Robert T. Manicke

Experience

Robert Manicke heads the firm's Benefits, Tax and Private Client group. His practice emphasizes state and local taxation, as well as employment tax issues.

He regularly represents clients in the Oregon Tax Court and before state revenue authorities regarding income tax and property tax matters, and he also practices before the Portland Revenue Bureau and the Internal Revenue Service.

His transactional practice includes state and local tax incentives, state and federal tax rulings, and state and local tax legislative projects. He has extensive experience with energy-related tax incentives, including the Oregon Business Energy Tax Credit, the Strategic Investment Program and the Enterprise Zone Program. Robert also represents health care clients in matters relating to tax exemption, employment tax and insurance tax.

Representative Work

Lead attorney in numerous cases in the Oregon Tax Court involving corporate and personal income tax, as well as property tax. Representative subjects include:

• Consolidated returns
• Public Law No. 86-272 and nexus
• Statutes of limitation
• Business/nonbusiness income and loss
• Property taxation of centrally assessed businesses
• Property tax exemption

Professional Honors & Activities

• Selected by Best Lawyers® as Portland Tax Law Lawyer of the Year, 2011
• Listed in Best Lawyers in America® (currently: Litigation & Controversy-Tax, Tax Law), 2007-2013
• Listed in Oregon Super Lawyers® (Tax), 2007-2011
• Member, American College of Tax Counsel
• Chair-elect, Oregon State Bar Tax Section; Chair, Laws Committee
• Member, ABA Tax Section, including State Tax Committee, and Employment Tax Committee

Presentations

• "Payroll Taxes and Settling Employee Claims," Health Care Reform and Advanced Employee Law, Stoel Rives LLP Seminar, Ancorage, May 2013
• "2012 Oregon Tax Legislation Update," Oregon State Bar Tax Section, Portland, Sept. 2012
• "2011 Oregon Tax Legislation Update," Oregon State Bar Tax Section, Portland and Salem, Fall 2011
• "2010 Oregon Tax Legislation Update," Oregon State Bar Tax Section, Portland, Mar. 11, 2010
• "Oregon Tax Amnesty Program," Oregon State Bar Tax Section, Portland, Sept. 3, 2009
• "Oregon and Washington Update" (copresenter), Oregon Tax Institute, Portland, June 7, 2009
• "Oregon Legislative Update," Oregon State Bar Tax Section, Portland, Apr. 9, 2009
• "Tax Issues in Employment Settlements," Oregon Law Institute, Portland, June 6, 2008
• "Financial Aspects of Green Building: Tax and Other Governmental Incentives for Green Projects," Lorman Seminar, Portland, Mar. 14, 2008
• "Oregon Legislative Developments: What You Need to Know About 2007 Changes," Lorman Seminar, Portland, Mar. 11, 2008
• "Solar Financial Incentives for Business Owners" (copresenter), Northwest Solar Expo, Portland, Sept. 14, 2007
• "Oregon Update," Oregon Tax Institute, Portland, May 18, 2007
• "Oregon Legislative Update," Oregon State Bar Tax Section, Portland, 2007
• Tax Executives International, Portland, June 2006
• American Wind Energy Association, Pittsburgh, Pennsylvania, Feb. 2006
• Panel presentation on Oregon's repeal of its discriminatory Section 1031 statute, ABA Sales, Exchanges & Basis Committee, San Antonio, Texas, Jan. 25, 2003

Civic Activities

• Chair, Business & Finance Committee, for Oregon Business Association
• Honorary Consul, Federal Republic of Germany, for Oregon and Idaho
• Participated in the 2007 task force that worked with the City of Portland on development of a tax incentive for venture capital firms.
• Board Member, German American School of Portland, 1999-2011
• Board Member, Portland Symphonic Girlchoir, 2006-2009

Publications

• "Taxation," Oregon Legislative Highlights, Oregon State Bar, 2012
• "Tax Issues" (coauthor), The Law of Marine and Hydrokinetic Energy: A Guide to Business and Legal Issues, Stoel Rives LLP, 2011 (formerly The Law of Ocean and Tidal Energy)
• "Taxation," Oregon Legislation Highlights, Oregon State Bar, 2008-2011
• "Centrally/Locally Assessed Properties Entitled to Same Oregon Tax Exemptions" (coauthor), Journal of Multistate Taxation, Aug. 2010
• Contributor, Report of the Task Force on Business Activity Taxes (and co-author), Nexus of the ABA Section of Taxation State and Local Taxes Committee, The Tax Lawyer, 2009
• Chapter on Oregon property tax (coauthor), ABA Property Tax Deskbook, annually since 1996
• Survey of Oregon and Idaho tax developments (coauthor), Council on State Taxation, semiannually since 1995 for Oregon, since 2006 for Idaho
• "Tax Issues" (coauthor), The Law of Wind: A Guide to Business and Legal Issues, Stoel Rives LLP, 2005-2009
• "Tax Issues" (coauthor), Lava Law: Legal Issues in Geothermal Energy Development, Stoel Rives LLP, 2005-2008
• "Tax Issues" (coauthor), The Law of Biofuels: A Guide to Business and Legal Issues, Stoel Rives LLP, 2005-2008
• "Tax Incentives" (coauthor), The Law of Building Green: Business and Legal Issues of Sustainable Real Estate Development, Stoel Rives LLP, 2007
• "Taxation" (coauthor), Oregon Legislation Highlights, Oregon State Bar, 2007
• "Property Tax Exemptions in Oregon: Slips and Tips," Oregon State Bar Taxation Section Newsletter, Spring 2005
• "Oregon Pollution Control Facility Tax Credits: 2001 Legislative Changes" (coauthor), Oregon Insider, Issue 279, Sep. 1, 2001

Foreign Languages

• German
• Dutch (reading ability)

Education

• University of Illinois College of Law, J.D., 1992, summa cum laude
  Order of the Coif
  Board of Editors, University of Illinois Law Review
• Willamette University, B.A., 1984, cum laude

Admissions

• Oregon
• California
• Washington

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