Thomas D. Johnston

Mr. Johnston is a partner in the Tax Group. His practice focuses on evaluating tax positions and resolving tax controversies. He also advises on a variety of substantive tax issues, particularly where a risk or hazards assessment is critical to the decision whether to proceed.

Mr. Johnston has assisted in audits, protest drafting and Appeals negotiations on behalf of several FORTUNE 100 corporations. He has also mediated and litigated numerous cases, more than a score of which have gone to trial. Mr. Johnston’s recent cases have involved tax accounting methods, accrual and basis issues, foreign tax credit and limitations issues, interest calculation and entitlement issues, partnership issues, gas depletion issues, section 482 adjustments, and financial product issues. Four of his recent taxpayer victories, ExxonMobil Corp. v. United States, N.D.TX No. 3:00-CV-0815-M (March 11, 2003), ExxonMobil Corp v. United States, 244 F.3d 1341 (Fed. Cir. 2001), aff’g in part and rev’g in part, 45 Fed. Cl. 581 (1999), Exxon Corp. v. United States, 88 F.3d 968 (Fed. Cir. 1996), rev’g 33 Fed. Cl. 250 (1995), cert. denied 520 U.S. 119 (1997), and Exxon Corp. v. Commissioner, T.C. Memo 1993-616, each resulted in a refund of several hundred million dollars or more. Mr. Johnston has pending docketed cases for Ford Motor Co., Washington Mutual, Inc. and Sunoco, Inc. among others. One of the transactions on which Mr. Johnston recently advised was named “Deal of the Year” by a major Wall Street publication. Mr. Johnston has been cited in Chambers USA – America’s Leading Business Lawyers.



  • University of Michigan Law School, J.D., 1976, magna cum laude
  • The Wharton School at the University of Pennsylvania, B.S. in Economics, 1973



Connect With Us