to Other Tax Planning Decisions, The Real Estate Tax Digest (September 1994)
  • Planning in the New (Old?) Capital Gains Environment, The Real Estate Tax Digest (August 1994)
  • Like Kind Exchanges: Update and Practical Approach to Deferred Exchange Structures, The Real Estate Tax Digest (September/October, 1993)
  • The 1993 Internal Revenue Service Business Plan for Loan Workout Issues, The Real Estate Tax Digest (November, 1993)
  • Counting Nonrecourse and Contingent Debt in a Section 108(a)(1)(B) Insolvency Determination, The Real Estate Tax Digest (September, 1992)
  • Bankruptcy Abandonment: Who Pays the Fare – Trustee or the Debtor? The Real Estate Tax Digest (April, 1992)
  • New Decision in Service Partner Area Uses Liquidation Value Approach in Determining Value of Partnership Interests Received: Mark IV Pictures, Inc. v. Commissioner, The Real Estate Tax Digest (February, 1991)
  • More on Recourse Debt Foreclosures: The Chilingirian Decision, The Real Estate Tax Digest (September, 1991)
  • The IRS Proposes New Rules Under Section 108 – Proposed Regulations § 1.108-2 and Revenue Ruling 91-31, The Real Estate Tax Digest (October, 1991)
  • Analyzing the Dealer Issue in the Context of Foreclosure Sales, The Real Estate Tax Digest (September/October, 1990)
  • Taxing the Service Partner on Receipt of a Partnership Interest: Campbell v. Commissioner, The Real Estate Tax Digest (August, 1990)
  • Two Tax Events for Insolvent Mortgagees on Foreclosure: Revenue Ruling 90-16, The Real Estate Tax Digest (May, 1990)
  • Determining Exempt Assets for Insolvency Purposes: CL Hunt v. Commissioner, The Real Estate Tax Digest (March, 1990)
  • Observations About Recourse Debt Foreclosure, The Real Estate Tax Digest (August 1989)

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