MAIN BIO EXPERIENCE SPEECHES PUBLICATIONS NEWS

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1 CONTACT INFORMATION T F vcard Milwaukee 100 East Wisconsin Avenue Suite 3300 Milwaukee, Wisconsin LEGAL ASSISTANT Renee A. Sannes T x15286 RELATED LEGAL SERVICES Taxation Tax Assisted Development Local Government Property Taxation Tax Controversy Pulp and Paper Industry Robert L. Gordon MAIN BIO EXPERIENCE SPEECHES PUBLICATIONS NEWS Bob Gordon is a partner in the Tax Practice Group. His practice includes federal, state and local taxation, tax controversies, trial and appellate litigation, property taxation of commercial, industrial, utility, and special use manufacturing properties, and property tax exemptions. He has successfully argued three landmark tax cases in the Wisconsin Supreme Court, Nankin v. Village of Shorewood, which upheld the constitutional right of all Wisconsin property owners to challenge their tax assessments in court; Metropolitan Associates v. City of Milwaukee, which held that legislation limiting taxpayer appeal rights enacted after the Nankin decision was also unconstitutional; and Deutsches Land, Inc. v. City of Glendale, which established the rules under which nonprofit organizations in Wisconsin can obtain property tax exemptions. He is the designated Wisconsin representative of American Property Tax Counsel, the national affiliation of premier property tax law firms in the United States and Canada. Prior Work Experience Upon graduation from law school Mr. Gordon received an appointment under the Attorney General s Honor Law Graduate Program, to the United States Department of Justice in Washington, D.C. He served for several years as a trial attorney in the Department of Justice Tax Division, where he litigated numerous cases of national significance in courts throughout the United States. He also served as a judicial intern for the Honorable James E. Doyle of the United States District Court for the Western District of Wisconsin. Professional Activities Past Chairperson, State Bar of Wisconsin, Taxation Section Member, Board of Directors, State Bar of Wisconsin, Taxation Section Designated Wisconsin Representative, American Property Tax Counsel Chair, Best Practices Committee, American Property Tax Counsel Member, Wisconsin Manufacturers and Commerce Tax Policy Committee Member, Milwaukee Tax Club Member, Bar of the U.S. District Court, District of Columbia Member, American Bar Association Member, Milwaukee Bar Association, Bench and Bar Court of Appeals Committee Chair, State Bar of Wisconsin Taxation Section Liaison Committee to Wisconsin Tax Appeals Commission Honors and Recognitions Mr. Gordon has been distinguished in the area of tax law since 2008 in ROBERT L. GORDON NAMED SUPER LAWYER EDUCATION Robert L. Gordon MICHAEL BEST ATTORNEYS NAMED THE BEST LAWYERS IN AMERICA 2015 Michael Best & Friedrich LLP is proud to announce that 82 attorneys have been selected for inclusion in The Best Lawyers in America 2015 in over 50 different areas of legal practice nationwide. Read More University of Wisconsin Law School, Juris Doctor (J.D.), cum laude, 1975, Order of the Coif University of Wisconsin-Madison, Master of Science (M.S.), 1972, Computer Science University of Rochester, Bachelor of Arts (A.B.), cum laude, 1970 BAR ADMISSIONS District of Columbia, 1984 Wisconsin, 1975

