Benjamin F. Gardner

Associate

• bgardner@steptoe.com
• vCard
• Phoenix Office

Benjamin F. Gardner is an associate in the Phoenix office of Steptoe & Johnson LLP, where he is a member of the Tax group. His practice focuses on state and local taxation.

Mr. Gardner has experience in advising clients in all areas of state and local taxation, including sales and use tax compliance, corporate income tax matters, and nexus-creating activities.  In addition, Mr. Gardner has assisted in representing clients in both administrative and judicial tax appeals.

While attending law school, Mr. Gardner served as a research assistant to Professor Grant S. Nelson, former Dean William W. Warren, and Professor Carole Goldberg, aiding in the publication of casebooks and law review articles on subjects including Real Estate law, Bankruptcy law, and Federal Indian law.

Noteworthy

• Aided in publishing the 7^th edition of Real Estate Transfer, Finance, and Development, the preeminent Real Estate casebook, by assisting its author, Professor Grant S. Nelson, in researching legal developments and trends in that area of law.

Select News & Events

• Debt Workout Issues for Flow-Through Entities, CPAmerica International, January 26, 2012
• The New IRS Voluntary Classification Settlement Program, The Phoenix Tax Workshop, January 21, 2012
• Arizona Sales & Use Tax, December 9, 2011
• "The Tax Things You Need to Know When Starting a Business," SCORE, September 22, 2011
• Eighth Annual Construction Industry Tax Issues Seminar, June 22, 2011, (A Steptoe Sponsored Event)
• "Sales & Use Tax in Arizona," Lorman Educational Services, June 9, 2011

Selected Publications

• 2010 Arizona Tax Update
• Arizona Court Holds that Public Law 86-272 Does Not Protect Partnership Distributions
  December 2009, Institute for Professionals in Taxation - December Tax Report
• Arizona Tax Update
  The Action Marine Case and Personal Liability of Directors and Shareholders for the Unpaid Sales Tax Liability of the Corporation
  July 2008
• Arizona Tax Update
  New Prime Contracting Transaction Privilege Tax Developments
  January 2008

Professional Affiliations

• Member, State Bar of Arizona