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Gary is a nationally recognized aviation and tax attorney representing aircraft owners and operators in the purchase, sale, exchange, lease, management, finance, ownership and use of business and commercial aircraft. Gary advises on and structures the acquisition and operation of aircraft for federal and state tax efficiency.



Member, Founder

HCH Legal, LLC

June 2015 - present


Special Counsel, Aviation Group

Wiley Rein, LLP

Washington, DC / McLean VA

2007 - June 2015



Galland Kharasch Greenberg Fellman & Swirksy, PC

Washington, DC

2006 - 2007



Shulman, Rogers, Gandal, Pordy & Ecker, PA

Bethesda, MD

2000 - 2006



Jorden Burt, LLP

Washington, DC

1996 - 2000

Awards / Affiliations

Chambers & Partners, High Net Worth Guide, Global-wide Private Aircraft Attorneys, 2017

​Editorial Contributor, Business Aviation Advisor Magazine

Member, Tax Committee Planning Group, National Business Aviation Association, 2011-2014


New York University School of Law

LL.M., Taxation, 1996


Hofstra University School of Law

New York

Juris Doctor, 1995


State University of New York at Binghamton

New York

B.A., Literature & Rhetoric, 1992

Bar Memberships

Member, Maryland Bar

Member, D.C. Bar

Member, NY Bar

Associate Member, Virginia Bar (not active)

Representative Experience

  • Represents clients in the purchase and sale of aircraft and fractional interests in private aircraft.

  • Negotiates and prepares all aircraft transaction documents, including letters of intent, aircraft purchase agreements, loan documents, security agreements, broker contracts, and escrow agreements. 

  • Prepares and implements aircraft lease, trust, charter, management, and hangar agreements.

  • Structures flight department operations for tax and regulatory compliance.

  • Advises corporations, partnerships, limited liability companies, and individuals on federal and state tax matters, including 1031 tax deferred like kind exchanges, depreciation, passive loss, federal excise taxes, and state sales and use taxes.

  • Represents clients in Internal Revenue Service (IRS) audits, appeals, Tax Court, and tax collection matters.

  • Represents clients in corporate transaction negotiations, and acquisitions and dispositions of businesses in taxable and tax-free transactions.

  • Counsels and advises on federal and state tax issues relating to unmanned aerial vehicle (UAV) operations.

Transactional Engagements

  • Represented entertainment company in the sale of a Boeing Business Jet (BBJ) aircraft.

  • Represented a biotechnology company in the acquisition of a Gulfstream G550 and provided related tax planning services.

  • Represented a musical instrument manufacturer in the acquisition of a Hawker 850XP and provided related tax planning services.

  • Advised energy company in the acquisition of a Bombardier Challenger 300.

  • Represented international aviation company in the sale of a BBJ aircraft.

  • Represented a Japanese entrepreneur in the acquisition of a Gulfstream IV. Negotiated and structured ownership of the aircraft in trust to qualify for U.S. registration.

  • Represented oil and gas company in the acquisition of a Gulfstream GIV-SP.

  • Represented private equity firm in the purchase of a Falcon 900B and provided related tax planning services. 

  • Counseled real estate company on the purchase of a NetJets fractional interest in a Cessna Citation Excel.

  • Represented alternative fuel trader in the purchase of a Hawker 900XP, including ownership planning, financing, management, charter, hangar, and tax planning.

  • Negotiated purchase of a NetJets fractional interest in a Gulfstream IV-SP on behalf of professional sports team owner.

Tax Planning Engagements

  • Advised alternative energy producer in the acquisition of a Hawker 400XP and provided related tax planning.

  • Advised a professional sports team owner on tax planning and compliance for a fractionally owned Falcon 2000EX. 

  • Represented a large clothing chain with aircraft and tax planning services in connection with a Cessna CJ3 aircraft.

  • Advised a real estate developer with leasing, management, and tax planning matters relating to a Beechjet 400A.

  • Provided aircraft management, charter, and tax (income, excise, and sales) planning advisory services to a major public accounting firm for a Bombardier Global Express.

