Estate Planning

PHOENIX – Gammage & Burnham is pleased to share it has been ranked nationally in eight practice areas and ranked regionally in 30 practice areas by the 2024 edition of “Best Law Firms®” by Best Lawyers.

Rankings are based on client feedback on several criteria, including its practice groups, responsiveness, understanding of each client’s business, cost-efficiency, civility, and whether they would refer another client to the firm. The selection process also includes the collection of peer evaluations and a final review by leading attorneys in each field.

The firm received national rankings for the following practice areas:

• Construction Law
• Land Use and Zoning Law
• Corporate Law
• Health Care Law
• Litigation – Construction
• Litigation – Real Estate
• Securities Regulation
• Securitization and Structured Finance Law

The firm was also recognized for its work in the Phoenix metropolitan area in the following practice areas:

• Administrative / Regulatory Law (Tier 1)
• Appellate Practice (Tier 1)
• Arbitration
• Banking and Finance Law (Tier 1)
• Bankruptcy and Creditor Debtor Rights
• Business Organizations (Tier 1)
• Commercial Finance Law (Tier 1)
• Commercial Litigation (Tier 1)
• Commercial Transactions / UCC Law (Tier 1)
• Closely Held Companies and Family Business Law
• Construction Law (Tier 1)
• Corporate Law
• Corporate Governance Law
• Environmental Law
• Government Relations Practice (Tier 1)
• Health Care Law (Tier 1)
• Land Use & Zoning Law (Tier 1)
• Litigation – Bankruptcy
• Litigation – Construction (Tier 1)
• Litigation – Health Care (Tier 1)
• Litigation – Intellectual Property
• Litigation – Labor & Employment
• Litigation – Land Use & Zoning (Tier 1)
• Litigation – Real Estate
• Mergers & Acquisitions Law
• Natural Resources Law (Tier 1)
• Real Estate Law (Tier 1)
• Securities Regulation
• Securitization and Structured Finance Law
• Water Law (Tier 1)

Celebrating 40 years since our founding, Gammage & Burnham continues to get the job done because we know Arizona — its laws, values, customs, and people.

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Gammage & Burnham is pleased to announce that 29 of our attorneys have been named to the 2021 Best Lawyers© list!  Best Lawyers©  recognition is based solely on a confidential peer review process.

Special congratulations to Timothy N. Forsman, Daniel L. Marks, and James B. Senften for being named to the inaugural “Ones To Watch” list and to Randall S. Dalton and Joseph P. Richardson who have been recognized as “Lawyers of the Year” in their respective categories.

See below the full list of our awesome attorneys that have been recognized.

Best Lawyers

Stephen W.

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U.S. News Best Lawyers® announced today that Gammage & Burnham is nationally ranked in seven practice areas and regionally ranked in 18 practice areas.  The U.S. News – Best Lawyers® “Best Law Firms” rankings are based on a rigorous evaluation process, and Best Lawyers®  is the oldest peer-review publication in the legal profession.

The firm received national rankings for the following practice areas:

1. Land Use & Zoning
2. Litigation- Real Estate
3. Bankruptcy and Creditor/Debtor Rights
4. Construction Law
5. Health Care Law
6. Litigation- Construction
7. Securities Regulation

The firm was recognized for its work in the Phoenix metropolitan area in the following practice areas:

1. Administrative / Regulatory Law (Tier 1)
2. Banking and Finance Law
3. Bankruptcy and Creditor/Debtor Rights (Tier 1)
4. Business Organizations (Tier 1)
5. Commercial Litigation (Tier 1)
6. Construction Law (Tier 1)
7. Corporate Law
8. Corporate Governance Law
9. Health Care Law (Tier 1)
10. Land Use & Zoning Law (Tier 1)
11. Litigation – Bankruptcy
12. Litigation – Construction (Tier 1)
13. Litigation – Labor & Employment
14. Litigation – Land Use & Zoning (Tier 1)
15. Litigation – Real Estate (Tier 1)
16. Mergers & Acquisitions Law
17. Real Estate Law (Tier 1)
18. Securities Regulation

Congratulations to all of our brilliant attorneys who have worked to make Gammage & Burnham recognized both nationally and in our community!

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Author: James F. Polese

Issue: January 11, 2019

Last year, the U.S. Supreme Court issued its decision in Wayfair[1] that upheld South Dakota’s statute imposing a sales tax on internet sales to its residents when the seller has no physical presence within the State. Justice Kennedy’s 5-4 decision held that the historical “physical presence” test would no longer be a constitutional impediment to the imposition of sales taxes on sales by out-of-state companies to in-state residents. Wayfair was “teed-up” for the Supreme Court for the express purpose of overturning the National Bella Hess[2] and Quill Corp.[3] decisions that held that a state cannot impose on an out-of-state retailer the obligation to collect sales tax on sales made into that state unless that retailer also had a physical presence within the state.

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James Polese will be one of the presenters at the Arizona Society of Certified Public Accountants Phoenix Tax Workshop on Saturday, January 17th. James’ topic is The Use of the IRA Trust for Estate Planning and Asset Protections.

James has extensive experience in tax and business planning as well as estate planning. He is a long time member of the Advisory Board for the Phoenix Tax Workshop. He has spoken and written on many business, tax, and estate planning matters.

Click here for the written presentation.

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