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Geoffrey Polma has a wide range of experience in Texas state franchise, sales and use, and ad valorem tax matters, including representation of taxpayers in state tax controversies involving a variety of substantive areas in both administrative and judicial forums. Mr. Polma has been involved in a number of cases that have led to wide-reaching changes in the tax code. He was on a trial team that won a judgment declaring sections of the Texas Tax Code unconstitutional. He also participated on a trial team that secured a summary judgment ruling granting ad valorem exemption on novel "equitable title" theory. Education J.D., with honors, The University of Texas School of Law, 1989 Chancellors Executive Editor, Texas Law Review Order of the Coif B.S., magna cum laude, University of Colorado, 1986 Bar Admissions Texas, 1989 Representative Experience Secured ruling from the State of Texas concluding that a major public/private partnership building a sports facility could claim an exemption from Texas sales and use tax Structured multiple disincoporation transactions dramatically diminishing incidence of Texas franchise tax on Texas operations Reported Decisions La Quinta Inns, Inc. v. Sharp, Cause No. 95-15739 (Travis Cty Dist Ct) Participated on trial team winning judgment declaring sections 156.103(a)(3) and (b) of the Texas Tax Code void as unconstitutional Texas Student Hous. Corp. v. Denton Cent. Appraisal Dist., Cause No. 2002-10026-16 (Denton Cty Dist Ct):; Participated in trial team securing summary judgment ruling from the bench granting ad valorem exemption on novel equitable title theory Medaphis Physicians Services Corp. v. Sharp, Cause No. 94-11610 (Travis Cty Dist Ct):; Currently pending protest payment litigation involving taxability of services Press Release Locke Liddell & Sapp Announces Addition of Two Attorneys to Tax Section in Dallas Office 5/9/2005 TACD 2007 Annual Conference Professional History Of Counsel with Locke Liddell & Sapp Formerly Of Counsel with Vinson & Elkins, Dallas, TX Former associate with Johnson & Wortley, Dallas, TX Professional Affiliations Member, Dallas Bar Association Member, American Bar Association Chair, State Tax Committee, Section of Taxation of the Texas State Bar Council Member, Dallas Bar Association Tax Section. | 