Craig A. Houghton
Attorney

Mr. Houghton has practiced law since 1979 in the areas of taxation and general business. Mr. Houghton is the Chair of the firm's Tax Practice Group. He has significant experience in corporate, partnership, individual, and real estate tax planning and transactions, business succession planning, mergers and acquisitions, and Federal and State tax litigation, including tax proceedings before the United States Tax Court, the United States District Courts, the Federal appellate courts, the California State Board of Equalization, the California Franchise Tax Board, and the States courts. Mr. Houghton also assists clients with such general business matters, including business formations, acquisitions, reorganizations, and joint ventures.

Mr. Houghton has successfully structured the tax planning for the acquisition of one of the largest wineries in the world, structured the tax planning for the split-up of a large agricultural cooperative, structured, negotiated, and closed several complex mergers and acquisitions, structured and organized several large agricultural cooperatives, and structured, negotiated, and closed several complex real estate purchases, sales, and exchanges. Mr. Houghton was instrumental in the adoption of tax legislation and regulations affecting the treatment of farmers' deferred payment contracts, farmers' preproductive period costs, farmers' cooperatives, the taxation of Tribes and Tribal entities, and taxpayers' procedural rights. Mr. Houghton is a trustee of the Fresno Art Museum, a member of the Advisor Council of Valley Public Radio, a member of the Leadership Fresno Alumni Association, and active volunteer. Mr. Houghton is the former Chair of the ABA Section of Taxation Business Cooperatives and Agriculture Committee, a former Vice Chair and member of the State Bar of California Taxation Section's Executive Committee, the ABA Advisor to the National Conference of Commissioners on Uniform State Laws Uniform Limited Cooperative Association Act Drafting Committee.

Education:

• New York University (LL.M., in Taxation), 1982
  
• Hastings College of the Law, University of California (J.D., 1979)
  
• University of California, San Diego (B.A., Highest Honors, 1976)

Bar and Court Admissions:
State Bar of California, United States District Court (Eastern District of California), United States Tax Court, United States Court of Appeals (Ninth Circuit and Eighth Circuit), Court of Federal Claims, and United States Supreme Court

Cases of Significant Interest:
Peracchi v. Commissioner of Internal Revenue, 143 F.3d 487 (9th Cir. 1998)

Schwartz Rojas v. Commissioner of Internal Revenue, 901 F.2d 810 (9th Cir. 1990).