David   - R. - Croft

David R. Croft

Member
Wheeling, W.Va.
304.230.6952 - office
304.280.5076 - mobile

Education

  • West Liberty State College, B.S., Accounting, 1989
  • West Virginia University College of Law, J.D., 1999

Admissions

  • West Virginia State Bar
  • West Virginia Supreme Court of Appeals
  • United States District Courts for the Northern and Southern Districts of West Virginia
  • United States Tax Court
Mr. Croft's primary areas of practice are tax law, health care compliance, commercial transactions, estate planning and administration.

Representative Experience

  • Federal and state tax compliance and litigation
  • Commercial transactions that include the creation, dissolution and merging of business entities
  • Reorganizations for profit and nonprofit entities
  • Commercial transaction document drafting
  • Health care compliance focusing on Federal Stark, Anti-Fraud and Anti-Markuprules
  • West Virginia certificate of need process
  • Estate planning and administration, business succession planning
  • Estate and trust litigation
  • Nonprofit entity filings including federal 1023 applications, 990 & 990PF tax returns
  • Real estate transactions and title examinations

Other Professional Experience

  • West Virginia University College of Law, Adjunct Lecturer:
    • Partnership Taxation, Spring 2002 and 2003
    • Fundamentals of Federal Income Taxation, Summer 2004
    • Property III, Wills, Intestate Succession, Estate Administration, Trust and Future Interests, 2002 - 2006
    • Estate Planning, 2007
  • West Virginia licensed Certified Public Accountant, May 1994 (currently inactive)

Professional Affiliations

  • American Health Lawyers Association
  • Ohio County Bar Association
  • West Virginia State Bar Association
  • American Bar Association

Distinctions

  • Listed in West Virginia Super Lawyers for Estate Planning & Probate, Corporate/ Business and Tax law
  • Named the Best Lawyers® 2014 "Lawyer of the Year" for Tax Law in Morgantown, W.Va
  • Nominated by his peers for inclusion in The Best Lawyers in America for Corprate Law and Tax Law

Presentations

  • "Estate and Income Tax Planning with Mineral Interests," 47th Annual Heckerling Institute on Estate Planning, Orlando, Florida, January 2013
  • "Estate and Tax Planning Aspects of Oil & Gas Transactions," West Virginia Bankers Association Annual Spring Seminar, May 2012
  • "Anatomy of a Business Transaction," Due Diligence, The West Virginia Bar Association, June 2011
  • "Tax Aspects of Employment Litigation," Multi-State Labor and Employment Seminar, San Antonio, Texas, May 2009
  • "Update on Estate and Trust Case Law and Legislation," West Virginia Continuing Legal Education, June 2012
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Michael J. Basile / Responsible Attorney
800.967.8251