  • Obtained state sales/use tax private rulings for U.S. and non-U.S. aircraft owners.

  • Advised international electronic product solutions company on business and personal aircraft use and provided tax planning services.

Tax Dispute Engagements

  • Represented private company in a dispute over Citation V Ultra engine damage.

  • Represented charter operator in successful federal excise tax audit.

  • Counseled a large public accounting firm in a state sales tax audit.

  • Represented a private company in a successful federal excise tax appeal.

  • Counseled a car dealership company in a successful federal excise tax audit.

Recent Publications

Less Vexation for Aviation Taxation

September/October, 2015, Business Aviation Advisor


Primer on Private Jet Travel

June, 2015


The Letter of Intent in Private Aircraft Transactions

May, 2015, AirWorthy Alert


Split Decisions in NetJets/EJM Federal Air Transportation Excise Tax Case

February, 2015, AirWorthy Alert


The $11.2 Million Conference Table: Business Aircraft Upgrade Creates a Large Tax Bill

April, 2014, The Metropolitan Corporate Counsel, Vol. 22, No. 4


Federal Excise Taxes Guide: Details on Air Transportation and Fuel Taxes

2013, National Business Aviation Association


Game Over: Private Aircraft Expense Deductions Disallowed Under Hobby Loss Rules

October, 2013, World Aircraft Sales Magazine


IRS Suspends Federal Excise Tax Assessments on Aircraft Management Fees

May, 2013, AirWorthy Alert


When Patience is a Virtue: U.S. Business Aircraft Owners Selling to Foreign Buyers

February, 2013, World Aircraft Sales Magazine


Exporting a US-Registered Aircraft

Winter, 2012/2013, BizJet Advisor


To Buy or Lease a Private Aircraft?

October, 2012, World Aircraft Sales Magazine


IRS Issues Final Tax Regulations on Deduction Disallowances for Business Aircraft Entertainment Use

August, 2012, AirWorthy Alert


Aircraft Tax Audits - A Game of Tomes

July/August, 2012, The Metropolitan Corporate Counsel, Vol. 20, No. 7


Tax Law Changes under The FAA Modernization and Reform Act of 2012

February, 2012, AirWorthy Alert


East Meets West: Understanding Western Business Culture

November, 2011, BizJet Advisor


Legal, Business and Tax Changes: The Future of Business Jet Sales

October, 2011, World Aircraft Sales Magazine


Federal Excise Taxes on Air Freight (A Twisted Logic Game)

August, 2011, BNA International


Back-to-Back Aircraft Transactions: Creative Solution or Horrible Mess?

January, 2011, World Aircraft Sales Magazine

Clear Title - Looking Beyond the FAA Registry When Buying a Corporate Aircraft

November, 2010, The Metropolitan Corporate Counsel, Vol. 18, No. 11


Myth-Busting: Sales & Use Taxes in Private Aircraft Transactions

July, 2010, World Aircraft Sales Magazine


Aircraft Leasing and Predominant Business Use: The IRS Adds a Few New Wrinkles

June, 2010, AirWorthy Alert


Charter Tax: Reducing Federal Excise Taxes on Private Aircraft Charter Services

June, 2010, World Aircraft Sales Magazine


To Tax or Not to Tax: IRS Provides Guidance on Federal Excise Taxes Affecting a Myriad of Air Transportation Services

April, 2010, AirWorthy Alert


Successful Aircraft Transactions: Keeping the Molehills from becoming Mountains

January, 2010, World Aircraft Sales Magazine


Leaving No Stone Unturned: The IRS Targets High Net-Worth Individuals with Private Aircraft Operations

November, 2009, AirWorthy Alert


Business Aircraft Purchasing Protocols

November, 2009, The Metropolitan Corporate Counsel, Vol. 17, No. 11


Back to Basics: Aircraft Purchasing Protocols

October, 2009, World Aircraft Sales Magazine


Surviving the Aircraft Financial Pandemic

July, 2009, World Aircraft Sales Magazine


Maverick Alaskan Court Protects Taxpayer From IRS Air Transportation Excise Taxes

