Norman A. Lofgren
Member
1601 Elm Street, Suite 4600
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Norm's practice focuses on taxation, estate planning and family wealth protection and transfer. His experience as a former trial attorney for the IRS coupled with his extensive experience in income, estate, gift, generation-skipping tax matters and tax planning for closely held businesses enables Norm to create solutions that minimize tax exposure and preserve wealth.
Area of Practice
Recent News
Representative Experience
Lead counsel in Estate of Albert Strangi v. Commissioner , a multi-million dollar test case in the U.S. Tax Court and Fifth Circuit Court of Appeals against the IRS involving family limited partnerships.
Structured complex estate and business plans utilizing both domestic and international techniques
Structured multi-million dollar domestic and international transactions involving natural resources.
Structured and documented multi-million dollar sales and purchases of business entities and business properties.
Represented many clients before IRS and state agencies in audits and administrative appeals as well as litigation of income tax, gift tax and estate tax disputes.
Professional Activities, Memberships & Affiliations
Licensed to practice in Texas; District of Columbia (inactive); U.S. Tax Court; U.S. District Court (Northern District); U.S. Court of Federal Claims; U.S. Courts of Appeals (5th and 11th Circuits).
Member: State Bar of Texas and Dallas Bar Association.
Chair Elect of the Probate, Trusts & Estate Section of the Dallas Bar Association (2010-2011)
Director, Baylor Health Care System Foundation.
Southern Methodist University - Certification Program in Financial Planning (Estate Planning Instructor 2004 - present).
U.S. Navy Pilot, 1969 - 1975 (active duty), 1975 - 1994 (reserve), retired rank of Captain.
Publications & Speeches
Strangi and Kimbell: A Section 2036 Texas Two Step , Dallas Bar Association, September 2003. Stone - Family Acrimony Puts IRS Between Rock and Hard Place , Leimberg Estate Planning Newsletter, www.leimbergservices.com, November 10, 2003. Musings on Stone From Shell-Shocked Veteran , Leimberg Estate Planning Newsletter, www.leimbergservices.com, November 11, 2003. Too Good To Be True: The Tax Wars Over FLLC / FLP Tax Benefits , Oklahoma Society of CPA's, December 2003. Kimbell At The Fifth Circuit: A View From The Bleachers , Leimberg Estate Planning Newsletter, www.leimbergservices.com, February 5, 2004. Family Owned Entities: A Treacherous Voyage Through Section 2036, 45 Tax Management Memorandum, No. 11, 2004. Too Good To Be True: The Tax Wars Over FLP Tax Benefits , Houston Business and Estate Planning Council, March 2004. IRS Attacks on Family Owned Entities , Oklahoma City Estate Planning Council, May 2004. Kimbell v. Commissioner: Fifth Circuit Rejects IRS Attacks on FLPs Again , BNA Tax Management, May 28, 2004. FLP Tax Wars: The Cases, Hot Issues and Suggested Strategies , Texas Bar Association, 28th Advanced Estate Planning and Probate Course, June 10, 2004. Family Limited Partnerships ; University of Texas, Current Issues Affecting Partnerships, Limited Partnerships and Limited Liability Companies, July 15, 2004. FLP Valuation , Texas Bar Association, 22nd Annual Advanced Tax Law Course, September 10, 2004 (with W.R. Cousins, III). What's New In Family Limited Partnerships , American Bar Association, Boston, Massachusetts, October 1, 2004 (with Steven Akers and Victor Keen). Family Limited Partnerships Under Attack - Is Total Victory Around The Corner , 54th Tulane Tax Institute, New Orleans, Louisiana, October 22, 2004 (with Steven Akers).Too Good To Be True: The Tax Wars Over FLLC ? FLP Tax Benefits (An Update), Oklahoma Society of CPA's, December 2004. Too Good To Be True: The Tax Wars Over FLP Tax Benefits (March Madness) , Central Texas Estate Planning Council, March 2005. FLP Litigation Update - Trying to Make Sense of Judicial Inconsistency , Texas Bar Association, 29th Advanced Estate Planning and Probate Course, June 9, 2005. FLP Litigation Update - Supreme Court Bound? Texas Bar Association, 22nd Advanced Tax Law Course, September 30, 2005.Section 2036 - Strategic Planning Group Tips and Techniques from the Trenches Symposium, Las Vegas, Nevada, April 18, 2006.Family Limited Partnership Update: Section 2036, The Planner's Achilles Heel , State Bar of Texas and CLE Options Webcast, The Essential Partnership Tax Update, May 19, 2006. Texas Advanced Directives , Baylor Health Care System Foundation End of Life Estate Planning Issues Symposium, October 31, 2006. Charitable Giving Estate Planning Issues , Houston Financial Planning Association, December 5, 2006. FLP Update - The IRS Battles Continue , American Society of Appraisers, Dallas, Texas May 8, 2007. FLP UPDATE - Where Have We Been, Where Are We Now, Where Are We Headed? Midland, Texas May 10, 2007. Family Limited Partnership Tax Update, Midland Business and Estate Council, Midland, Texas March 11, 2008. Planning for the Non-Traditional Family, North Texas Estate Planning Council, March 26, 2008 Family Limited Partnership Litigation Update - Predicting the Unpredictable, Dallas CPA Society, May 2, 2008.Incentive Trusts - Control From the Grave, Estate Planning Council of North Texas, May 14, 2010.What Cancer Patients and Their Families Need to Have in Place Today for Tomorrow, Baylor Cvetko Center Multiple Myeloma Support Group, March 13, 2010.-W0X0F- Thoughts on Tax and Estate Planning in the New Age, The American Airlines Grey Eagles, April 14, 2010.
Education
1969 - B.A., The University of Missouri
1977 - J.D., Oklahoma City University, with distinction
1981 - L.L.M., Taxation, Southern Methodist University
While attending law school, Norm served as the Case Comments Editor of the Oklahoma City University Law Review .
Honors
Selected as a Super Lawyer by Texas Monthly and Law & Politics magazine, 2005-2009.
2010 Texas Monthly Five Star Wealth Manager
