Denver Tax Attorney - Theodore H. Merriam

Practice areas

Bar admissions

Education

Professional memberships

Reported cases

Cox v. Commissioner, 126 T.C. 237 (2006), rev’d, 514 F.3d 1119 (10th Cir. 2008)
Mesa Oil, Inc. v. U.S., 467 F.3d 1252 (10th Cir. 2006)
Christians v. Commissioner, 85 T.C.M. 1267 (2003)
Mesa Oil, Inc. v. U.S., 2001-1 USTC 50,130 (D. Colo. 2000)
Michael v. Commissioner, 72 T.C.M. 1031 (1996)
U.S. v. Payne, 978 F.2d 1177 (10th Cir. 1992)
Howard Electrical & Mechanical, Inc. v. Colo. Dept. of Revenue, 748 P.2d 1321 (Colo. App. 1987)
U.S. v. William A. Kilpatrick, 821 F.2d 1456 (10th Cir. 1987)
Kloppenberg and Company v. Commissioner, 51 T.C.M. 1607 (1986)

Notable achievements

Recipient of the Denver Bar Association, Section of Taxation, annual James E. Bye Lifetime Achievement Award (2019) which recognizes “a Colorado tax attorney who has adhered to the highest principles and traditions of the legal profession in the practice of tax law, and who has distinguished himself or herself in the area of tax law in the State of Colorado, the improvement of the quality of the tax law, legal education, service to the Tax Bar, and community involvement.”
Author, “Employee Business Expense Deductions,” 12 The Colorado Lawyer 1624, 1983.
Adjunct Professor, University of Denver College of Law
- Federal Tax Advocacy Clinic, 1987–1989
- Graduate Tax Program, 1990–2002