Office: 1.301.800.0001 ext. 101
Direct: 301.329.2461 - Mobile: 1.301.801.5161
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.
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
2006 - 2007
Shulman, Rogers, Gandal, Pordy & Ecker, PA
2000 - 2006
Jorden Burt, LLP
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
Juris Doctor, 1995
State University of New York at Binghamton
B.A., Literature & Rhetoric, 1992
Member, Maryland Bar
Member, D.C. Bar
Member, NY Bar
Associate Member, Virginia Bar (not active)
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.
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.
Less Vexation for Aviation Taxation
September/October, 2015, Business Aviation Advisor
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
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 | Agendaweek.com
Discusses Private Aviation Options
October 5, 2007 | WUSA 9 News