Stephen is a Senior Consultant in the Tax Group.

Stephen has extensive experience advising on the tax aspects of transactions involving real estate, equipment leasing, aircraft finance, partnerships and private equity vehicles.

Stephen has previously been cited as a leading US tax lawyer in Euromoney’s Guide to the Leading US Tax Lawyers.

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  • Advising on over US$2bn of aircraft and helicopter leases to lessees such as US Air, United, Federal Express, Qantas and China Air and owners such as Bank of New York.
  • Advising on purchase of major equipment leasing company and related subsequent sell-off of assets.
  • Advising on tax-favored sale of REIT’s interest in U.S. $2b commercial office building in Manhattan.
  • Advising on over US$4m of property and equipment (other than aircraft) including domestic plants and cross-border double- and triple- dip transactions.
  • Advising on conversion of C Corporation to private REIT.


  1. 1975-1978 Yale Law School, J.D.
  2. 1971-1975 University of Wisconsin, M.A.
  3. 1967-1971 Dartmouth College, A.B.