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Carl T. Crow
Carl is a recognized leader in tax law.
Carl Crow advises clients on a broad scope of federal income tax matters. These include taxable and tax-free mergers, acquisitions, spin-offs and separations, debt and equity financings, and leveraged buyouts. He also handles intellectual property transfers, international business transactions, partnership and limited liability company formations, and executive compensation.
Areas of focus
Education & Credentials
Education
- University of Utah, S.J. Quinney College of Law, J.D., Order of the Coif, 1988
- Washington State University, B.A., Business Administration, 1984
Bar and Court Admissions
-
Washington
Related Employment
- KPMG LLP, Seattle, WA, Director, International Corporate Services, 1999-2000
- Garvey, Schubert & Barer, Seattle, WA, Of Counsel, 1998-1999
- Arthur Andersen LLP, Seattle, WA, Senior Manager, 1997-1998
- Gibson, Dunn & Crutcher LLP, Los Angeles, CA and London, Associate, 1989-1997
Clerkships
- Hon. David Ezra, U.S. District Court for the District of Hawaii
Professional Recognition
Ranked by Chambers USA as "American's Leading Lawyers" for Tax, 2006-2024
Listed in Best Lawyers in America: Tax Law, 2007-2024
Listed in Washington Law & Politics, "Washington’s Super Lawyers," 2008-2013
Impact
Professional Leadership
- ICAN Associates (fundraising arm for Inter-Agency Council on Child Abuse and Neglect), Los Angeles, General Counsel, 1995-1997
- University of Detroit, London Law Programme, London, England, Adjunct Professor of Law, 1993-1994
Community Involvement
- Mercer Island Youth Soccer Club, Board Member, 2004-2009
- Eastside Youth Soccer Association, Board Member, 2006-2008
Insights
News
Professional Experience
Federal Tax
Acquisition by Advanced Digital Information Corporation
Represented ADIC in its $265 million acquisition of Pathlight Technology Inc.
Acquisition by Integra Telecom Inc.
Represented Integra Telecom in its leveraged acquisition of Electric Lightwave.
Acquisition by Itron, Inc.
Represented Itron, Inc. in its $255 million acquisition of Schlumberger Electricity Inc.
Sale of All Star Directories Inc.
Represented All Star Directories Inc. in its sale to Austin Ventures LLC.
Allrecipes.com
Represented Allrecipes.com in its sale to The Reader's Digest Association Inc.
Sale of Hampton-Brown Company
Representation of The Hampton-Brown Company in its sale to The National Geographic Society.
Sale of Safeco Credit Company
Represented Safeco Credit Company in its $1 billion sale to General Electric Capital Corporation.
Sale of Spinal Dynamics Corporation
Represented Spinal Dynamics Corporation in its $269.5 million acquisition by Medtronic Inc.
Teekay LNG Partners IPO
Represented Teekay LNG Partners in its initial public offering.
Teekay LNG Partners L.P. and Teekay Offshore Partners L.P.
Master limited partnership initial public offerings and NYSE listings, follow-on common and preferred equity public offerings, PIPE and at-the-market offerings, securities law compliance, corporate governance.
T-Mobile USA, Inc.
Represented T-Mobile USA, Inc. in a $5.6 billion secondary offering of senior unsecured notes by majority stockholder, Deutsche Telekom AG.
Mergers & Acquisitions
Acquisition of BIMQuote and Customhome.ai
Represented Builders Capital in its acquisition of BIMQuote and Customhome.ai.
Acquisition of Compli
Represented Avalara in its acquisition of Compli, a leading provider of compliance services, technology, and software to producers, distributors, and importers of alcoholic beverages.
Acquisition of Metco Landscape LLC
Westhook Capital is a private equity sponsor fund that purchased 70% of Metco Landscape LLC after an F Reorganization of Metco Landscape, Inc., an S corporation and a 30% rollover by seller. Also included a mezzanine note from buyer to seller.
Acquisition by aQuantive, Inc.
Represented aQuantive, Inc. in its acquisition of SBI.Razorfish.
Blue Point Capital Partners
Represented Blue Point Capital Partners in its leveraged recapitalizations of Rapid Transportation, V&S Transportation and Dri-Eaz Products.