July, 2009, AirWorthy Alert


UK Tax Change on VAT Could Cost U.S. Private Jet Owners Millions

July, 2009, AirWorthy Alert


Buying Aircraft From Distressed Sellers

May, 2009, The Metropolitan Corporate Counsel, Vol. 17, No. 5


The New Negotiating Paradigm

April, 2009, World Aircraft Sales Magazine


Avionomics: Tips on Negotiating Aircraft Financing

December/January 2009, Private Air


Private Aircraft on States' Radar for Tax Revenue

March, 2009, AirWorthy Alert


7 Ways to Fend Off the Bean Counters

December/January 2009, Business Jet Traveler, Vol. 6, No. 7


The George Costanza Rule of Private Aircraft Ownership

Winter, 2008, ABA Business Law Committee Newsletter - Tax News for Business Lawyers

August/September 2008, Private Air


Avionomics: Stepped Up Sales/Use Tax Enforcement on Aircraft

October/November 2008, Private Air


Time Kills Deals for International Aircraft Buyers

October, 2008, World Aircraft Sales Magazine


Business Aircraft Liabilities in Mergers, Acquisitions and Reorganizations

September, 2008, The Metropolitan Corporate Counsel, Vol. 16, No. 9


Aircraft Due Diligence in Mergers, Acquisitions and Reorganizations

April, 2008, The M & A Lawyer, Securities Litigation Reporter


Stimulating Stimulus for New Private Aircraft Buyers

April, 2008, AirWorthy Alert


Avionomics: But It's Just Sitting There

February/March 2008, Private Air



Efficient Air Charter Service - Cracking the Legal Code

January, 2008, World Aircraft Sales Magazine


The New Rules for Personal Use of Business Aircraft: What You Need to Know and Do

December, 2007, The Metropolitan Corporate Counsel, Vol. 15, No. 12


Stealth Aircraft Tax Flies in Under the Radar

October, 2007, World Aircraft Sales Magazine


The New Untouchables: IRS Taxation of Unsanctioned Charters

June, 2007, World Aircraft Sales Magazine


Have Your Cake and Eat It Too: Tax-Free Exchanges and State Sales Tax Trade-In Credits

May, 2007, World Aircraft Sales Magazine


Mission Possible!!! Properly Structuring the Acquisition and Operation of Business Aircraft (Part 2)

September, 2006, World Aircraft Sales Magazine


Mission Possible!!! Properly Structuring the Acquisition and Operation of Business Aircraft (Part 1)

July, 2006, World Aircraft Sales Magazine


Preparing for and Handling IRS Audits of Aircraft Owners and Users

  • NBAA Tax, Regulatory & Risk Management Conference October 20, 2013 | Las Vegas, NV 

  • Missed & Misunderstood Costs

    National Business Aviation Association (NBAA) Business Aircraft Transactions ConferenceJune 21 - June 22, 2012 | New York, NY 

  • Structuring Aircraft Operations

    National Business Aviation Association (NBAA) Business Aviation Taxes Seminar May 4, 2012 | Denver, CO 

  • The Future of Business Jets: Prepare for Legal, Business & Tax Changes

    SunTrust Aviation Seminar November 1, 2011 | Charlotte, NC 

  • Mind the Turbulence: Jet Ownership Options for Today's Successful Families
    GenSpring Family Offices September 17, 2008 | Smithsonian National Air and Space Museum, The Steven F. Udvar - Hazy Center |Dulles, VA

In The News

  • Discusses Tax Changes on Corporate Aircraft

    August 24, 2012 | Compliance Week

  • Comments on Fractional Aircraft Tax Change

    April 3, 2012 | Tax Notes Today

  • Discusses Potential Effects on Businesses of Changing the Corporate Jet Tax

    July 13, 2011 | Associated Press

  • Weighs in on Proposed Tax Changes for Corporate Jet Owners

    June 30, 2011 | Bloomberg Businessweek

  • Quoted on New IRS Guidelines for Personal Use of Corporate Jets

    January 22, 2008 | 

  • Discusses Private Aviation Options

    October 5, 2007 | WUSA 9 News 

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