James E. Long Jr.

Partner
Legal Assistant
Sherry Barber
P: 205.521.8681 sbarber@bradley.com
Representative Experience
  • STATE AND LOCAL TAX CONTROVERSY EXPERIENCE
    • Represented cellular service provider in a dispute with the Alabama Department of Revenue regarding adjustments to the taxpayer’s net operating loss carryforwards. The adjustments resulted in denied refund claims that were appealed to the Alabama Tax Tribunal, and the parties reached a favorable settlement regarding the refund calculation.

      State of Alabama v. Motiva Enterprises LLC, CV 2009-900959 (Jefferson Co. Cir. Ct., Jan 30. 2013)
      Upheld Alabama Department of Revenue Administrative Law Division ruling voiding an assessment of wholesale oil license tax or “WOLF” on a distributor where ADOR attempted to impose new record-keeping requirements retroactively that would have been practically impossible for the taxpayer to comply with and possibly violated federal antitrust laws.

      Staged Acquisition of NBC Universal by Comcast Corp. from General

      Electric Company Valued at $16.7 Billion (2011, 2013)
      Advised General Electric with respect to multi-state tax ramifications of the acquisition.

      GKN Westland Aerospace, Inc. v. State Department of Revenue, Admin. Law Div. Dkt. No. BIT. 10-988 (July 25, 2011)
      Voiding final assessments entered against the taxpayer and upholding its calculation of the IRC section 199, Domestic Production Activities Deduction, on a separate company basis for Alabama corporate income tax purposes.

      HealthSouth Corporation et al. v. State Dep’t of Revenue, Case No. CV 09-902941 (Jefferson County Cir. Ct. Nov. 24, 2010)
      Affirming ruling by Administrative Law Division that granted the taxpayer’s corporate income tax refund and related net operating loss adjustments attributable to federal audit changes.

      Tate & Lyle Ingredients Americas, Inc. v. State Dep’t of Revenue, Case No. CV-2008-900755 (Montgomery Co. Cir. Ct. Aug. 4, 2009)
      Granting taxpayer’s motion for summary judgment affirming ruling by Administrative Law Division ruling that the taxpayer’s gain from the sale of its affiliate stock was properly classified as non-business income (and non-unitary).

      AT&T Corporation v. Surtees, 8 So. 3d 950 (Ala. Ct. Civ. App. 2008)
      Represented AT&T in an appeal of an Alabama business privilege and corporate shares tax assessment in which a part of both statutory schemes was held unconstitutional under the Commerce Clause by the Alabama Court of Civil Appeals and by the circuit court on remand.

  • TAX CREDITS
    • Federal new markets tax credits, Alabama and federal historic tax credits, and Opportunity Zone for senior living facility
      Representation of developer regarding the formation and capitalization of a group of entities to rehabilitate a historic high school into an assisted living and memory care facility, through a combination of Opportunity Zone equity, federal new markets tax credits and state and federal historic tax credits.

      Federal new markets tax credits for manufacturing facility
      Representation of mobile home manufacturer in federal new markets tax credit financing for acquisition and construction of two manufacturing facilities in North Alabama.

      Federal new markets tax credits for innovation cente
      Representation of nonprofit foundation in federal new markets tax credit financing involving allocations by two CDEs for construction of research and innovation facility in Central Alabama.

      Federal new markets tax credits for travel center
      Representation of owner/operator in federal new markets tax credit financing and USDA business and industry guaranty for construction of travel center facility in Central Alabama.

      Federal new markets tax credits for charter school
      Representation of nonprofit foundation in federal new markets tax credit financing for construction of charter school serving K through fifth grades.

      Federal new markets tax credits for automotive manufacturer
      Representation of automotive parts supplier in federal new markets tax credit financing for construction of new manufacturing facility in Texas.

      Alabama and federal historic tax credits for mixed-use development
      Represented developer regarding the formation and capitalization of a group of entities to redevelop industrial building into a mixed-use development, consisting of approximately 60 market-rate loft apartments, office and retail space, through a combination of equity, debt and investments in federal and Alabama HTCs.

      Rehabilitation of corporate headquarters
      Represented construction lender and federal HTC investor in preparation of partnership, loan and lease documents for rehabilitation of commercial office building involving federal and Alabama HTCs and Alabama NMTCs.

  • TAX INCENTIVE EXPERIENCE
    • Infrastructure grant and TIRA abatements for manufacturer (March 2012)
      Assisted aluminum smelting and recycling facility in obtaining grant for certain infrastructure improvements to project site and statutory tax abatements from the City of Bessemer.

      Sales tax sharing for retail distribution (December 2011)
      Assisted furniture retailer with the relocation of its distribution center and in obtaining grant based on the increased sales tax revenues to the municipality and other incentives.

      TIRA abatements/capital credits for manufacturer (November 2011)
      Assisted automobile parts manufacturer in obtaining statutory tax abatements from the Tuscaloosa County Industrial Development Authority and in applying for capital income tax credits with the Alabama Department of Revenue.

      TIRA abatements/capital credits for manufacturer (July 2011)
      Assisted textile manufacturer in obtaining statutory tax abatements from the Randolph County Industrial Development Council and in applying for capital income tax credits with the Alabama Department of Revenue.

      TIRA abatements for data center (February 2011)
      Assisted hospital operator in obtaining statutory tax abatements from the City of Birmingham Industrial Development Board regarding the construction and operation of a secondary data center.

      Abatement of municipal business license for software designer (August 2012)
      Assisted custom software designer in obtaining municipal business license statement from the City of Homewood regarding the relocation of its facility.