2 The Best Lawyers in America, published by Woodward/White, Inc. Additionally, Mr. Gordon was recognized by US News Media Group and Best Lawyers as Lawyer of the Year" for 2015 for excellence in the field of tax controversy litigation, with that recognition limited to one lawyer in each specialty in a geographic region (Milwaukee). He has been selected to the Wisconsin Super Lawyers list by Super Lawyers Magazine, a Law and Politics publication. He was also on the "Leading Lawyers" 2012 and 2015 lists published by Milwaukee's M Magazine. Community Involvement Board of Trustees, Congregation Beth Israel Ner Tamid Past Officer, Milwaukee Jewish Council for Community Relations. Experience Nankin v. Village of Shorewood, 2001 WI 92, 245 Wis. 2d 86, 630 N.W.2d 141. Equal protection constitutional challenge in which the Wisconsin Supreme Court struck down a statutory provision which prevented property owners in Milwaukee County from challenging their assessments in circuit court, and held that all Wisconsin property owners are entitled to the same appeal rights. COURT ADMISSIONS U.S. Supreme Court, 1980 U.S. Court of Appeals, District of Columbia Circuit, 1988 U.S. Court of Appeals, Seventh Circuit, 1998 U.S. Court of Federal Claims, 1993 U.S. District Court, District of Columbia, 1988 U.S. District Court, Eastern District of Wisconsin, 1988 U.S. District Court, Western District of Wisconsin, 1975 U.S. Tax Court, 1988 Metropolitan Associates v. City of Milwaukee, 2011 WI 20. Equal protection case in which the Wisconsin Supreme Court held that legislation limiting taxpayer appeal rights which was enacted after the Nankin decision was unconstitutional. Deutsches Land, Inc. v. City of Glendale, 225 Wis. 2d 70, 591 N.W.2d 583 (1999). Wisconsin Supreme Court case in which the court set the legal and evidentiary standards for benevolent and other nonprofit organizations to establish their right to a property tax exemption. Blue Cross and Blue Shield United of Wisconsin and Subsidiaries v. United States, 71 Fed. Cl. 641 (2006). Trial before United States Court of Federal Claims following which the court refused to permit the Internal Revenue Service to change the meaning of a settlement agreement with an insurance company. U.S. Bank National Association v. City of Milwaukee, No. 02-CV-7447 (Milw. Co. Oct. 4, 2007). Trial before the Milwaukee County Circuit Court, following which the court found that branch bank safe deposit boxes had no market value, and ordered a $440,000 tax refund. North Hills Country Club v. Village of Menomonee Falls, No. 06-CV-1552 (Waukesha Co., Jul. 26, 2007). Trial before the Waukesha County Circuit Court, following which the court upheld the taxpayer's challenge to the assessment of a private golf and country club facility, and reduced the assessment by approximately $2.5 million. U.S. Bank National Association v. City of Milwaukee, 2003 WI App 220, 267 Wis. 2d 718, 672 N.W.2d 492. Case in which the Wisconsin Court of Appeals rejected the City of Milwaukee's claim that it was not subject to the Supreme Court decision in the Nankin case above Hormel Foods Corp. v. Wisconsin Department of Revenue, 2004 WL (Wisconsin Tax Appeals Commission.) Successful challenge to the Wisconsin Department of Revenue's assessment of a large food processing plant. Meridian Eau Claire LLC v. Wisconsin Department of Revenue, 2005 WL (Wisconsin Tax Appeals Commission.) Successful challenge to the Wisconsin Department of Revenue's assessment of a large manufacturing facility. Friendship Village of Greater Milwaukee, Inc. v. City of Milwaukee,181 Wis. 2d 207, 511 N.W.2d 345 (Ct. App. 1993). Case in which the Wisconsin Court of Appeals held that a benevolent retirement facility was entitled to a property tax exemption. Speeches Michael Best and WMC proudly present Tax Update for Manufacturers Seminar September 9, 2014

3 IRS Tax Treatment of Billboards Outdoor Advertising Association of America, Webinar Milwaukee Property Tax Litigation Outdoor Advertising Association of America 2012 Legal Seminar Arlington, Virginia Wisconsin Sales and Use Tax Issues Seminar Foxmoor Continuing Education Brookfield & Madison, Wisconsin Case Studies in Challenging and Litigating Assessments of Unique Properties Institute for Professionals in Taxation (IPT) National Property Tax Symposium Monterey, California Manitowoc-Area Program Manitowoc, Wisconsin Kenosha-Area Program Kenosha, Wisconsin Current Issues in Property Taxation State Bar of Wisconsin Real Estate and Business Law Institute Wisconsin Dells, Wisconsin Hot Topics in Real Estate Madison, Wisconsin Reception, Seminar, Speaking Engagement Wisconsin Sales & Use Tax Issues Seminar Professional Education Systems, Inc. Brookfield & Madison, Wisconsin The Assessment of Billboards and Cell Towers Institute for Professionals in Taxation (IPT) National Property Tax Symposium Austin, Texas March 20, 2013 November 16, 2012 December 13 & 14, 2011 November 9, 2011 November 3, 2011 October 5, 2011 June 9, 2011 March 2, 2011 December 9 & 16, 2010 November 2, 2010 Publications New Jersey Tax Court Upholds Revocation of the Property Tax Exemption of a Major Nonprofit Hospital Wisconsin Tax Appeals Commission Addresses A Critical Manufacturing Issue In A Case Involving (What Else?) Cheese National Property Tax Update August 4, 2015 September 2014