Acquisition by Outerwall, Inc.
Represented Outerwall Inc. in its acquisition of The Amusement Factory, L.L.C.
Acquisition by Outerwall, Inc.
Represented Outerwall, Inc. in its acquisition of American Coin Merchandising Inc.
Acquisition by Corillian Corporation
Represented Corillian in its acquisition of InteliData Technologies Corporation.
Acquisition by Esterline Technologies Corporation
Represented Esterline Technologies Corporation in its acquisition of the Weston Group Inc.
Expedia, Inc.
Represented Expedia, Inc. in its acquisition of Premier Getaways and Activity World.
Acquisition by Itron, Inc.
Represented Itron, Inc. in its acquisition of Regional Economic Research Inc.
Acquisition by Itron, Inc.
Represented Itron, Inc. in its acquisition of LineSoft Corporation.
Acquisition by Itron, Inc.
Represented Itron, Inc. in its acquisition of Silicon Energy Corporation
Acquisition by Microsoft Corporation
Represented Microsoft in its acquisition of Nasdaq-listed Greenfield Online Inc., via all-cash tender offer.
Acquisition by Pyramid Breweries Inc.
Represented Pyramid Breweries Inc. in its acquisition of assets of Portland Brewing Company.
Acquisition by StanCorp Financial Group Inc.
Represented StanCorp Financial Group in its acquisition of Invesmart Inc.
Click2learn Inc. - Merger with Docent Inc.
Represented Click2learn Inc. in its merger of equals with Docent Inc. to become SumTotal Systems Inc.
Disposition by Digimarc Corporation and Related Spinoff
Represented Digimarc in the sale of its ID Systems business to L-1 Identity Solutions, Inc. and concurrent spinoff of its digital watermarking business to its public shareholders.
Quinton Cardiology Systems Inc. - Merger with Cardiac Science Inc.
Represented Quinton Cardiology Systems Inc. in its merger of equals with Cardiac Science Inc. to form Cardiac Science Corporation.
Sale of Accent Optical Technologies Inc.
Represented Accent Optical Technologies in its sale to Nanometrics Inc.
Sale of Alcide Corporation
Represented Alcide Corporation in its sale to Ecolab Inc.
aQuantive, Inc.
Dave McShea, Andrew Bor, and Roy Tucker served as lead counsel to aQuantive, Inc. in its record-setting acquisition by Microsoft Corporation. In the largest acquisition in its history, Microsoft agreed to pay $66.50 per share in an all-cash transaction valued at approximately $6 billion. The deal was announced in May and was completed on August 10, 2007.
Perkins Coie represented aQuantive from its incorporation through its venture capital financings, its initial public offering in 2000 and its life as a public company.
Sale of Attenex Corporation
Represented Attenex Corporation in sale to FTI Consulting Inc.
Sale of Cranium, Inc.
Represented Cranium Inc. in its sale to Hasbro Inc.
Elan Nutrition Inc.
Represented Elan Nutrition Inc., a portfolio company of The Northern Group and Stephens Group, in its sale to Sun Capital Partners.
Farecast Inc.
Represented Farecast Inc. in its sale to Microsoft Corporation.
Sale of SNAPin Software Inc
Represented SNAPin Software Inc. in its sale to Nuance Communications Inc.
Sale of Warn Industries Inc.
Represented Warn Industries in its sale to Dover Resources Inc.
Sale of Yaktrax Inc.
Represented Yaktrax Inc. in its sale to Implus Footcare, LLC, a portfolio company of FdG Associates LP.
Sales by Intermec Inc.
Represented Intermec Inc. in its sales of Cincinnati Lamb Group and Landis Grinding Systems Inc.
Merger of WebTrends Inc. with NetIQ Corporation
Represented WebTrends in its merger with NetIQ Corporation.
Blucora, Inc. (f/k/a Infospace Inc.)
Represented Blucora, Inc. in its acquisition of 2SS Holdings Inc., the parent company of the TaxACT business.
Private Equity
Rosewood Capital
Represented Rosewood Capital in its growth equity investments in Clarisonic, Sneaker Villa and Alternative Apparel.