4 Wisconsin. The Complete Guide to Wisconsin Sales and Use Taxes Updates Fair Market Value Versus Intrinsic Value Heartland Real Estate Business Wisconsin Supreme Court Mandates Equal Access to Courts under The Equal Protection Clause, and Along With California, Finds No Constitutional Right to a Jury Trial in a Tax Refund Action Institute for Professionals in Taxation Wisconsin Supreme Court Delivers Win for Hospital Systems with Offsite Facilities Ensuring That Your Commercial and Industrial Real Estate is Properly Assessed for 2011 In Light of Declining Property Values Assessors Seek New Ways to Tax Business Income Commercial Property Executive blog site Wisconsin Supreme Court Begins New Term With Two Major Assessment Cases Wisconsin Department of Revenue Revamps Proposal to Overhaul State Assessment System, 2010 Wisconsin Property Tax Exemption Request Deadline Approaches Wisconsin Department of Revenue Proposes Change From Municipal to County Assessment New Textron Decision Raises Questions on Discovery of Confidential Documents Prepared by a Party s Lawyer Ensuring That Your Commercial And Industrial Real Estate Is Properly Assessed For 2009 In Light Of Declining Property Values Wisconsin Supreme Court Rejects Assessment Based On Above-Market Contract Rents February 14, 2014 July 2012 September 13, 2011 August 8, 2011 February 4, 2011 December 28, 2010 September 2010 March 26, 2010 February 23, 2010 December 2009 September 1, 2009 January 2009 September 2008 Keeping an Eye on Commercial Property April 2008

5 Tax Assessments Midwest Real Estate News Wisconsin Legislature Proposes Limits To Assessment Challenge Procedures Cut Taxes: Send Assessors the Right Information Apartment Finance Today January 7, 2008 April 2007 News Twenty-Six Michael Best Attorneys Included in 2015 Edition of M Magazine's "Leading Lawyers" Twelve Michael Best Attorneys Named Lawyer Of The Year Michael Best Attorneys Named The Best Lawyers in America 2015 Thirty Six Michael Best Attorneys Named "Super Lawyers" Michael Best Attorneys Named Among The Best Lawyers in America In the News, Thirty Seven Michael Best Attorneys Named "Super Lawyers" Best Lawyers in America Publication Honors Eighty-Two Michael Best Attorneys Robert Gordon Interviewed by The Wisconsin Law Journal About His Professional and Personal Career as a Tax Attorney In the News Gordon Appointed Chair of the Wisconsin State Bar Taxation Section Michael Best Tax Team Wins Major Case for Property Tax Owner in Wisconsin Supreme Court Announcement Twenty-Seven Michael Best Attorneys Named Wisconsin Super Lawyers 41 Michael Best Attorneys Named Wisconsin Super Lawyers 56 Attorneys From Michael Best Included in The Best Lawyers in America, Michael Best Attorneys Named Wisconsin Super Lawyers June 16, 2015 September 3, 2014 August 19, 2014 November 14, 2013 August 16, 2013 November 12, 2012 August 28, 2012 July 5, 2012 August 2, 2011 March 29, 2011 November 12, 2010 November 15, 2007 October 1, 2007 November 29, 2006

6 40 Michael Best Attorneys Named Super Lawyers In the News, November 22, 2005 Events Michael Best and WMC proudly present Tax Update for Manufacturers Seminar Wisconsin Sales and Use Tax Issues Seminar Foxmoor Continuing Education Brookfield & Madison, Wisconsin Manitowoc-Area Program Manitowoc, Wisconsin Kenosha-Area Program Kenosha, Wisconsin Hot Topics in Real Estate Madison, Wisconsin Reception, Seminar, Speaking Engagement September 9, 2014 December 13 & 14, 2011 November 3, 2011 October 5, 2011 March 2, 2011

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